Exemptions from TGSS contributions
For self-employed persons who have been receiving benefits for cessation of activity provided for in articles 7 and 8 of RDL 11/2021 until 30/9/2021, or those who have exhausted the aid provided for in article 9 (extraordinary benefit for self-employed persons with temporarily suspended activity, referred to below):
- October 2021: 90%
- November 2021: 75%
- December 2021: 50%
- January 2022: 25%
It is automatically applicable, it is not necessary to apply for it. Its application is subject to NOT receiving any of the aids regulated in this new Royal Decree Law, which are explained below.
Extra benefit for self-employed with temporarily suspended activity as from the 1st of October 2021
- Activity suspended from the 1st October 2021, or earlier.
- Exemption from contributions.
- Amount: 70% of the minimum contribution base for the activity.
- Application period: from the 1st to the 21st October, or within 21 calendar days of the entry into force of the suspension of the activity.
Severance benefit compatible with self-employed activity
- 50% reduction in income in Q3 and Q4 2021 compared to Q3 and Q4 2019.
- No net income of more than €8,070 in the period between Q3 and Q4 2021.
- Contributions continue to be paid.
- Amount: 70% of the minimum contribution base for the activity.
- Obligation to have the minimum contribution period.
Special allowance for termination of activity
- Self-employed who are already receiving this benefit as of 9/30/2021 and cannot access the previous ordinary benefit because they do not meet the requirements (especially the contribution period).
- Revenue reduction of 75% in the 4Q of 2021 compared to the 4Q of 2019.
- Do not have a net income of more than 8,070 euros in the period between Q3 and Q4 2021.
- Contributions continue to be paid.
- Amount: 50% of the minimum contribution base of the activity.
- Incompatible with activity as an employee or self-employed.
- Application period: from the 1st of October to the 21st.
Extraordinary benefit for cessation of activity for seasonal self-employed
- Those whose only work throughout 2018 and 2019 had been carried out for a minimum of 4 months and a maximum of 7 months in each of the years referred to.
- Not obtaining during the 3Q and 4Q of 2021 a tax computable net income that exceeds 6,725 euros.
- Amount: 70% of the minimum contribution base of the activity.
- Application period: from the 1st of October to the 21st, but it can be requested at any time during the period between October 1st and January 2022.
- No obligation to contribute while receiving the benefit.
- Incompatible with employment or self-employment, and with any Social Security benefit that the beneficiary has been receiving unless it is compatible with the performance of the activity as a self-employed worker.
As a common requirement for all benefits, the beneficiary must be up to date with their tax and social security obligations.
In addition, the collaborating mutual insurance companies reserve the right to review the fulfilment of all the requirements for accessing the benefit, and there is always the possibility of renouncing the benefit at any time during its receipt, or returning the benefit collected on your own initiative without having to wait for the mutual insurance company to claim it.
If you need any help or legal advice, please do not hesitate to contact us.
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