Wednesday , October 5 2022

New Reduced Additives for Professionals – Examples


Reduced contributions to approximately 250,000 self-employed workers predict a government bill expected to be put on the table during the week.

This is one of Alexis Tsipras's commitments to TIF. It will be filed within a week in Parliament and the reduction in contributions will be valid from 1/1/2019.

It is estimated that the profits of the professionals involved are between 200 and 4,690 euros per year.

The basic provision for social security contributions for self-employed persons has been reduced from 117% to 13.33% per month while the primary insurance premium is lowered to € 117.2 per month (20% of the minimum wage). si).

While the contribution of young scientists working at the rate of 13.3% for a period of up to 5 years was determined, the farmers were 12% in 2019, 12.66% in 2020, 13% and 13% in 2021 & # 39; will pay the contribution fee in 2022. 3%.

As of January 1, 2019, there is a fundamental change in the calculation of social security contributions, plus gross income – 100% of the amount, and 85% this year, without deducting already paid contributions on net taxable income.


In accordance with ESEE's effective regime as of January 1, 2019, up to the annual income (net gain + insurance premium) of EUR 7,032, the responsible person will pay the minimum annual contribution, ie EUR 1,895.4 (monthly minimum contribution). 9 euros * 12). From this amount up to € 70,330 will be calculated proportionately (net earnings + insurance premiums) * 26,95%, and the annual contribution of EUR 18,953.9 will be € 70,331.

Between the years 1 / 11/2019, the subsidized provision will pay the annual annual income (net profit + insurance premium) of the borrower with a minimum annual contribution of € 9,346, ie 1.895.4 € (monthly minimum 157.9 euro contribution). . From this amount up to € 93,462, the contribution is calculated in a proportional rate of 20,28% (net earnings + insurance premiums) (13,33%, + 6,95% in favor of the pension), 93,463. It is above the maximum annual contribution of € 18,953.9.

From the above comparison, according to ESEE, according to the new provision, In favor of the company, there will be self-employed / self-employed persons with an annual gross income (net gain + contribution) between EUR 7,33 and 9,336.Under the program in 2019, a proportional rate of 26.95% is applied to this revenue phase, while the new 1/1/2019 scheme pays an annual contribution of € 1.895.4 (or monthly). It is not 157.9 euros) and the new 20.28% rate.

With a new mixed income plan (net gain + contribution) more than € 9,346 and € 71,000 The average contribution of medium and high income contributions is between 22% and 24.3%.

Also, according to the updated changes, for gross profits between 70.331 and 93.462 euros, proportional coefficient (20.28%), an annual maximum contribution of 18.953.4 Euro. For the scope of this scale (€ 23.131), more will be paid for whoever wins more.

Please note that the increase stipulated in the current minimum wage (586.08 € gross) starting from 1/1/2019 will set the minimum monthly insurance premium for self-employed / self-employed. This development, of course, will lead to an increase in contributions for the majority of self-employed freelancers who pay the lowest contribution today, depending on the final rate of increase.

Lawyers and engineers

Lawyers and engineers are expected to benefit three times more than the reduction in primary, complementary and collective payment contributions. This is due to the reduction of the primary pension rate from 20% to 13.3%, and the fixed and lump sum premiums to a fixed amount of 7% of the minimum wage and 4% of the minimum wage regardless of income. that is 41 euros. Help for a one-time and to 23.44.

For example, an engineer or lawyer with an income of € 20,032 would have to pay 230 euros per month from the beginning of 2019 for primary insurance. Now, the new system will pay 173 euro. For a one-time fee, you will have to pay 124 euros per month and EUR 64.5 per month. The annual benefit of all savings is € 1.401 (-32.96%). The health tax remains constant at 6.95%. The annual benefit for € 40,000 per year is € 3.775, while € 60.000 The income reaches € 10,734.

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