By Dimitris Katsaganis
For the end of July, e-EFKA plans the posting of the notices for the payment of the debit balances of the settlement of the contributions for the parallel employed professionals of the year 2021.
This is reported by competent executives of the insurance carrier in Capital.gr, clarifying that if this scenario is verified, then the first installment of the payment of the balances should be paid at the beginning of August.
The same sources state that especially this year, the installments will not be 6, but more, without yet, however, having locked their exact number. However, competent executives told Capital.gr that for most of the parallel insured self-employed professionals, there will be credit or zero balances. That is, they will either be entitled to receive contribution refunds, or they will not receive them, nor will they be obliged to pay any difference to e-EFKA.
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 health-insurance contributions, if for their salaried employment contributions 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 no corresponding contributions are 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 contrary, 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 parallel employee-insured.