Freelance and employment contract - insurance

Freelance and employment contract - insurance

 

Question:
Hello!

I am a self-employed person, working as a freelancer. Until recently, I submitted D1 every month and D55 every 3 months, I was insured only for the mandatory health and pension. But at the same time I am already working on an employment contract, where I am insured at the maximum insurance threshold.

My question is how the filling in of D1 changes, because I read that the working days from item 16.1 are already written in the field 16.4 "days without insurance contributions, considered for insurance length of service". And when I enter them there, in the next steps, the old fields are not active and as far as I understand about item 17 and item 27 I have to enter 0.00? Now I also have to fill in items 31 and 31A and 34, but I don't understand whether I have to write the income "salary (and whether gross or net) + side income" and respectively the tax only on the salary?

Thanks in advance!

 

Answer:

Hello,

Declaration D1 is submitted to declare the insurance income on which you owe insurance contributions. Once you are insured on the employment contract at the maximum insurance threshold, you do not owe insurance for income above this threshold and therefore you are not obliged to file a D1 declaration. In the submission so far D1 you have entered the days with insurance (which also form your length of service), but these days are already declared with the submitted declaration D1 by your employer under an employment contract. You continue to file D55 for the due tax and at the end of the year you file your GTD under Art. 50 of the Personal Income Tax Act.

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Greetings!