Por fin hemos conocido buenas noticias para los autónomos y es que se podrá prorrogar la prestación extraordinaria por cese de actividad hasta el próximo 31 de enero de 2021 según ha aprobado el gobierno en Consejo de Ministros. Esta prórroga es compatible con la actividad y también está dirigida a trabajadores autónomos de temporada. También se ha creado una nueva prestación extraordinaria por suspensión de actividad.
Te contamos todos los detalles en este artículo pero si quieres conocer la norma de primera mano te invitamos a leer el Real Decreto – Ley 30/2020, de 29 de septiembre, de medidas sociales en defensa del empleo, que también regula la nueva prórroga de los ERTES de la que hablaremos en un próximo artículo.
Veamos todos los puntos con detalle:
Prórroga de la prestación extraordinaria por cese de actividad
A partir del 1 de octubre de 2020, los trabajadores autónomos que, se vean obligados a suspender todas sus actividades como consecuencia de una resolución adoptada por la autoridad competente como medida de contención en la propagación del virus Covid19, tendrán derecho a una prestación económica de cese de actividad de naturaleza extraordinaria en los términos y requisitos que se establecen a continuación.
La nueva prestación extraordinaria por cese de actividad se podrá disfrutar desde el día siguiente a la adopción de la medida de cierre de la actividad hasta el último día del mes siguiente en que se acuerde el levantamiento de la misma.
Asimismo, también podrán acceder a esta prestación, aquellos trabajadores autónomos que no siendo afectado por el cierre de su actividad vean reducidos sus ingresos y no tengan acceso a la prestación de cese de actividad regulada en el del Texto Refundido de la Ley General de la Seguridad Social, aprobado por el Real Decreto Legislativo 8/2015, de 30 de octubre (el famoso paro de los autónomos).
Podrán solicitar esta prestación los trabajadores autónomos que reúnan los siguientes requisitos:
- Estar afiliados y en alta en el Régimen Especial de la Seguridad Social de los Trabajadores por Cuenta Propia o Autónomos (RETA) al menos 30 días naturales antes de la fecha de la resolución que acuerde el cese de actividad.
- Hallarse al corriente en el pago de las cuotas a la Seguridad Social. No obstante, si en la fecha de la suspensión de la actividad no se cumpliera este requisito, el órgano gestor invitará al pago al trabajador autónomo para que en el plazo improrrogable de treinta días naturales ingrese las cuotas debidas.
Importe de la prestación por suspensión de actividad para trabajadores autónomos
La cuantía de la prestación será del 50% de la base mínima de cotización que corresponda por la actividad desarrollada. Se incrementará en un 20% si el trabajador autónomo tiene reconocida la condición de miembro de una familia numerosa y los únicos ingresos de la unidad familiar o análoga durante ese periodo proceden de su actividad suspendida.
No obstante, cuando convivan en un mismo domicilio personas unidas por vínculo familiar y dos o más miembros tengan derecho a esta prestación extraordinaria de cese de actividad, la cuantía de cada una de las prestaciones será del 40%, no siendo de aplicación la previsión contemplada en el apartado anterior para familias numerosas.
Durante el tiempo que permanezca la actividad suspendida se mantendrá el alta en el régimen especial correspondiente quedando el trabajador autónomo exonerado de la obligación de cotizar. La exoneración del ingreso de las cuotas se extenderá desde el primer día del mes en el que se adopta la medida de cierre de actividad hasta el último día del mes siguiente al que se levante dicha medida.
La prestación será incompatible con la percepción de una retribución por el desarrollo de un trabajo por cuenta ajena, salvo que los ingresos del trabajo por cuenta ajena sean inferiores a 1,25 veces el importe del SMI; con el desempeño de otra actividad por cuenta propia; con la percepción de rendimientos procedentes de la sociedad cuyo actividad se haya visto afectada por el cierre; así como con la percepción de una prestación de Seguridad Social salvo aquella que el beneficiario viniera percibiendo por ser compatible con el desempeño de la actividad que desarrollaba.
Nueva prestación por reducción de ingresos para trabajadores autónomos
A partir del 1 de octubre de 2020, podrán acceder a una prestación económica de cese de actividad de naturaleza extraordinaria en los términos que se definen a continuación aquellos trabajadores autónomos que reúnen los siguientes requisitos:
- Estar dado de alta y al corriente en el pago de las cotizaciones en el Régimen Especial de Trabajadores Autónomos como trabajador por cuenta propia (RETA) desde antes del 1 de abril de 2020. No obstante, si en la fecha de la presentación de la solicitud no se cumpliera el requisito de estar al corriente en el pago de las cotizaciones, el órgano gestor invitará al pago al trabajador autónomo para que en el plazo improrrogable de treinta días naturales ingrese las cuotas debidas. La regularización del descubierto producirá plenos efectos para la adquisición del derecho a la protección.
- No tener derecho a la prestación de cese de actividad que se regula en la disposición adicional cuarta de esta norma o a la prestación de cese de actividad regulada en los artículos 327 y siguientes del texto refundido de la Ley General de la Seguridad Social, aprobado mediante Real Decreto Legislativo 8/2015, de 30 de octubre, por no reunir los requisitos de carencia exigidos en la norma.
- No tener ingresos procedentes de la actividad por cuenta propia en el último trimestre del ejercicio 2020 superiores al salario mínimo interprofesional.
- Sufrir, en el cuarto trimestre del 2020, una reducción en los ingresos de la actividad por cuenta propia de al menos el 50% en relación a los ingresos habidos en el primer trimestre del 2020.
- Al tiempo de solicitar la prestación, el interesado deberá comunicar a la mutua o a la entidad gestora de la prestación los miembros que integran la unidad familiar y si alguno de ellos es o puede ser perceptor de la prestación de cese de actividad o si cuentan con algún otro tipo de ingresos.
Importe de la prestación por reducción de ingresos para trabajadores autónomos
La cuantía de la prestación será del 50% de la base mínima de cotización que corresponda por la actividad desarrollada. No obstante, cuando convivan en un mismo domicilio personas unidas por vínculo familiar o unidad análoga de convivencia hasta el primer grado de parentesco por consanguinidad o afinidad, y dos o más miembros tengan derecho a esta prestación extraordinaria de cese de actividad, la cuantía de cada una de las prestaciones será del 40%.
Se devengará con efectos de 1 de octubre de 2020 y tendrá una duración máxima de 4 meses, hasta el 31 de enero de 2021, siempre que la solicitud se presente dentro de los primeros quince días naturales de octubre.
En caso contrario, los efectos quedan fijados en el primer día del mes siguiente al de la presentación de la solicitud y su duración no podrá exceder del 31 de enero de 2021.
Será incompatible con la retribución de un trabajo por cuenta ajena, salvo que los ingresos del trabajo por cuenta ajena sean inferiores a 1,25 veces el importe del SMI; con el desempeño de otra actividad por cuenta propia; con la percepción de rendimientos procedentes de una sociedad; con la percepción de una prestación de Seguridad Social salvo aquella que el beneficiario viniera percibiendo por ser compatible con el desempeño de la actividad que desarrollaba.
Los trabajadores autónomos que perciban esta prestación y no estuvieran cotizando por cese de actividad vendrán obligados a cotizar por este concepto a partir del mes siguiente en que finalice la percepción de la prestación.
Prórroga de la prestación por cese de actividad para autónomos de temporada
Los trabajadores autónomos de temporada podrán seguir disfrutando de la prestación extraordinaria por cese de actividad, siempre y cuando cumplan los siguientes requisitos:
- Hayan cotizado un mínimo de cuatro meses entre los meses de junio y diciembre de 2018 y 2019.
- No superen los 23.275 euros de ingresos durante 2020.
- No hayan desarrollado actividad ni hayan estado dados de alta o asimilado al alta del 1 de marzo al 31 de mayo de 2020.
Con esta prestación, los autónomos de temporada cobrarán el 70% de su base de cotización y tendrán exoneración de cuotas.
Control y revisión de las prestaciones concedidas
A partir del 1 de marzo de 2021 se procederá a revisar todas las resoluciones provisionales adoptadas.
Para ello las mutuas colaboradoras con la Seguridad Social, siempre que tengan el consentimiento de los interesados, recabaran del Ministerio de Hacienda los datos tributarios correspondientes al año 2020 de los trabajadores autónomos.
Si las mutuas colaboradoras con la Seguridad Social no pudieran tener acceso a los datos obrantes en las administraciones tributarias, los trabajadores autónomos deberán aportar a la mutua colaboradora:
- Copia del modelo 390 de declaración resumen anual IVA del año 2020.
- Copia del modelo 130 correspondiente a la autoliquidación en pago fraccionado del Impuesto sobre la Renta de las Personas Físicas (IRPF) del año 2020.
- Declaración de la renta de las personas físicas o certificado de empresas donde consten las retribuciones percibidas por cuenta ajena.
- Los trabajadores autónomos que tributen en el Impuesto sobre la Renta de las Personas Físicas (IRPF) por estimación objetiva (modelo 131) deberán aportar la documentación necesaria para acreditar los ingresos exigidos en este precepto.
Desde Pablo Domínguez Asesores le recomendamos que se ponga en contacto con nosotros para informarles y gestionarles esta nueva prestación por cese de actividad. Y si no estás contento con tu asesoría, tenemos el mejor equipo para trabajar junto a ti. Llámanos al 957 646 261 y te informaremos.
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