Alignment of social security contributions

Alignment of social security contributions
 

Question:

Hello, a sole-owned construction company has income from the sale of agricultural produce but is not registered as a farmer. Should income from agricultural production be made to make annual equalization of insurance? Thanks for the help.

Answer:

Hello,

The short answer is YES. Pursuant to Article 6, paragraph 9 of the Social Assistance Code and Art. 40, para 1, item 2 of the Health Insurance Act, the registered agricultural producers do not determine the final amount of the insurance income for this activity. The social security contributions for these persons can be paid out from support funds for farmers under an order determined by the Council of Ministers. However, as a sole proprietorship is not registered as such, income from the sale of agricultural produce determines the social security income under the general rules.