Social Security Contribution Exemptions for self-employed…
Posted on Jul 05, 2020
Support measures for self-employed workers
Article 8. Exemption on the contributions for self-employed workers who have received the supplementary allowance for cessation of activity during the state of alarm declared by Royal Decree 463/2020, of 14th March.
As of 1st July 2020, the self-employed worker included in the Special Social Security Regime for Self-Employed Workers, who was registered and receiving on 30th June the supplementary allowance for cessation of activity in accordance with article 17 of Royal Decree-Law 8/2020, of 17th March, referred to extraordinary urgent measures to fight against the economic and social impact of COVID -19, will be entitled to an exemption from their Social Security contributions as per the following amounts:
a) 100% of the contributions corresponding to the month of July.
b) 50% of the contributions corresponding to the month of August.
c) 25% of the contributions corresponding to the month of September.
The contribution regulatory base that will be taken into account for the purposes of determining the exemption, it will be the contribution regulatory base that it had been paid in each one of the indicated months. The exemption in the contribution of the months of July, August and September will be maintained during the periods in which the workers receive temporary disability benefits or any other subsidies as long as the obligation to contribute continues.
The exemption from contribution will be incompatible with the perception of the new allowance for cessation of activity, which can be applied for from 1st to 15th July 2020 and in case all requirements demanded are met, it will be perceived as maximum until 30th September 2020.