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Posted in F.E.K. the K.Y.A. pending the determination of the procedure to cover insurance contributions due to the suspension of employment contracts. We remind you that said K.Y.A. was announced on 29.4.2020. with a press release from the Minister. Labor (see “New APD for employees suspended on contract”).
In particular, in K.Y.A. The following is reported:
Article 1
Determine the procedure to cover insurance contributions due to the suspension of employment contracts in accordance with the provisions of Joint Ministerial Decision No. 12998/232 / 23-3-2020 (Government Gazette 1078 / 28728-3-2020 ).
1. Contributions to insurance covered by the state budget for employees with suspension of employment contracts in accordance with article 3 of chapter A.1. and article 2 of chapter A.2 of the joint ministerial decision No. 12998/232 / 23-3-2020 (Government Gazette 1078 / Β728-3-2020) in force, are determined through detailed periodic Declarations ( APD) presented for the respective salary period.
2. For each monthly salary period, a Detailed Periodic Declaration (APD) is presented with a code type: 01 Normal, as provided by the existing provisions. For employees who are paid a salary or wages, with a private law employment relationship for an indefinite or defined period of time, with full or reduced or rotated employment, during the period of employment until the suspension of their employment contracts , are registered in the APD. the facts of your actual employment.
3. During the period of suspension of the employment contracts of previous employees, they are registered in the APD. of the same salary period, the elements of wages or salaries, with full or reduced employment or rotated under the Indefinite or Certain Time Private Law employment contracts, as would have been recorded if the employment contracts had not been suspended. The remuneration of this case is registered in the APD. with a special earnings type code, the details of which will be determined by the competent e-EFKA services. For the salary period of March 2020, the start date of the suspension of employment contracts is the one declared in the corresponding APD, which cannot be earlier than March 15 for the companies included in Chapter A.1 . of the Joint Ministerial Decision No. 12998/232 / 23-3-2020 (Government Gazette 1078 / 28728-3-2020) or before March 21 for the companies included in Chapter A.2 of the same decision.
4. In cases where employers-employers pay remuneration voluntarily or freely, to employees whose employment contracts are suspended and have the right to special compensation, the amounts of the remuneration paid by the responsible employers-employers shall be registered in APD with a special salary type code, the details of which will be determined by the competent e-EFKA services.
5. In cases where employers-employers are extraordinarily employed by telework, employees whose employment contracts were suspended, and who continued to be recipients of special-purpose compensation, the amounts of compensation paid by employers-employers responsible for The suspension period of the suspension and the emergency provision of teleworking are registered in the APD with a special type of salary code, the details of which will be determined by the competent e-EFKA services.
6. The deadline for filing APD. salary period of March 2020, and the additional A.P.D. of the same period, which may be more than one, runs until 05/15/2020 and refers only to employer companies, whose commercial activity has been suspended by order of a public authority, or are significantly affected, as defined in the relevant decisions of the Ministry of Finance, KAD main or secondary activity.
7. The total of the contributions to the insurance corresponding to the earnings registered with the special rate code of earnings of paragraph 3 of article 1 of this document, reduced by the amount of the contributions corresponding to the earnings recorded with the special rate code. of earnings of par 4 and 5 of article 1 of this document, will be covered by the state budget.
8. e-EFKA compiles through the procedure provided in paragraphs 3, 4 and 5 of this document and sends the monthly data of the required insurance contributions from the state budget to the Ministry of Labor and Social Affairs.
9. The data registered in the APD is interwoven with the information system “ERGANI” of the Ministry of Labor and Social Affairs, as well as with comparative employment data from previous months, as well as historical data on the company’s operation to confirm the accuracy The employment data and declared contributions for which the state budget is collected and, when necessary, the acts prescribed for the taxation and debt certificates are issued and delivered electronically.
See the full Joint Ministerial Decision in the node tax file
