There is a barrage of contribution clearances for professionals

By Dimitris Katsaganis

Double package clearance of contributions waits for the self-employed athrough the next two months.

The first package specifically concerns the self-employed self-employed, while the latter concerns those who are remunerated with a receipt.

As for the parallel employees, his information Capital.gr by competent executives of e-EFKA state that towards the end of this month-beginning of next year the settlement of contributions for 2021 will proceed, so that the notices will be posted in June.

The second package, The same sources confirm information, according to which it will come to the end of the current month-beginning of the next, as the payment of the monthly contributions will start from those who are paid with a receipt (“securities” or document of services provided), while the contributions of 2019,2020, 2021 and almost half of 2022 will be able in a plan of installments in order not to burden the debtors with a one-time payment.

1. What applies to parallel employees

It is reminded that, according to the Vroutsis insurance law, from January 1, 2020, employees who are also freelancers (eg have a “block”, are members of companies, have a sole proprietorship, etc.) are exempt from the obligation payment of main insurance-health contributions, if for their salaried employment are paid (by themselves and their employers) contributions to the above insurance branches which exceed 252 euros per month.

For the main insurance, if an insurance category higher than the 2nd is selected, the insured will pay the difference only for the pension branch.

For the supplementary insurance and lump sum benefit, a contribution is paid, in the selected category, if no corresponding contributions are paid from the employed employment.

If the employment is terminated, the contribution is made based on the insurance category that has been selected and the entire contribution is borne by the insured.

In any case, with the insurance contributions, contributions are contributed in favor of the unemployment sector amounting to 10 euros and for the sanitary ones in favor of the sanitary housing amounting to 2 euros, only if corresponding contributions are not paid from the employed employment.

Classification in insurance category is mandatory. The selection will be binding for the whole year. In case of non-submission of an application for change of insurance category, the classification category of the previous year remains active.

This amount corresponds to the 2nd insurance category of the self-employed, based on the system that has been in force since last year.

Thus, any employee in 2021 who paid, together with his employer, more than 252 euros / month for contributions is not obliged to pay any contribution due to the parallel with the employee – free professional activity.

On the other hand, whoever, as an employee, in 2021 paid monthly, together with his employer, less than 252 euros / month will have to pay the difference that arises between the contributions paid for the employed employment and the 252 euros / month .

For example, even for paid employment in 2021, contributions (employer and labor) were paid in favor of the main insurance and health of 200 euros / month. Therefore, there is a difference of 52 euros / month between the contributions paid due to the paid activity (200 euros / month) and the 2nd insurance category for professionals (252 euros / month). On an annual basis, the difference amounts to 624 euros. This difference is a debit balance, which must be paid by the employee-insured at the same time.

The payment of the contributions of 2021 will be made in 6 equal monthly installments.

2. What applies to paid employees with receipts

Three “speeds” provides for the existing “regime” for the contributions of those paid with a receipt (for an amount up to 10,000 euros per year) with which the contributions of those who are paid with receipts will “run”:

– The first “speed” concerns the contributions paid in 2019 based on the previous framework. These will be settled after dividing the total annual amount of contributions paid through service vouchers for main pension by the amount of the first insurance category. For the period from February 1, 2019 to December 31, 2019, the settlement of contributions paid from service receipts (including receipts of expenditure) is carried out after dividing the total annual amount of contributions paid through service receipts for main pension through amount of the first insurance category (s.s. of par. 1 of article 39 of law 4387/2016). The insurance period resulting from the liquidation can not exceed 11 months of insurance. The contributions paid for main insurance are divided equally among the insurance months that are created. The provisions on parallel insurance do not apply, except for the contribution threshold, as in force on December 31, 2019.

– THE second “speed” relates to service receipts issued from 1 January 2020 onwards. For these, the framework provided by the new framework will apply, according to which contributions of 20.28% on the net value of the expenditure receipt are provided (contributions in favor of EFKA for main pension 13.33% and for health care 6.95%) . However, there is a maximum ceiling in the amount of the 1st insurance category of professionals, ie 210 euros / month. However, especially for the documents issued on the basis of written contracts that had been drawn up before February 1, 2019, the new “regime” is effective from September 1, 2021.

– THE third “speed” relates to income from copyright or related rights in works, to income from the grant of a patent and to the fees for the accidental sale of personal assets which do not constitute a commercial activity. For these activities there is an exemption from the obligation to pay contributions.