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The modifications in the conditions to access the benefit for cessation of activity will allow some beneficiaries to make it compatible with a job on their own account or for someone else
The self-employed from January 2023 will be governed by a new contribution system that is based on the annual returns obtained in the exercise of all economic, business or professional activities. The Government approved this reform along with a set of changes regarding the benefit for cessation of activity that self-employed workers can access.
As of January 1, 2023, anyone who is going to register as a self-employed person will have to choose a contribution base based on the forecast of the monthly average of your annual net income according to a general table of bases, set each year by the General State Budget Law. The bases chosen will be provisional until the time of the regularization that will be carried out in the following year, taking the annual yields obtained and communicated by the corresponding tax administration.
In this reform that supposes new sections of the returns and new amounts of the quotas, it is also extended to new beneficiaries who will be able to collect the so-called unemployment of the self-employed. Thus, two new conditions are included to request the benefit for cessation of activity.
– When there is a 60% reduction in the working day of all the company’s workers or the temporary suspension of the employment contracts of 60% of the workforce, as long as there has been a 75% reduction in income with respect to previous years
– When the self-employed who do not have salaried workers maintain debts for two consecutive quarters with creditors and see their level of ordinary income or sales reduced by 60% compared to that registered in the same periods of the previous year.
In which cases can unemployment and a salary be collected at the same time?
These new conditions will allow the collection of the benefit for cessation of activity to be compatible with a job. In principle, the perception of the economic benefit for cessation of activity with a self-employed work is not allowed, even if its realization does not imply the mandatory inclusion in the Special Scheme of Social Security for Self-Employed or Self-Employed Workers or in the Special Scheme Social Security for Sea Workers. Nor is it with a job for someone else.
However, the people who are in the two new cases included to access the benefit will be able to continue receiving the benefit if they find a job. They may also make the receipt of the aid compatible with self-employment or employment in the event of temporary partial cessation of the activity derived from force majeure, which will be compatible with the activity that causes the cessation, provided that the monthly net income obtained during the perception of the benefit are not greater than the amount of the minimum interprofessional salary or the amount of the base for which they were contributing, if this were lower.
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( With inputs from : pledgetimes.com )