Application for postponement of self-employed quotas, help in the event of a closure due to force majeure provided by the General Treasury of Social Security.
If you are self-employed and have been forced to stop your activity indefinitely because of the state of alarm that has broken out dramatically in our country, you may be interested to know that there are certain measures that can mitigate your economic situation during this period.
Firstly, although at the beginning of the State of Alarm on 14 March there were already procedures for deferral and payment by instalments within your reach, given the volume and demand for applications, it has been the Government itself which, by means of each of the Royal Decree-Laws issued on the occasion of the extensions of the confinement, has been making different methods possible which we will now explain to you in a simple manner.
In case of inactivity, you can request an extraordinary benefit from the Social Security, which will also allow you to have access to the April deferral, and even request a moratorium on the payment of the next instalments.
- You may request the deferment of the quotas at a reduced interest rate of 0.5%. In order to process this deferral, you must request it before the first ten calendar days of April, to avoid invoicing the quota.
- What happens with the quotas of May, June and July? The Ministry has approved a moratorium (without interest) of six months for these quotas (until November and December 2020 and January 2021). For those who do not qualify for this moratorium, they may request a deferral at 0.5% interest of the May and June quotas.
- On the other hand, if you still continue with your activity, you will have access to measures of flexibility to improve your situation during these months.
For the month of April: You can request the deferment of the instalments at a reduced interest rate of 0.5%. In order to process this deferral, you must request it before the first ten calendar days of the month of April, to avoid invoicing of the quota.
What happens with the quotas of May, June and July? The Ministry has approved a moratorium (without interest) of six months for these quotas (until November and December 2020 and January 2021).
For those who do not qualify for this moratorium, they may request a deferral at 0.5% interest of the May and June quotas.
- In case you are a self-employed person or a company that has submitted ERTE due to force majeure of its employees, you should know:
It will be exempt from paying the proportional part of the March contributions of the workers affected by this ERTE (between 14 and 31).
- April fees. The exemption of quotas will be maintained during the period of authorized suspension of contracts or reduction of working hours. From that time onwards, you may request deferment at 0.5% interest.
- May fees. You may request the deferment of these quotas with a 0.5% interest.
Finally, those companies that have maintained their activity and have not submitted ERTEs due to force majeure will also benefit from flexibility measures:
- Dues are due in April. You may request the deferment of the instalments (corresponding to the month of March) at a reduced interest rate of 0.5%. In order to process this request, you must apply before the first ten calendar days of April.´
- Fees to be paid in May, June and July. You can take advantage of the 6-month moratorium on payments for April, May and June (the payment period is one month later) if you meet the requirements. Otherwise, you may request the deferral at 0.5% interest for the instalments to be paid in May and June.
- In all the cases described above, for both the self-employed and companies, the deadline for requesting the moratorium or postponement of quotas will be from the 1st to the 10th of the month in which the quota is paid.
If you need more specific information about your situation or you need help to carry out the relevant procedures, do not hesitate to contact our professional office, we will be able to assist you and we will start on your application as soon as possible.