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Who has to pay contributions to Sodra?
Residents working with an individual activity certificate, business license, members of small communities or owners of sole proprietorships, family members must pay the contributions to state social security (VSD) and compulsory health insurance (PSD) themselves to receive sickness benefit, as well as maternity, paternity. , childcare, retirement or free health care benefits.
Individuals who are self-employed and have an economic holding size of less than 4 pay only compulsory health insurance contributions.
If a self-employed person has received a retirement or incapacity for work (disability), a social assistance pension or has reached the retirement age for the entire year of the year for which they declare income, they do not have to pay PSD and SSD contributions.
SSD and PSD contributions from reported income can also be withheld for one year from the start of the first activity. However, it is important to remember that the non-contributory service does not generate seniority or social security.
What’s new as of January 2021?
The PSD tax rate is 6.98 percent. and is calculated on the basis of the minimum wage. If the Seimas and the president approve the draft budget for next year, in 2021 the minimum monthly salary will reach 642 euros. After the approval of these changes, as of January 1, the self-employed and residents who pay for health insurance themselves will have to transfer 44.81 euros to Sodra every month. This year, the minimum monthly contribution to PSD was € 42.37.
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. MMA PSD contributions will pay contributions of € 14.96 in 2021.
Changes in the social security contributions of people with business licenses are also related to changes in the monthly minimum wage. Residents who carry out business license activities pay 8.72 percent. of MMA social security pension contributions. In 2021, the SSD contribution for a full-month company license will reach € 55.98 if the person does not accumulate additional pension.
All the self-employed have a maximum limit of 43 median income (VMU) on which contributions are calculated. In 2021, the average salary for the calculation of the contribution base will be 1,352.7 euros, so the maximum amount from which contributions are calculated will increase, reaching 58,166.10 euros.
What is changing for those who participate in the accumulation of pensions?
If a self-employed participates in the accumulation of second-pillar pensions, 2.4 percent should be added to the social security pension rate in 2021. or 3 percent. contribution to the pension fund.
For example, the self-employed pay contributions from 90 percent. reported income after deduction of allowable deductions. The SSD rate for this population is 12.52 percent. Adding 2.4 percent to the SSD rate. or 3 percent. the pension accumulation contribution rate, said self-employed will pay 14.92%, respectively. or 15.52 percent. state contributions to social security.
Sodra may include those who started their first self-employment this year early next year.
They will receive notifications about this through Sodra’s personal accounts at sodra.lt/inventor.
Sodra will also send certified letters to those who do not read the messages in January. Until June 30, residents may decide at any time to enter into an accumulation agreement with the chosen accumulation company or refuse to participate in the accumulation.
When will sickness benefits be paid to the self-employed?
If a self-employed person has obtained a certificate of incapacity to work this year, but no sickness benefit has been granted or paid, they will be able to receive this benefit the following year.
This is due to the fact that sickness benefit is calculated only when the resident has declared income and paid social security contributions.
Thus, if a self-employed person pays SSD contributions only once a year during the previous calendar year, they may have been denied sickness benefit or received a minimum if they became ill and received a certificate of incapacity for work.
When a resident declares income in 2020 and pays social security contributions for them, Sodra will award or recalculate and pay sickness benefit. Residents who have requested deferred contributions will receive sickness benefit when they pay the deferred contributions.
Under the current procedure, sickness benefit is available to a person who has paid social security contributions of at least 3 times the monthly minimum wage (MMA) in the last 12 months before the first day of temporary incapacity for work, or in the last 24 months from no less than 6 MMA income amounts.
What help is offered during quarantine?
During the quarantine, the self-employed are temporarily exempt from PSD payment. The goal is to reduce your costs and ease the tax burden. Even without paying 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.
Policyholders who have been negatively affected by COVID-19 and whose quarantine is restricted and listed in the STI can also defer payment of premiums using a simplified procedure. To process the payment of the contributions, they must submit a request to Sodra for the deferred payment of the debt in a simplified manner through the personal account sodra.lt/draudejui.
Freelancers who do not have an enabled electronic signature may send a digital copy of the deferred payment request by email. email [email protected].
For policyholders not included in STI’s laundering lists, premium deferral and recovery is done in the usual way.
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