The publicity gave it to me just before the expiry of the time the department. Working the circular provides for the insurance of liberal professionals and farmers…
However, not yet published, the circular will specify what will apply with the “little pads”.
In the decision, which shall be signed by the secretary of state for Social Security, Anastasios Petropoulos is the double insurance “hike” 26,9% of the income of the professions of αυταπασχολοÏμενων insured in OAEE and the EBRD, under the determinations made by the new insurance law ΚατÏοÏγκαλου which has been in force since 12/5/2016.
The basis for calculation of contributions emerges from the most recent liquidated tax year, i.e. 2015.
So, from 1/1/2017, the basis of calculation of all the contributions is determined on the basis of the net δηλωτÎο a result of the exercise activity during the previous tax year.
Monthly basis for calculating contributions is the amount resulting from the division of the net tax effect of the previous tax year divided by twelve.
If the basis for calculation of contributions is less than the amount that corresponds to the minimum basic salary for a single employee above 25 years of age (p.p. 586 euro/month gross), as well as in the cases of losses or zero profits , then as a monthly basis of calculation of contributions shall be the amount of the minimum basic salary of an unmarried employee. At the same height is formed, the basis for calculation of contributions for the lawyers who are in a suspension of professional activity for health who are employed without a fee.
Beneficiaries will be those who declare low income (about 12,000).
According to factors of social security, this is the “achilles heel” of the system because in this category belongs the vast majority of self-employed, the collectability of ειφοÏών you have to climb up from the 55% that’s currently at 82%. Otherwise, the WATER will have a huge loss of revenue.
The members of the EBRD, with less than 5 years of insurance, as well as for the αυταπασχολοÏμενους who are registered in scientific associations or chambers of commerce that have a form of private law, the minimum monthly base for calculation of contributions amounts to 70% of the minimum wage for a single employee above 25 years of age (p.p. 70% of 586 euros).
In cases of multiple activities, each one of these creates liability under the insurance, the monthly basis for calculating contributions is the sum of the net taxable income from the provision of payroll and the net taxable result of the activity during the previous tax year.
Any dispute that arises after the calculation of contributions the basis of the actual income of the previous tax year is being sought and will be saved for isomers manner on a monthly basis until the month of December of each year.
For those who are insured for the first time after 1.1.2017, and monthly basis for calculation of contributions for the months from the month of commencement of the work until December of the same year, is the amount corresponding to the basic salary of the single employee above 25 years of age (p.p. 586 euros).
Source
Social insurance contributions: pay free professionals, farmers – the Whole circular [documents]
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