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It often happens that a task has to be performed under an agency contract, or we operate on the basis of a contract for a shorter or longer period of time. In relation to this situation, a frequent question in the field of pensions is how the activity carried out under the employment contract is reflected in the pension, if it gives rise to the service and if it can be taken into account in the amount of the pension . The information was summarized by Márta Molnárné Balogh, an expert in tuberculosis.
A person who is personally employed under another employment relationship (on the basis of an employment contract, in a business relationship that does not qualify as a sole proprietor) is insured under the Social Security and Private Pension Benefits Act, except for a person who carries out voluntary activities of public interest as defined in the (separate) law, if their income from this activity, which constitutes the contribution base for the month in question, reaches 30 percent of the minimum wage, or one-thirtieth of it in natural days. This amount is HUF 48,300 / month and HUF 1,610 / day in 2020, taking into account the minimum wage of HUF 161,000 in 2020; It can be read on the tax.hu portal.
Under the Pensions Law, the period of the insured’s insurance relationship after December 31, 1997 is considered service if the required pension contribution has been deducted from the insured for that period. According to the law, the period of the insurance relationship prior to January 1, 1998 must be taken into account as seniority in service in accordance with the legislation in force as of December 31, 1997.
Time spent as an insured on the basis of a regular employment relationship for regular and personal work can be counted as time of service from at least June 1, 1963, on the basis of previous documentary evidence.
Thus, the duration of the employment contract, if the principal is considered insured according to the amount of the commission, is a period of service that entitles him to a pension.
It is very common for a person in an employment relationship to be in another insurance relationship (for example, an employment relationship) at the same time, during this period, the length of service, of course, can only be taken into account once, in which case but the amount of the commission subject to the pension contribution is taken into account in the amount of the pension benefit.
The employment relationship is also reconciled in the data reconciliation procedure in accordance with the Pensions Law, this information is included in a separate column in the seniority statement.
When is the commission included in the amount of the pension?
The amount of average monthly income on which the old-age pension is based has been paid (paid) from January 1, 1988 to the pension start date. According to the regulations in force at the time of payment, the earnings and income on which the pension contribution is based must be determined on the basis of the monthly average – warns Márta Molnárné Balogh.
Therefore, the commission on which the contribution is based is taken into account in the amount of the pension, it is included in the pension. Here is the lucrative activity in addition to a pension within the framework of an employment relationship
It is very common for a retired person to return to work in addition to their pension, often under contract. The commission remained a pension contribution income in 2019 and the first half of 2020, so it had to be factored into the income activity in addition to the pension, either in the 0.5 percent increase in the pension or the income limit below the age limit.
In the case of paid employment in addition to the pension, in addition to the preferential pension for women with a qualifying period of 40 years, only the pension contribution may be received up to retirement age, up to eighteen times the minimum wage annual, including earnings on which the pension contribution is based.
Until June 30, 2020, a person who had paid employment in addition to his own pension did not pay pension contributions only for his income in an employment relationship under the Labor Code, this allowance did not apply to commission.
The new Tbj. As of July 1, 2020, the exemption applies to all gainful activities in addition to the self-employment pension, including work performed under an employment contract. As there is no obligation to pay contributions, there is no income limit on the commission other than the pension. The 0.5 percent increase in the pension after earning as a pensioner will be determined after the commission rate reached until June 30, 2020, as pension contributions are still paid here, but not as of July 1, due to tax exemption, write tax. .hu.
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