En BOE de 26 de enero de 2021 se han establecido una serie de medidas a favor de
autónomos, a solicitar a la Mutua de Accidentes del autónomo y a percibir a partir
del 01 de febrero de 2021, resumiendo a continuación a quienes van dirigidas y las
condiciones de las mismas:
Supuesto 1.- Autónomos afectados por una suspensión temporal de toda la
actividad:
REQUISITOS:
• Estar afiliados y en alta en el Régimen Especial de Trabajadores por Cuenta
Propia antes del 1 de enero de 2021
• Estar al corriente en el pago de las cuotas a la Seguridad Social o ponerse al
corriente en los 30 días siguientes a la solicitud de la prestación.
IMPORTE A PERCIBIR:
• La cuantía será del 50% de la base mínima. Si la base es la ordinaria de 944,40
euros, el importe de la prestación ascenderá a 472,20 euros brutos. Se
aumentará en un 20% en caso de condición de familia numerosa y que los
únicos ingresos de la unidad familiar que provengan de la actividad
suspendida.
• La cuantía será del 40% de la base mínima, con la base ordinaria el importe
será de 377,76 euros brutos, en caso de que convivan en un mismo domicilio
personas con vínculo familiar o análogas donde dos o más miembros tengan
derecho a esta prestación.
• El derecho a la prestación nacerá desde el día siguiente al del cierre de la
actividad.
• Estarán exentos de pagar la cuota de autónomos.
CONDICIONES:
– Es incompatible con el trabajo por cuenta ajena (salvo ingresos inferiores a
1.385,41 euros mensuales)
– Con el desarrollo de otra actividad por cuenta propia, otros rendimientos de
la sociedad o prestaciones de seguridad social.
PLAZO DE SOLICITUD:
En los 21 días siguientes a la entrada en vigor de la
suspensión de la actividad, para percibir la prestación desde el primer día de
suspensión.
Supuesto 2.- Prestación extraordinaria para autónomos que estén cotizando
en tarifa plana, o que lleven menos de 12 meses de alta.
REQUISITOS:
• Estar afiliados y en alta en el Régimen Especial de Trabajadores por Cuenta
Propia antes del 1 de abril de 2020.
• Estar al corriente en el pago de las cuotas a la Seguridad Social o ponerse al
corriente en los 30 días siguientes a la solicitud de la prestación.
• No tener en el primer semestre de 2021 rendimientos netos procedentes de
la actividad superiores a 6.650 euros.
• Prever que en primer semestre de 2021 va a tener unos ingresos
computables fiscalmente inferiores (sin definir el % de bajada de ingresos) a
los que ha tenido en el primer trimestre de 2020, o proporcionales al tiempo
de alta en ese trimestre.
IMPORTE A PERCIBIR:
• La cuantía será del 50% de la base mínima. Si la base es la ordinaria de 944,40
euros, el importe de la prestación ascenderá a 472,20 euros brutos.
• La cuantía será del 40% de la base mínima, con la base ordinaria el importe
será de 377,76 euros brutos, en caso de que convivan en un mismo domicilio
personas con vínculo familiar o análogas donde dos o más miembros tengan
derecho a esta prestación.
• Estarán exentos de pagar la cuota de autónomos.
CONDICIONES:
– Es incompatible con el trabajo por cuenta ajena ( salvo ingresos inferiores a
1.385,41 euros mensuales )
– Con el desarrollo de otra actividad por cuenta propia, otros rendimientos de
la sociedad o prestaciones de seguridad social.
PLAZO DE SOLICITUD: Si la solicita hasta el 21 de febrero de 2021 la percibirá desde
el 01 de febrero y durante 4 meses. Si la solicita pasado el 21 de febrero tendrá
derecho desde el día siguiente a la fecha de la solicitud y como máximo la percibirá
hasta el 31 de mayo de 2021.
Supuesto 3.- Prestación de cese de actividad compatible con el trabajo por
cuenta propia y con la actividad.
REQUISITOS:
• Estar afiliado y de alta en el Régimen Especial de Trabajadores por Cuenta
Propia
• Haber cotizado por cese de actividad como mínimo durante 12 meses
inmediatamente anteriores de forma continuada
• No haber cumplido la edad ordinaria de jubilación o no tener requisitos para
poder acceder a la misma
• Estar al corriente en el pago de las cuotas a la Seguridad Social o ponerse al
corriente en los 30 días siguientes a la solicitud de la prestación
• Acreditar en el primer semestre de 2021 una reducción de los ingresos
computables fiscalmente de la actividad por cuenta propia de más de un 50%
de los ingresos computables fiscalmente de la actividad por cuenta propia
habidos en el segundo semestre de 2019, así como no haber obtenido
durante el primer semestre de 2021 unos rendimientos netos computables
fiscalmente superiores a 7.980 euros ( en caso de no haber estado de alta
todo el semestre de 2019 se comparará con la misma proporción en el 2021
)
• Tendrá que firmar una autorización para que la mutua de accidentes pueda
consultar sus datos en Ministerio de Hacienda.
IMPORTE A PERCIBIR:
• La cuantía será del 70% de la base mínima. Si la base es la ordinaria de 944,40
euros, el importe de la prestación ascenderá a 661,08 euros brutos.
• 7El autónomo deberá continuar ingresando la totalidad de las cotizaciones y
posteriormente la mutua le abonará el importe junto a la prestación.
• En caso de que un autónomo prevea que no va a mantener la bajada de
ingresos del 50% podrá renunciar a la prestación antes del 30 de abril de
2021 o devolver por iniciativa propia la prestación cuando considere que los
ingresos del primer semestre de 2021 superarán los umbrales indicados.
PLAZO DE SOLICITUD: Si la solicita hasta el 21 de febrero de 2021 la percibirá
desde el 01 de febrero y durante 4 meses. Si la solicita pasado el 21 de
febrero tendrá derecho desde el día siguiente a la fecha de la solicitud y como
máximo la percibirá hasta el 31 de mayo de 2021.
Supuesto 4.- Prestación extraordinaria de cese de actividad para los
trabajadores de temporada.
REQUISITOS:
– Haber estado de alta y cotizando como trabajador autónomo durante un
mínimo de 4 meses y un máximo de 6 meses de cada uno de los años 2018
y 2019, siempre que al menos, haya estado de alta 2 meses en la primera
mitad del año 2018 y 2019
– No haber estado de alta por cuenta ajena durante más de 120 días durante
2018 y durante 2019.
– No haber estado de alta por cuenta ajena más de 60 días durante el primer
semestre de 2021
– Estar al corriente en el pago de las cuotas a la Seguridad Social o ponerse al
corriente en los 30 días siguientes a la solicitud de la prestación
IMPORTE A PERCIBIR:
• La cuantía será del 70% de la base mínima. Si la base es la ordinaria de 944,40
euros, el importe de la prestación ascenderá a 661,08 euros brutos.
CONDICIONES:
– Durante la percepción de la prestación no será obligatorio cotizar,
permaneciendo el trabajador en situación asimilada al alta.
PLAZO DE SOLICITUD: Si la solicita hasta el 21 de febrero de 2021 la percibirá desde
el 01 de febrero y durante 4 meses. Si la solicita pasado el 21 de febrero tendrá
derecho desde el día siguiente a la fecha de la solicitud y como máximo la percibirá
hasta el 31 de mayo de 2021.
En caso de estar cumplir los requisitos póngase en contacto con nosotros lo
antes posible.
81 comentarios en «CIRCULAR MEDIDAS PARA LA PROTECCIÓN DE LOS TRABAJADORES<br>AUTÓNOMOS (R.D.L. 2/2021)»
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