With the Ministerial Decision D15/Ε΄710706/423/17-03-2021 matters related to the process of determining and settling insurance contributions of self-employed insured persons (E. Professionals, Self-Employed and Farmers) with parallel salaried employment or subject to the provisions of the 9 of article 39 of Law 4387/2016 as applicable, from 1/1/2020 onwards.
In particular, it is provided that, in the cases of self-employed persons insured with parallel salaried employment as well as persons who had been covered by the insurance scheme paid with a Service Certificate (SPC), in accordance with the provisions of paragraph 9 of article 39 of Law 4387 /2016 as they apply, for the determination of the monthly contribution, the amounts of contributions per branch of insurance from the salaried employment are taken into account and the difference from the lowest, as the case may be, prescribed contribution or the contribution of any higher selected category is paid, if any.
With e-EFKA circular No. 43/2021, instructions were given for the process of determining and settling contributions for the year 2020, of the above persons.
Furthermore, in accordance with paragraph 5 of article 2 of the Social Security Act, it is provided that, for self-employed insured persons with parallel salaried employment as well as persons subject to the provisions of paragraph 9 of article 39 of Law 4387/2016, until receipt of salaried employment contribution data, the issuance of a non-salaried worker’s insurance contribution notice is suspended. For the suspension, the application – declaration of the insured, which is submitted through the electronic services of e-EFKA, is taken into account.
Pursuant to the above, the issuing of notices for the payment of insurance contributions for the year 2021, for the above insured persons, was suspended.
The information on parallel salaried employment was obtained from the declaration of the insured in the new electronic service “Application – declaration of parallel salaried employment”.
With the new document 555233/2022, the following instructions-clarifications are provided regarding the process of determining and settling contributions for the year 2021:
As is known, with the introduction of the new contribution system from 01.01.2020, the amount of insurance contributions El. Professionals, Self-Employed and Farmers, is determined based on the selected insurance category or the mandatory classification category, if no insurance category has been selected by the insured.
In cases where, alongside the self-employed activity, there is also salaried work, the monthly insurance contributions provided for by article 38 of Law 4387/2016, as they apply, are taken into account and deducted – by insurance branch – from the corresponding insurance branches of the prescribed tax category of self-employed persons. The result determines the contributions from the exercise of the free profession, self-employment or agricultural activity based on articles 31, 35, 36, 37 and 45 of Law 4670/2020.
In particular, for the determination of the monthly self-employed contribution, the following are taken into account – per category:
– For Freelancers, Self-Employed and Farmers with concurrent salaried employment, the contribution amount, per branch of insurance, from the employer
employment cannot fall short of the amount of the second (2nd) insurance category or the selected insurance category if this is greater.
– For New Freelancers, Self-Employed (up to 5 years of insurance) with parallel salaried employment, the contribution amount per insurance branch from salaried employment cannot be less than the amount of the first (1st) insurance category or the selected insurance category if this is bigger.
– For Freelancers, Self-Employed and Farmers with parallel salaried employment, the contribution amount, per branch of Auxiliary insurance and Lump-sum Benefits, from salaried employment cannot be less than the amount of the selected insurance category.
– For insured persons who are paid with a service provision card (DPY) by up to two employers (par. 9 art. 39 of Law 4387/2016 as applicable), the amount of the contribution, per insurance branch, from salaried employment cannot short of the amount of the selected insurance category.
If a difference arises, it is attributed to the insured for the corresponding Non-Employee Insurance Branch.
The settlement of insurance contributions for the year 2021 took place in El. Professionals, Self-Employed and Farmers for the months of the year when:
– The issuance of the notice of payment of insurance contributions had been suspended and data was obtained from parallel exercise of salaried work or belonging to the provisions of par. 9 of article 39 of Law 4387/2016, as applicable.
– The issuance of the notification for the payment of insurance contributions had been suspended and no data was received from the parallel exercise of salaried work or belonging to the provisions of paragraph 9 of article 39 of Law 4387/2016 as applicable.
– A notice of payment of social security contributions has been issued and details of contributions have been received from parallel exercise of salaried work or belonging to the provisions of par. 9 of article 39 of Law 4387/2016, as applicable.
C. ACTIONS – CONTRIBUTION CLEARANCE PROCEDURE
To implement the process, the following actions were followed:
– For all self-employed insured persons who in 2021 had submitted an Analytical Periodic Declaration of Joint Enterprises or Public Sector or NAT, the amount of monthly insurance contributions (employer + insured) was determined – per insurance branch.
Amounts corresponding to Holiday Gifts and Leave Allowance were not included in determining monthly contributions.
– Calculation of the payable insurance contributions was carried out, per month, as follows: From the monthly contribution of the self-employed, as provided above, the contribution amount from the salaried work was deducted, per sector.
– The contributions paid were calculated as follows:
The amounts that had paid contributions of months included in the liquidation process were calculated, including the Advance Collection Notes of the Bar Associations from the non-salaried activity.
– From the comparison of the above amounts (Payables – Contributions paid) the result of the liquidation was determined, which can be debit, credit or zero.
Self-employed insured persons with parallel employment in the Public Sector, for whom the submission of Detailed Periodic Declarations (APD) for the year 2021 is pending, have been excluded from the above liquidation process. For their relevant information, an informative message appears on the electronic services.
D. MANAGEMENT OF 2021 FINAL CLEARANCE RESULT
The result of the liquidation is notified to the insured by posting a Liquidation Notice on the e-EFKA Electronic Services. At the same time, the computer application “Insurance – Income of Non-Employed insured e-EFKA” is updated.
The debit balance of the liquidation, according to decision No. 631/42/17.11.2022 of the Board of Directors of e-EFKA, is sought equally distributed in six (6) monthly installments – as it was also sought during the liquidation of contributions for the year 2020 – and the deadline for timely payment of the first (1st) settlement installment was set for 12/30/2022.
Each subsequent installment is paid, until the last working day of the following month, with the last installment on 31.05.2023.
After the date of timely payment, the installments become overdue and are charged, as far as is known, with the legal surcharges (Law 4158/2013).
The credit balance of the liquidation is returned to the beneficiaries in accordance with the provisions of article 104 of Law 4387/2016 as applicable and the procedure defined by no. D.15/D’/90598/11.11.2021 YA, with subject “Determining the procedure for clearing and refunding unduly paid insurance contributions to the Electronic National Social Security Agency (e-E.F.K.A.)».
Insured persons with credit settlement will be informed about the refund process by:
– post a personalized message on their account in the electronic services (Non-Employee Contributions e-EFKA → Messages) and
– sending a message to the email address they have registered with the online services to receive updates. (Personal Details-email or Non-Employee Contributions e-EFKA → Personal Details-email).
E. ILLUSTRATION OF CLEARING CONTRIBUTIONS
i. In the Computerized System “Insurance – Non-Employee Insured Income” on the “Settlement Details” screen.
ii. In the Electronic Services, for the information of the insured (Non-Employee Contributions e-EFKA → Electronic Services → Social Security Obligations → Settlements).
We remind you that the settlement notice shows all the insurance months of the year 2021, but only the months that fall within the scope of application as mentioned above, for which completed contribution amounts are shown, participate in the settlement process.
F. INSURED INSURED VIA ELECTRONIC CORRESPONDENCE (email)
As is known, to inform the insured, personalized messages are sent to the self-employed person’s individual account in e-EFKA Electronic Services (Contributions of Non-Employed e-EFKA → Messages).
In the context of actions for the timely information of Freelancers, Self-Employed and Farmers, in order to ensure the maintenance of rights or benefits such as insurance awareness, capacity, retirement etc. alongside the posting of personalized messages on their account, the mass sending of electronic informational messages has been put into operation to the e-mail address (email) declared by the insured, (Personal Details-email or Non-Employee Contributions e-EFKA → Personal Details-email), for issues that concern them.
Regarding the said 2021 contribution settlement procedure, an information note has already been sent via email to inform the insured and additional updates will follow where required.
Insured persons are advised to register via e-mail (Personal Details-email or Non-Employee Contributions e-EFKA → Personal Details-email) for timely information and to ensure their rights in conjunction with planning to service their insurance obligations.
G. AMENDMENT / EXPIRATION OF CLEARANCE OF 2021 INSURANCE CONTRIBUTIONS
With the number prot 439758/S. 139312/02.11.2021 General Document of the e-EFKA, among other things, instructions were given – clarifications regarding, a) the methodology followed for the determination of the insurance contributions during the modification and b) the actions and the procedure followed in a monthly flow and – until the liquidation is completed (6 months).
We point out that the liquidation notice is amended in cases of changes (e.g. insurance and professional insurance properties, the time of employee insurance, the insurance category of selection/classification of the reference year, the monthly contributions per branch of insurance from parallel salaried work or due to being subject to the provisions of par. 9 of article 39 of Law 4387/2016, as they apply, etc.), which occur within the time period in which the liquidation installments have been determined (6 months).
After the completion of the liquidation (after the last liquidation installment), the final recording and settlement of the monthly insurance contributions that were included in the liquidation follows.
Subsequently, changes that modify the monthly insurance contributions are sought as debits or attributed as credits with the current contribution, as known. If there are no current contributions (due to the suspension of issuing notices or interruption of insurance), the current notice is issued with the above amounts. Relevant instructions have been given with the e-EFKA General Document No. 103299/S.30084/03.03.2022.