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As already announced, the government has adopted a resolution that starting in 2021. The monthly minimum wage (MMA) will increase from the current € 607 to € 642 before taxes at the beginning of 2007.
Linked to this amount are compulsory medical insurance (PSD) and pension insurance contributions that the self-employed must pay, as well as employers that pay wages below the minimum.
PSD’s fixed contribution rate is 6.98 percent. MMA. As this increase increases, the final amount of contributions payable will also increase.
According to the Ministry of Social Security and Labor, this will lead to higher payments for the self-employed and self-insured with PSD (eg unregistered unemployed, uninsured housewives).
Currently, the minimum contribution for this type of residents is 42.37 euros per month. It will increase by € 2.44 to € 44.81.
An increase in MMA would also change the social security contributions of commercial certificates. Self-employed persons with a business license are covered by pension social security and their social security contributions are calculated from the MMA.
Depending on whether they accumulate independently in the second pillar of pensions, those who work with commercial certificates pay 8.72 percent, 10.82 percent. or 11.72 percent. of MMA. Thus, they must pay an additional contribution of € 3.05, € 3.79 or € 4.10 per month (if a commercial license is acquired for that period). That would be € 55.98, € 69.46, or € 75.42, respectively.
According to the Ministry, the monthly social security contributions of farmers and their partners whose income is not subject to personal income tax during the tax period and who do not report income from individual agricultural activities are calculated and paid from the MMA. These people are covered by pensions, sickness and social maternity insurance.
The contribution rate to be paid by this population also depends on the additional accumulation in the second pillar of pensions and amounts to 12.5%, 14.6%. or 15.52 percent. As a result, with an increase in MMA, they will pay € 4.37, € 5.11 or € 5.43 more than they are now, € 80.25, € 93.73 or € 99.63 per month respectively.
According to the Ministry of Social Security and Labor, the lower limit of mandatory contributions to health insurance would change every year for all self-employed workers, both those who declare income and those who pay with the minimum wage.
Annual contributions will not be less than 6.98%. from 12 MMA. Farmers and their partners whose farms do not exceed 2 VDE have health insurance of at least 2.33% per year. from 12 MMA. Thus, your minimum payment will be € 9.79 per year.
By increasing the monthly minimum wage from 607 euros to 642 euros, the State will allocate more funds for social security contributions for people insured with state funds.
The Ministry recognizes that increasing the MMA would also change the floor of Sodra’s contributions, when the person’s calculated salary is lower than the MMA, but the social guarantees of those who receive the minimum wage are guaranteed.
In this case, the employer calculates the contributions to the state social security for the employees from the salary paid and additionally pays the difference from the own funds to the minimum social guarantees (except in the cases established by law).
For example, if a waiter is hired for a couple of hours of work on weekends and is paid € 100 per month, the employer has to pay additional contributions to the difference between that amount and the MMA. Now it would be 607 – 100 = 507. If the MMA is increased, the contributions of the same employee must be paid from the amount of 542 euros.
On the other hand, according to the Ministry, increasing the monthly minimum wage from 607 to 642 euros would increase the fixed part of the unemployment benefit that depends directly on the MMA by 8.14 euros from 141 to 149.39 euros.
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