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By when should the contributions for 2020 be paid?
Residents who carried out individual activities with a certificate in 2020 must declare their income to the State Tax Inspection (STI) and pay personal income tax. This year, this must be done before May 3.
State Social Security (SSD) and Mandatory Medical Insurance (PSD) contributions to Sodra must also be paid from income reported to STI. When the data of the STI declaration is processed, the autonomous resident will be able to see the amount to be paid by logging into the account www.sodra.lt/draudejui. The preliminary amount of contributions can also be calculated by entering your data in the spreadsheet www.sodra.lt/lt/skaiciuokles/individualios_veiklos_skaiciuokle
A Sodra employee can also advise you on the exact amount of contributions you need to pay. You can find the contacts of the specialist assigned to you by logging into your account at www.sodra.lt/draudejui.
The contributions of the previous year must be paid before the last day of the deadline for submitting the annual income tax return to the State Tax Inspection, that is, before May 3.
How much do I have to pay Sodra?
Contributions to Sodra are paid from 90 percent. Taxable income. When calculating contributions to Sodra, you need to take into account whether you paid current PSD contributions and SSD contributions in advance last year.
Generally, residents who are only self-employed and have no gainful employment have to pay current PSD contributions each month. During emergencies and quarantine, self-employed residents have the right not to pay current contributions to PSD. Even without paying PSD, they can get medical care.
Unpaid PSD contributions for this period will be paid within 2 years from the date of the end of the emergency and quarantine. However, this does not exempt residents from payment of PSD contributions from the income reported by the STI. What does this mean?
The current minimum monthly contribution to PSD is 6.98 percent. of MMA. In 2020, this amount amounted to 42.37 euros. It amounted to 508 euros per year. For example, after filing the return with the STI, a self-employed person was charged 700 PSD in income contributions. Thus, if a resident has not paid the current PSD contributions calculated for the emergency and quarantine period on a monthly basis, after declaring the income, they must pay the difference between the current PSD contributions calculated and the PSD contributions calculated from the declared STI. income: 192 euros and 508 euros in 2 years from the end of the emergency and quarantine.
Residents who are self-employed under a certificate are covered by pension, sickness, maternity and health insurance and are entitled to pensions, sickness, maternity, paternity, childcare and vocational rehabilitation benefits. The amount of benefits depends directly on the contributions paid.
Self-employed residents were able to pay state social security contributions in advance throughout the year and submit SAV reports on a monthly basis. If the resident has paid in advance the contributions for the whole year of the amount of their choice, after declaring the income, they only have to pay the difference between the contributions to be paid and those already paid.
If the resident pays SSD contributions once a year, they will have to pay the total amount calculated after reporting income.
Important: insurance conditions are changing
As of February of this year, self-employed residents are considered insured with social insurance for sickness and maternity if they have paid the contributions to the state social security and have submitted a SAV notification to Sodra about the self-employed worker for the calendar month preceding the month. from which the right to benefit arises.
Only the self-employed who have not contributed the previous month due to illness, professional rehabilitation, maternity, paternity or childcare from the previous month may pay social security contributions for the same month in which the right to benefits or the right to benefit. they arose in the same calendar month in which they began their activity.
For example, a self-employed resident is waiting and plans to go on maternity leave starting in April. She is due to pay social security contributions for the fight by the end of this month and send a SAV notification to Sodra by the end of this month. Important: the SEA report must be submitted in the same month. It is up to the resident to choose the amount of contributions to be paid.
In this case, if the woman has acquired at least 12 months before maternity leave. In the last 24 months maternity social insurance, the April maternity benefit will be granted within a period of 10 working days from the date of receipt of the application with all the necessary documents and data and will be paid within a period of 7 business days from the date of the decision.
If a self-employed person does not pay social security contributions at the end of March, the maternity benefit will be granted and paid only when in 2022 she declares income for 2021 and pays social security contributions (including March 2021). After declaring income and paying taxes, it will be possible to grant and pay the benefit to which the woman was entitled in April 2021.
Is it possible to defer payment of contributions?
Insurers adversely affected by a pandemic, as well as the self-employed whose economic activities are included in the list of COVID-19 activities compiled by the STI, may request non-coercive measures during the quarantine. Upon request, the recovery of SSD and PSD contributions will be temporarily suspended.
Such self-employed residents must submit a request to Sodra for deferred payment of accumulated SSD and / or PSD contributions in a streamlined manner no later than 10 days after the end of the quarantine. This means that the resulting debt can be covered without interest within 5 years. The application form can be found here.
If a self-employed person has already been deferred the payment of a debt due to Sodra’s decision, after submitting a new application, Sodra will review the previously adopted decision and within 20 business days after receiving a new application, it will make a new decision on postponement. simplified payment.
It is important to know that the postponement of payment of contributions does not entail the acquisition of social security for maternity or illness until the contributions have been paid. This can influence decisions about maternity, paternity, childcare, and sickness benefits.
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