New directives were issued today (22.03. 24) for the implementation of the new scheme of contributions for workers . These e-EFKA directives initially concern the abolition of checks on the remuneration/income of employees/self-employed invalidity pensioners and the use of working time or self-employment. In relation to the abolition of the control of the remuneration/income of employees/self-employed disability pensioners, reference is made to the e-EFCA circular, that from 1.1.2024 the pensions of employees-self-employed disability pensioners must: – be paid full, i.e. to the level of disability assessed on the basis of the opinion of the health committee. – do not interrupt their payment. With regard to how to deal with cases of employees — self-employed invalidity pensioners who had been subject to the preceding (repealed) provisions, it is clarified that after the assessment of the competent insurance institution an individual administrative act (Director’s Decision) had been adopted, which degraded the level of disability (e.g., from heavy to partial) in relation to the JEPP crisis and the national pension was paid by a similar reduction in accordance with Katrougalou Act (v. 4387/2016). In accordance with the provisions in force, from 1.1.2024 the pensioner shall be entitled to receive the amount of the national invalidity pension corresponding to the grade belonging to the medical assessment at that date up to the expiry date of the period specified in A.A. P.A. Therefore, the e-EPKA must issue a new administrative act, at the request of the pensioner, in order to provide an amount of national disability pension from 1.1.2024 as indicated in A.A. R.A. disability rate. The provisions on limitation shall apply accordingly. If, after the assessment of the competent insurance institution, an individual administrative act had been adopted, which degraded the disability step (e.g., from heavy to partial) and the pensioner had ceased work – its self-employment before 1.1.2024. As is known, in this case the insurance institution should have already issued an administrative act in order to restore the invalidity pension to the level corresponding to the medical assessment. As a result of the assessment of the competent insurance institution, an individual administrative act was adopted which discontinued the award of the invalidity pension. In such a case, the insured person is entitled to re-appeal his retirement due to invalidity in accordance with Article 26 of Law 4997/2022, i.e. after termination of his/her work/self-employment, when the rules and procedures applicable in cases of initial application for invalidity pension apply. After the award of the invalidity pension, if the pensioner undertakes to resume work or self-employed, he shall be entitled to receive his pension without control of income from his professional activity. For pensioners due to disability of the TEAEE without interruption of a profession, the obligation of: For the continuation of employment of persons/persons employed to pursue their professional activity instead. For termination of the profession if those pensioners are permanently disabled by the competent Health Committees JEP. A or in the event of an automatic finalisation of their pension due to time conditions. Use of working time – self-employment After the termination of work/self-employment, employees/self-employed pensioners of their own right are entitled to apply for the use of the period of insurance/self-employment only to increase the amount of the contribution pension. The amount of the premium for the main pension is calculated on the basis of the rates of replacement and pensionable earnings, as applicable, and only for the period of employment, i.e. self-employed. The financial results of the increase shall start from the first day of the following month of the application. The e-EFKA resource is not repayable and is not used. The recovery under these provisions relates to pensions of the same right: a) granted on a starting date prior to 13-5-2016 (initiation of Law 4387/2016) and beneficiaries continued their work/self-employment without delay on that date. The use of this period of insurance in the manner laid down in paragraph 7 of Article 114 of Law 5078/2023 requires that the time invoked by the pensioner was usable and with provisions of Law 4387/2016. In particular, for P.O.G., the use of these provisions relates to pensions of the same right, which had been granted with a starting date before 13-5-2016 (applicability of Law 4387/2016) and beneficiaries continued their work/self-employment in 28.02.2022 (date on which the ‘old pensioners’ are included in the employment of pensioners under Article 20 of Law 4387/2016, in accordance with Law 4670/2020) and after. Useful, it will be the insurance time from 00.03.2022 and until the termination of work/self-employment, since there were no provisions in P.O.G.A. that provided for the use of the earlier period. It is noted that especially for P.O.O.A. time is used from 00.03.2022 if contributions were paid, i.e. if the employees were not subject to the exemptions from payment of contributions provided for in Article 20.(b) granted with the starting date before 13-5-2016 (start of Law 4387/2016) and the beneficiaries took up work from that date onwards. (d) the time from 01.01.2024 onwards for pensioners due to disability of the TEA, without interruption of a profession, is usable. Therefore, applications for pensioners under the above cases are judged on the basis of the provisions of the above law, even if they were pending at any stage of the administrative procedure at 1.1.2024. Applications which had been definitively found before 1.1.2024 on the basis of the relevant provisions of Law 4387/2016 or Law 4670/2020, as amended, should be reviewed following the submission of an application-disturbing by the interested parties. Use by other provisions Pensioners of the same right who were employed/self-employed before 13.5.2016 who had ceased their professional activity on that date fall under the provisions of Law 438/2016 and the time of employment after retirement is used as defined. They are recalled: General Document S78/10/348217/2018, Circular 13/2015, General Document S78/6/8.3.2016, Circulars 48/12 & 21/12 and General Document DIPSY/ F2/8/444984/12.3.2013 In particular, with regard to the employees of disabled persons, the Circular 3/2001 of IKA-ETAM applies. Application under Paragraph 7 of Article 114 of Law 5078/2023 and other provisions. A mixed method of utilisation shall apply in the case of pensioners who had ceased their professional activity on 13.5.2016 and subsequently entered into a new activity, in which case the corresponding provisions for those periods shall apply separately.
New Directives on contributions from pensioners – What applies to disabled persons
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