What changes in the insurance of free professionals.

Written by Christos Email.Τσίχλης A Lawyer In Athens
For free professionals, the contributions will be calculated with… rate of 20% on net income for the industry of pension and 6.95% for the health sector. The bill also provides for levy of 7.5% for professionals who have an ancillary fund.To protect the revenues of the Fund, the bill sets a threshold of net income in the 158,2 euro.The changes relate to more than 1 million. insured persons will pay from 158 to 1.582 per month. And that’s because of by 1/1/2017, the professional will stop to pay the specific amounts determined by the former PPO and it pays a percentage of his income. It is not clear what exactly will be done with Private Capital Companies, with the eurls, with the members of the board of directors of companies, with policyholders that have dual status (e.x and employed and self-employed professionals ). At the same time,for the self-παγγελματίες provided for taxation by the scale of employees, without tax-free and without added income from wages, pensions, and any income from liberal professions or score pads.
Thus, the first $ 25,000 of income would be taxed at a rate of 22% instead of 33% but from the 42.000 € and over, the rates are rising sharply (compared with 33% of more than 50,000 euro), the tax to be calculated again from the first euro of income.
Traders who declare net profit of eur 5,000 if they have their business 15 years ,with the new settings, these professionals will pay 27% of their profits in contributions to the insurance fund.With 10,000 gains of euro , with the new settings, provided 27% of its net profits, it pays to 2,700 euro.If we sum 27% of the insurance contributions and the 26% rate for income tax, arriving at 52%.
1)Net monthly taxable income
2)Income subject to insurance
3)calculation of contribution to pension of 20% on net taxable income
4) Calculation of contribution to Health care (6.95% of the insurance income)






From 1.1.2017 the self-employed, who in accordance with the general or special or statutory provisions, as in force as of the entry into force of this law, subject to the insurance of The.A.E.E and E.T.A.A. respectively. pay, regardless of the time of inclusion in the social insurance, monthly insurance contribution for the industry of pension. amounting to 20% of their monthly income. as this is determined either on the basis of the net taxable result, exercised their activity during the preceding tax year, whether based on the net value of the provided monthly or in other regular time basis, the services of the current year for which issued service bulletins, invoices, or proof of professional expenditure. By decision of the Minister of Labour, Social Security and Social Solidarity, and specify the particular issues as regards the rules for determining the basis of calculation of contributions per professional activity.
In any case, the monthly insurance contribution required to be paid by the insured in the par. 1 may not be less than the amount that corresponds to 20% of the prescribed minimum basic salary for a single employee above 25 years of age. As to the maximum limit of insurable interest monthly income is the provision of par. 2 of article 52.
Any higher or lower than those specified in paragraph 1 rates of insurance contributions to an Industry Pension of an insured person and employer stipulated to the entry into force of this indexed evenly and gradually by 1.7.2016. and a year from 1.1.2017 onwards. so that from 1.1.2020 be configured in the corresponding height specified in the above paragraph.
The insurance contribution to health care professionals. the independently employed. the standard occupation of farmers and of other categories of which the insurance contributions to industry pension shall be calculated in accordance with article 53 and 54. respectively, of this act, is defined at a rate of 6.95% of the insurance income. as defined in article 53. entirely supported by the insured and shall be allocated at a rate of 6.45% for benefits in kind and rate of 0.50 % for cash benefits.
For the “little pads”, the minister of Labour stated that there are contributions same as of the employees, while a big part, as he said, will be borne by the employer: “6,5% by the employee and the remaining 13.5% of the employer”.