Cessation of Activity: Self-Employed

What is cessation of activity?

This is the economic benefit recognised by Social Security to self-employed workers who, meeting the established requirements, cease their activity. It is regulated by Law 32/2010, of 5 August, and Arts. 327-343 of the LGSS (RDLeg 8/2015). Since Law 14/2022 and RDL 13/2022, contributions for this contingency are mandatory for all RETA self-employed registered from 1 January 2023, significantly extending coverage.

Amount and duration (Arts. 338-340 LGSS)

RB = regulatory base = average of the last 12 RETA contribution bases for cessation of activity. Minimum amount: 80% IPREM without children (€480), 107% IPREM with children (€642). Maximum: 175% IPREM without children/1 child (€1,050), 200% IPREM with 2+ children (€1,200). IPREM 2026: €600/month.

Requirements for access (Art. 330 LGSS)

• Registered and active in the RETA (Special Regime for Self-Employed Workers) or REMC/RETM.
• Minimum contribution period met: 12 continuous months immediately prior to cessation.
• In a legal cessation of activity situation (valid causes under Art. 331 LGSS).
• Not yet reached ordinary retirement age, unless retirement pension requirements are not met.
• Subscribe to the activity commitment: active job search or vocational training.
• Up to date with Social Security contributions.

Application deadline

The application must be filed with the Social Security collaborating mutual or SEPE within 15 working days of the date of cessation of activity. Late submission may result in loss of benefit days equivalent to the days of delay.