All the traps in the new insurance of Farmers

Written by Christos Email. Τσίχλης, Lawyer Of Athens
Provision of the new law provides for a reduction of the pension to those who retire from this year and then, if you do not sell or…
grant their crops.If someone comes to pay compared to the rest of the debt will bear an interest rate of 8,05%.The contributions will be paid now monthly (not annually)and will be calculated on the actual taxable income of the most recent net economic use. But pensions will be calculated on a gross manner,The charge for Health was immediately (and not gradually) at 6,95% of income, while there is also a levy for the Account of Rural Outbreak (PEOPLE) that has been set at 0.25%. Minimum insurable income is fixed defined in 410,20 per month, whereas for annual taxable income 70.330 euros and above the contribution remains the same due to the cap.Those who retire in 2017 and over the next few years, you will count losses and you will end up with a lower pension, even if you pay contributions for additional years. The notices with the new contributions will start coming in from 16 January, and their mission will be complete as of the 31 of the month.
The insured will have the right to not pay the whole amount, but even a symbolic sum of 1 euro, however, somewhere in here lies the big trap as the insured will incur a total of amounts as interest for the outstanding debt is large. The debts in insurance contributions by the taxpayer will not be final before barred the State’s right to conduct a tax audit.This fact means that in the case of carrying out tax audit of a taxpayer carrying on a business, if the competent tax authority finds violations that have caused the concealment of taxable income, then from the determination of taxable income in a higher level declared in which it will conduct the audit, will show obligation on the taxpayer to pay not only extra income tax, extra VAT etc. but in addition insurance contributions.
Until today the farmers could choose, one of the seven (7) insurance charges with the contributions.On the basis of the new insurance law of the Ministry of Labour provided for the calculation of contributions to pension and health care will be paid by the farmers are determined on the basis of the net φορολογημένο income during the previous financial year.The rate of calculation of insurance contributions is defined, gradually increasing from 01-07-2015 to 31-12-2019, at a rate of 20%.At this rate will be added and a rate of 6,95% of the insurance income in favour of health care and in addition rate of 0.5% of the insurance income in favour of the account of Rural Outbreak of the OGA.Is removed the government grant in favour of the Agency for Rural Outbreak.
From 1.1.2017, and then the existing insurance categories are removed, and the amount of insurance contribution is calculated as a percentage of taxable income, as follows :
In the year of 2017 to 14 %,
In the year 2018 to 17 %,
And from 1.1.2019 is formed in the final 20%.
Until today the Farmers could choose, one of the seven (7) insurance categories, with the following contributions:
The table below analyses the contributions of farmers from 1/1/2017, and then:

From 2017, the retired farmers who cultivate their land and receive subsidies, you will have to choose between retirement and rural occupation.The new retirees are invited to pass on their agricultural estate and to divest the rights of the single payment, on the basis of which they receive subsidies. In the other case, the pension earnings will be reduced by 60%.In article 20 of the insurance bill (N.4387/2016) passed by the government majority, stated, that will be paid discounted at the rate of 60%, pensions, main and auxiliary, to beneficiaries who take a job or acquire property or activity, which is compulsory under the insurance of the Single Social Security Institution (E.F.K.(A.). The reduction applies to all pensioners due to old age of the Public, as well as all agencies, funds, branches or accounts that are part of the Single Social Security Institution, for as long as they are employed or maintain the property or the activity.
Significant charges in 2017 up to the amount of 21.100 euro brings the new tax on the tax that is imposed on farmers based on the scale employed and pensioners, for incomes to be acquired in 2016. From 21.200,00 and above start the charges.The significant change relates to the tax scale for income from agricultural activity. In accordance with the new law paragraph 6 of article 112 of law. 4387/2016 ( in replacement of fri. 3 of article 29 of law. 4172/2013), the gains of rural business activity will now be taxed with the scale referred to in paragraph 1 of article 15 self-employed without income be aggregated with any income from wages, pensions and entrepreneurial activity.Another important change is the definition of the main profession farmer. In accordance with the applicable laws then in occupation of the farmers, are considered to be those that at least 50% of their income comes from agricultural activity (article 2, para. 1.3874/2016 as amended by article 65 of law. 4389/2016) and passed in May of 2016 from the Greek Parliament.Professional farmer is the adult natural person who is entitled to registration in the Register of Farmers and Agricultural Holdings, provided that it fulfils cumulatively the following conditions:
– Is the holder of agricultural holding.
-Deals professionally with agricultural activity on the holding of at least 30% of the total annual working time.-Receives from the employment in agricultural activity at least 50% of the total annual income (35% applied).-It is insured with the same agricultural holding, where required, in accordance with the applicable legislation.- Maintains accounting records, in accordance with applicable legislation.