Royal Decree-Law 11/2021, Of May 27
The Government have officially agreed to renew those ERTEs currently in place until the 30th September, with the following conditions for businesses with less than 50 employees:
Businesses whose activity has been suspended:
June & July SS exemption: 85%
August SS exemption: 75%
September SS exemption: 75%
Businesses that have been affected by restrictions:
June & July SS exemption: 85%
August SS exemption: 75%
September SS exemption: 75%
Self employed individuals who have been receiving the monthly “prestación del cese” will have the right to the following exemptions on their social security payments:
June SS exemption: 90%
July SS exemption: 75%
August SS exemption: 50%
September SS exemption: 25%
In addition, they will be able to continue to receive the monthly financial help until the 30th September so long as they can prove that their income has reduced by 50% in the second and third quarter of 2021 compared to 2019 and not exceed 7.980 euros in this latter period.
However, the financial aid will only continue until you have depleted the period you are entitled to based on the number of months you have paid in to the social security. The table below details the months you are entitled to based on your contributions.
| Contributions (months) | Entitlement (months) |
| 12 to 17 | 4 |
| 18 to 23 | 6 |
| 24 to 29 | 8 |
| 30 to 35 | 10 |
| 36 to 42 | 12 |
| 43 to 47 | 16 |
| 48 plus | 24 |
The application for financial aid must be applied for within the first 21 days of June.
Extraordinary financial aid from 1st June 2021 for those self employed who have been forced to suspend their activity as a consequence of the competent authority’s measures put in place to restrict COVID 19.
In order to qualify for this you must have been registered as self employed for at least 30 natural days before the activity is suspended and be up to date with your social security payments. You will be exempt from any social security contributions from the first day your activity has been suspended.
An application for this financial aid must be applied for in the first 21 days of June. During these months, the total social security payment must be paid and the Mutua will reimburse the applicable exemption.
This “extraordinary” financial aid is also available for those self employed workers who are not eligible for the “prestación del cese”, however you must have been registered prior to 1st April 2020, be up to date with your social security contributions and your income in the second and third quarter of 2021 may not exceed 6.650 euros. In addition, you will only be liable for 50% of your social security contributions, you will pay the full amount and the Mutua will reimburse the difference.
Information by E.B.F Consulting S.L. E.B.F Consulting has been providing tax and accounting services to expatriates in Europe since 1999. Office is based in Lanzarote, Spain. Visit www.ebfconsulting.com for more details. Copyright© E.B.F Consulting 2021 All Rights Reserved.