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People who are self-employed in agriculture and have an economic holding size of less than 4 pay only mandatory contributions to health insurance.
The PSD tax rate is 6.98 percent. and is calculated from the monthly minimum wage. 2021 The MMA is € 642, that is, from January 1. The self-employed and those who pay for the health insurance themselves will have to transfer 44.81 euros to Sodra every month (last year – 42.37 euros).
If a self-employed person earns more than the minimum wage, they must pay the difference of the € 44.81 that they pay monthly, declaring income for 2021.
Individuals engaged in individual agricultural activities paying 2.33 percent. size of MMA PSD contributions, 2021. will pay contributions of € 14.96.
PSD contributions for the current month must be paid by the last day of the corresponding month. Sodra recalls that during the quarantine, the self-employed are temporarily exempt from paying PSD. Even without paying for PSD, these residents can receive medical care.
Self-employed residents will be able to pay PSD contributions during the quarantine period within two years. At the end of the quarantine, contributions to the PSD are paid as usual.
Changes in social security contributions for people with business licenses are also related to changes in the monthly minimum wage.
Residents who operate with a business license pay 8.72 percent. of MMA social security pension contributions.
Thus, in 2021, the SSD contribution for a full-month commercial license amounts to € 55.98 if the person does not accumulate additional pension.
For all self-employed workers, there is a maximum limit of 43 median earnings (MVU) on which contributions are calculated, or a contribution “ceiling”.
In 2021, the average salary for the calculation of the contribution base is 1,352.7 euros, so the maximum amount from which contributions are calculated increases, will reach 58,166.10 euros.
For other employees, the maximum amount from which social security contributions are calculated, that is, the “ceiling” of contributions, is decreasing this year. In 2021, this amount will reach 8.1162 euros, that is, 60 VMU. In comparison, in 2020, the contribution ceiling amounted to 84 VMU – 104 277 euros.
The maximum amount from which social security contributions are calculated will be calculated jointly if a person works for several employers, in 2020. This amount was calculated for each employer separately.
If there is an overpayment of SSD contributions due to the contribution limit being reached, it will need to be reimbursed directly to the employee. So far, all the overpayments have been reimbursed to the policyholder, that is, the employer, and the latter has already been settled with the employee.
With the increase in the MMA, the “floor” of Sodra contributions will also change, when a person earns less than the minimum wage, but social guarantees are provided for a person who receives the minimum wage. In this case, the employer calculates the state social security contributions for the employees from the salary paid and also pays the difference from the own funds to the minimum social guarantees.
The pension and social security benefits that a person receives depend on the social security contributions paid by employers. After applying the floor of Sodra contributions, a person who has worked all year and will also accumulate full-time experience.
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