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Are government support provided for self-employed workers?

Yes, in particular:

  • Extraordinary financial support for the reduction of economic activity

Due to workers who meet the following conditions:

  • be covered exclusively by the self-employed scheme;
  • Not being a pensioner;
  • have had a contributory obligation for at least 3 consecutive months for at least 12 months;
  • be in a proven situation of total stopping of its activity, or of the activity of that sector, as a result of the outbreak of COVID–19 (a);
  • Abrupt and sharp drop of at least 40 of the billing in the period of 30 preceding that of the application with the competent social security services, with reference to the monthly average of the 2 months preceding that period, or compared to the same period of the previous year or, also, for those who have started the activity less than 12 months ago, to the average of that period b).

Notes:
a)
The billing breach is subject to further verification by social security, within one year of the allocation of the support, based on information requested from the Tax and Customs Authority, giving rise to the possible refund of the amounts improperly received;
b)
It should be noted that this support is not combined with exceptional family support for self-employed workers, nor does it confer the right to exemption from the payment of social security contributions.

(a) a declaration of his own, on a commitment of honour, or of the certified accounting officer in the case of self-employed persons in the organised accounting scheme

(b) This condition always requires a certified accounting certification, even for those who were not required to be booked.

  • The value of the support was increased, corresponding to:
    • the value of remuneration recorded as a contributory basis, with the maximum limit on the value of an IAS, in situations where the value of the remuneration recorded as an incidence base is less than 1,5 IAS;
    • The value of the support is that of remuneration recorded as a basis for contributory incidence, with a ceiling of EUR 438.81 (1 IAS).
    • Where the allocation of support is based on the abrupt drop in invoicing, the amount of the support is further multiplied by the respective billing breakdown, expressed in percentage terms;
    • This support is now granted,with the necessary adaptations, to the managing partners of companies, as well as members of statutory bodies of foundations, associations or cooperatives with functions equivalent to those, without employees, who are exclusively covered by social security schemes in that capacity and who, in the previous year, had invoicing reported through the E-invoice of less than € 60 000.

Notes:
a)
The financial support lasts for 1 month, extendable up to a maximum of 6 months.
b) Payment is made from the month following the submission of the application.

Deferral of payment of contributions

You are also entitled to deferral of payment of contributions due in the months to be paid extraordinary financial support, maintaining the obligation of the quarterly declaration when subject to this obligation.

For calculation purposes, the:

(a) for self-employed persons, the average contributory impact base for the months in which there was a record of remuneration within 12 months immediately preceding the date of submission of the application;

b) For the managing partners, the basic remuneration declared in March 2020 for the month of February 2020 or, in the absence of basic remuneration declared in that month, the value of the indexing of social support.

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