Following the new urgent measures to deal with the economic and social impact of COVID-19 adopted by the Government of Spain during the last days, From Vázquez and Manchón we want to review the most relevant for freelancers and companies.
Extraordinary measures for freelancers
Self -employment may request extraordinary provision for cessation of activity, According to what the RD-Law establishes 8/2020 of 17 March.
In this regard, Two types of situations can occur:
- The self -employed who carry out activities suspended by the Royal Decree 463/2020 of 14 March of 2020.
- The others that see their turnover reduced in at least one 75%, In relation to the average of the previous semester. In this case, With the application, said decrease in billing must be demonstrated.
For both assumptions, A series of particularities are established:
- The duration of the benefit is one month, that can be expanded if the alarm status is extended until the last day of the month in which this end.
- The amount of the benefit will be calculated by applying the 70% to the regulatory base of the last 12 months. If the autonomous did not have a minimum price period, The calculation will be carried out by applying the 70% to the minimum contribution base for self -employed, which is currently 944,40 €.
- The time during which the benefit is perceived will be understood as quoted, Although there will not be the obligation to quote.
- The self -employed who receive the provision for cessation of activity will not have to pay their social security fees while the provision lasts.
- The benefit is incompatible with another social security benefit.
- To request this benefit, It will not be necessary.
The main requirement to access the benefit is to be affiliated and in a situation of registration in social security at the date of 14 March of 2020.
Urgent and extraordinary measures in labor matters
Royal Decree provides for Ertes flexibility (Temporary employment regulation files) to suspend or reduce labor relations for a time, especially because of Force Majeure: When the alarm state implies suspension or cancellation of activities. Among its advantages, apart from the streamlining of the process:
- For the company, It is exempt from its obligation to pay social security fees;
- For the worker, That period will be considered quoted and at the same time will be entitled to unemployment benefit.
To be able to apply these advantages, It is required that the company undertakes the high affected employee a minimum of 6 months from the date of resumption of activity.
Nevertheless, An ERTE under these circumstances is not the only option, since the legislation currently provides several alternatives.
Tax deadlines
The terms of presentation and entry of the self-liquidations and the terms of presentation of the informative statements are not affected today by the suspension of regulated deadlines in the Royal Decree-Law 8/2020. Nevertheless, Payroll flexibility measures have been adopted, In the event that self -liquidations are to pay.
In Vázquez and Manchón we will remain very attentive to the possible novelties that can occur in the next few days, in order to be able to advise you in the most effective way.
