Extraordinary benefit for cessation of activity for those affected by the declaration of the state of alarm

Who is entitled to the extraordinary benefit for cessation of activity?

• Self-employed workers included in the Special Regime for Self-Employed Workers.
• Self-employed agricultural workers included in the Special System for Agricultural Self-Employed Workers.
• Self-employed workers included in the Special Regime for Sea Workers

Whose activities are suspended, by virtue of the provisions of Royal Decree 463/2020, of March 14. (non-essential)

• Self-employed workers included in the Special Regime for Self-Employed Workers.
• Self-employed agricultural workers included in the Special System for Agricultural Self-Employed Workers.
• Self-employed workers included in the Special Regime for Sea Workers

That, without ceasing their activity, their billing in the calendar month preceding the one in which the benefit is requested is reduced, at least, by 75 percent in relation to the average billing of the previous calendar semester, provided that they are not in any of the assumptions included in the following sections:

• Self-employed agricultural workers of seasonal production included in the Special System for Agricultural Self-Employed Workers,
• Workers in fishing, shellfish production or specific seasonal products included in the Special Regime for Sea Workers

When their average billing in the months of the production campaign prior to the one in which the benefit is requested is reduced by at least 75 percent in relation to the same months of the campaign of the previous year.

Self-employed workers who carry out activities in any of the following CNAE 2009 codes:

• 5912 film, video and television program post-production activities
• 5915 film and video production activities
• 5916 television program production activities
• 5920 sound recording and music editing activities
• And between 9001 and 9004 both included,

Provided that, without ceasing its activity, its billing in the calendar month prior to the one requesting the benefit is reduced by at least 75 percent in relation to that made in the previous 12 months.

Additionally, they will be entitled to the extraordinary benefit:

• The worker members of the associated work cooperatives who have opted to be classified as self-employed workers in the corresponding special regime will also be entitled to this extraordinary benefit, provided that they meet the requirements established in this article.

• Be affiliated and registered, on the date of the declaration of the state of alarm, in the Special Social Security Regime for Self-Employed or Self-Employed Workers or, where applicable, in the Special Social Security Regime for Workers from sea.
• In the event that your activity is not directly suspended under the provisions of Royal Decree 463/2020, of March 14, prove the reduction in your income by at least 75 percent.
• Be up to date with the payment of Social Security contributions. However, if on the date of the suspension of the activity or the reduction in billing, as a consequence of the declaration of the state of alarm, this requirement is not met, the managing body will invite the self-employed worker to pay so that in the non-extendable period of thirty calendar days to pay the due amounts. The regularization of the overdraft will produce full effects for the acquisition of the right to protection.
• It will not be necessary to process the withdrawal from the corresponding Social Security Regime to qualify for this benefit.

The extraordinary benefit can be requested until the last day of the month following the month in which the state of alarm ended.

Every application must be accompanied by a sworn statement stating that all the requirements to qualify for the benefit are met.

What is the value of the extraordinary benefit?

The value of the extraordinary benefit will be determined by applying 70 percent to the regulatory base, calculated in accordance with the provisions of the article 339 of the LGSS.

When the minimum contribution period to be entitled to the benefit is not proven, the amount of the benefit will be equivalent to 70 percent of the minimum contribution base in the Special Social Security Regime for Self-Employed Workers or, If applicable, in the Special Social Security Regime for Sea Workers, which corresponds to them by activity.

How long will the extraordinary benefit last?

The extraordinary benefit will have a duration of one month, extending, where appropriate, until the last day of the month in which the state of alarm ends, in the event that it is extended and lasts longer than one month.

Will I be contributing during the extraordinary benefit period?

Yes. During the period of the extraordinary benefit it will be understood as having contributed, that is, there will be no obligation to contribute and it will not reduce the benefit periods due to cessation of activity to which the beneficiary may be entitled in the future.

Compatibility of the extraordinary benefit

The extraordinary benefit will be compatible with any other social security benefit that the beneficiary was receiving and was compatible with the performance of the activity he or she carried out.

Incompatibility of the extraordinary benefit

The extraordinary benefit in the case of self-employed workers included in the Special Regime for Sea Workers, the benefit for cessation of activity will be incompatible with the receipt of aid for the paralysis of the fleet.

Who is responsible for managing the extraordinary benefit?

The management of the benefit corresponds to the entities referred to in article 346 of the LGSS.

• Mutual insurance companies collaborating with Social Security (the mutual insurance company with whom the self-employed worker has formalized the membership document).

In the case of self-employed workers who are covered by the protection provided for contingencies arising from work accidents and occupational diseases with a Social Security managing entity, the processing of the application and the management of the presentation due to cessation of activity will correspond to:

• Within the scope of the Special Social Security Regime for Sea Workers, to the Social Institute of the Navy.
• Within the scope of the Special Regime for Self-Employed or Self-Employed Workers, to the State Public Employment Service (SPEE).

You have stopped paying the fee for the month of March within the regulatory entry period.

In the event of suspension of the activity, the contribution corresponding to the days of activity in the month of March 2020 not covered by the benefit regulated in article 17 RD Law 8/2020 of March 17 that was not paid within the period regulatory entry, will not be subject to the surcharge provided for in article 30 of the Consolidated Text of the General Social Security Law.

How to prove the reduction in billing?

The accreditation of the reduction in billing will be carried out by providing the accounting information that justifies it, which may be done through a copy of the record book of invoices issued and received; of the daily book of income and expenses; from the sales and income book; or the purchase and expense book.

Those self-employed workers who are not required to keep books that prove the volume of activity must prove the reduction of at least 75 percent required by any means of proof admitted by law.

Every application must be accompanied by a sworn statement stating that all the requirements to qualify for the benefit are met.

Review of the provisional resolutions adopted for the extraordinary benefit.

Once the state of alarm has ended, all the resolutions adopted will be reviewed. In the event that it appears that the interested party does not have the right to the benefit, the procedures for claiming the amounts unduly received will begin.

 Rafael Reyes Pulido