EFKA: How to regulate the contributions of companies affected by natural disasters

By Dimitris Katsaganis

The “regime” for regulating the contributions of companies affected by natural disasters is clarified in a circular of EFKA.

Specifically, the circular states that in the context of supporting, relieving and facilitating businesses, employers or self-employed insured, the State activates the above relevant fixed provisions, according to which the payment of current insurance contributions can be suspended and regulated any kind of insurance contributions of companies, employers and Unemployed insured, who maintain a professional establishment or are active in disasters or other natural disasters and their professional facilities have been proven to be damaged.

For the immediate and uniform application of the regulation to the victims (companies, employers, self-employed insured) the following clarifications – instructions are given:

A. Demarcation of the Affected Area – Subjects

I. The areas of the Rodopi Regional Unit of the Region of Eastern Macedonia Thrace have been delimited as affected by natural disaster (Flood and Hail) 10/07/2019), as follows:

– Municipality of Iasmos
• Iasmos and Ambrosia Communities of the Municipal Unit of Iasmos

– Municipality of Komotini
• Community of Aigeiros of the Municipal Unit of Aigeiros
• Community of Komotini of the Municipal Unit of Komotini
• Community of Neo Sidirochori of the Municipal Unit of Neo Sidirochori

– Municipality of Maronia – Sapon
• The entire Municipal Unit of Maronia
• Community of Krovili and Strymi of the Municipal Unit of Sapes

The regulation may include companies, employers or self-employed insured persons who maintain a professional establishment or operate in the affected areas, if they have been proven to have been damaged by the Floods and Hailstorms of July 10, 2019.

II. They were also demarcated as affected by natural disaster
a) from the Fire of July 22, 2020, areas of the Corinth Regional Unit of the Peloponnese Region and
b). from the fire of September 9, 2020, areas of the Regional Unit of East Attica of the Attica Region, as follows:

– Fire of July 22, 2020 in areas of the Regional Unit of Corinth, Peloponnese Region.
• Communities of Athiki and Galataki of the Municipal Unit of Saronikos of the Municipality of Corinth.

– Fire of September 9, 2020 in areas of the Regional Unit of East Attica of the Attica Region.
• Municipal Unit of Keratea of ​​the Municipality of Lavreotiki
• Municipal Units of Anavyssos and Kalivia Thoriko of the Municipality of Saronikos.

The regulation can cover companies, employers or self-employed insured persons who maintain a professional establishment or operate in the affected areas, if they have been proven to have suffered damage from the Fires of July 22, 2020 & September 9, 2020.

III. Areas of the Peripheral Units of a) Northern Sector of Athens were delimited as affected by a natural disaster, Tornado of 13 October 2020 and
b) Central Sector of Athens, Attica Region, as follows:

A). Peripheral Unit of the Northern Sector of Athens, Attica Region.
• Municipality of Heraklion.
• Municipality of Nea Ionia

B). Peripheral Unit of the Central Sector of Athens of the Attica Region.
• Municipality of Galatsi.

The regulation can cover companies, employers or self-employed insured persons who maintain a professional establishment or operate in the affected areas, if they have been proven to have been damaged by the Tornado of October 13, 2020.

IV. Areas of the Regional Unit of Thassos, of the Region of Eastern Macedonia Thrace, were delimited as affected by a natural disaster, flood of August 20, 2020, as follows:

– Municipal Community of Limenaria, of the Municipality of Thassos, of the Regional Unit of the Region of Eastern Macedonia & Thrace.

The regulation may include companies, employers or self-employed insured persons who maintain a professional establishment or operate in the affected areas, if they have been proven to have suffered damage from the Flood of 20 August 2020.

B. Regulation of Contributions

All types of insurance contributions, current and overdue, of companies, employers or non-Employees insured, can be regulated as follows:

B.1. Insurance arrangements for companies or employers.

– The payment of current contributions is suspended for 6 months starting from the 1st of the month in which the natural disaster occurred without calculating during this period additional fees or other surcharges.

– The insurance contributions that are delayed until the end of the month preceding the natural disaster are capitalized (after the additional fees, interest surcharges and other charges).

B 2. Insurance arrangements of Unemployed Insured (El. Professionals, Self-employed or Farmers).

– The payment of current contributions and installments for the settlement of insurance contributions is suspended for 6 months with a date of timely payment from the 1st of the month in which the natural disaster occurred, without calculating during this period additional fees or other surcharges.

– Overdue contributions and installments for the settlement of non-employee insurance contributions are capitalized, until the end of the previous month of the month in which the natural disaster occurred, with additional fees, interest and other surcharges of the same date.

Labeling

The month of commencement of the six-month suspension period, as the case may be, for employer and self-employed companies, shall be deemed to be the month in which they were affected by the natural disaster.

C. Regulation – Supporting Documents

For inclusion in the regulation, the submission of a relevant application to the K.E.A.O. is required.

The application can be submitted after the end of the suspension period, provided that all required contributions (after the suspension period) and all required installments must be paid, with the corresponding delay fees and charges.

The application must be accompanied by a certificate from the District or the relevant Chamber stating the time of damage, the address of the affected facility, a description of the damage and its amount.

The contributions of the above B.1 and B.2 cases, are paid, in twelve (12) up to twenty four (24) equal installments, of the first paid until the end of the first month, of the next end of the six-month suspension, as the case may be. .

The number of installments is determined by the quotient of the division of the amount of damage by 1/24 of the total amount of debt (overdue and current), and can not be less than 12 installments and greater than 24 installments.

Overdue installments are charged with legal surcharges.

Labeling

– Those who are subject to this arrangement may not be subject to any other installment payment arrangement at the same time.
– Insurance contributions due from insurance time recognitions are not covered by this regulation.

D. Loss of right to continue the regulation

Loss of the right to continue the regulation occurs in the cases:
– Non-timely payment of current contributions during the settlement and until its payment.
Installment payment delay of more than three months.
After the loss the remaining amount of the debt becomes immediately due with the corresponding late fees and surcharges.

E. Insurance Awareness

The persons subject to the regulations hereof, both during the period of suspension and during the period of payment of the installments, if they comply with the above conditions, are considered insurance-aware as observers of active debt settlement and are granted AAE for two (2) months.

F. Compulsory recovery measures

The process of taking coercive measures is suspended, both during the period of suspension and during the period of payment of the installments, provided that the conditions of the present are observed.

Seizures and mortgages that have already been imposed are not lifted.

The criminal trials for violation of A.N. are postponed. 86/1967, as amended and in force and suspended or suspended the execution of convictions for violation of the same law.

The above suspensions cease, if the obligor loses the right of regulation.

G. Notes

It is pointed out that with a newer document of the Directorate of Unemployed Contributions, instructions will be given for the configuration of the computer system, which monitors the contributions of the self-employed, regarding the processing / registration of the applications that will be submitted, in order to be suspended for six months. current contributions.