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R. Žiogelis said that he works under an employment contract, but also has an individual activity certificate.
As you know, taxes and contributions on salary received under the employment contract are paid before it is transferred to the employee’s account. The state budget pays the personal income tax and Sodra pays the state social security contribution (VSD). Mandatory sickness insurance, the Guarantee, and the Long-Term Labor Benefit Funds are also paid out of wages.
At that time, when working with an individual activity certificate, as explained by Delfi Malgožata Kozič, chief specialist of the Sodra Communication Department, SSD contributions can be paid once a year or monthly (in advance).
“To receive sickness benefit, a person must have completed at least 3 months of social sickness insurance in the last 12 months or 6 months in the last 24 months.
The time of service of the self-employed is determined by the social security contributions paid: if the contributions are paid with the monthly minimum wage, 1 month of social security is acquired, if the contributions are paid from or above the MMA, seniority is considered proportionally higher or lower ”. Hee
Mr Kozič went on to say that if a self-employed person wished to receive sickness benefit, they had to pay social security contributions for sickness before the first day of temporary incapacity for work.
“State contributions to social security, when their base depends on the income of a person received in the previous year, must be paid by the person before the last day of presentation of the annual income tax return to the Fiscal Inspection of the State, that is, before May 1 (in 2020, before July 1).
They reach 29.7 percent. of half of the taxable income (or 31.7% if the person accumulates in a pension fund of the second pillar).
These people also have the right to calculate and pay state social security contributions in advance and pay them once a month no later than the last day of the current month. In this case, if you get sick and receive a certificate of incapacity for work, the sickness benefit will be calculated and paid immediately from the third day of temporary incapacity for work, ”the specialist taught.
Otherwise, according to her, sickness benefit will be calculated and paid after filing an annual income statement and payment of state social security contributions.
“ The compensatory earnings for the purpose of determining the amount of the sickness benefit will be calculated on the basis of the income of the person for whom the social security contributions were paid during the 3 consecutive calendar months prior to the month prior to the month in which the temporary incapacity for work was established.
For example, if you get sick in March, the income you had in November, December and January is evaluated, ”said M. Kozič.
© DELFI / Josvydas Elinskas
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R. Žiogelis, who wrote to the editorial board, said that this year, despite the CTI’s declaration deadline being extended to July 1, he submitted his declaration on May 2.
Therefore, he denied Sodra’s explanations about the possible delay in sickness benefits. As explained by M. Kozič, sickness benefits are calculated and paid according to the data of the Insured of the State Social Security and the Registry of Beneficiaries of the State Social Security.
“Upon receipt of the STI data on the individual’s reported individual activity income, the amount of insured income received for the individual activity is automatically entered into the registry.
Sickness benefits are automatically recalculated upon submission of the annual income statement. No application is required for this.
However, as this year, due to the COVID-19 pandemic and the quarantine in the country, the deadline to declare income was extended until July 1 and the self-employed had other options to postpone the debt, it is likely that in some cases the automatic recalculation takes longer. “she said.
R. Žiogelis also said that he declares his income every year, so he was especially surprised by the sickness benefits received this year just for 2018.
“Only after the complaint, in which I asked Sodra to recalculate all benefits for the entire previous year, including reported income from individual activities, did I receive 7 new notifications from Sodra about benefits recalculated for 2018-2020.
They have already included the individual operating income and the additional amount (almost 400 euros) will be transferred to my bank account, ”he said.
The interviewee stated that several of his colleagues had already received the same responses.
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