Freelance - Insurance, Retired?

Freelance - Insurance, Retired?

 

Question:

Hello,

Can persons register as freelancers? If so, what kind of insurance should they pay? How is the issue with retirees? What insurance do they have to pay? In order to recognize a 40% expense, how is activity proven to be creative?

Thanks!

  

 

Answer:

Hello,

Yes, persons who work under an employment contract can carry out activities within the so-called "freelance" professions.
Being a freelancer means that you are doing it at your own expense and at your own risk - or in other words, being a self-insured person. As such, you should be making advance monthly contributions on the minimum social security income. You should bear in mind that the total basis for calculating social security contributions (insurance income from employment contracts and all other insurance income (management contract, civil contracts, income from the exercise of the profession, etc.) may not exceed the maximum allowable monthly If you are a pensioner you have a choice of two options:
1. To be insured on a general basis (Social Security + Health Insurance) and to use insurance income to increase your pension
2. Only make health insurance

In order to recognize expenses in the amount of 40% of the realized revenues, you must meet the requirements of Article 29, Paragraph 1. item 2
- letter (b). "royalties including royalties, including revenues from the sale of inventions, works of science, culture and art by their authors, and performance fees for performers".
- letter (c). "income for practicing crafts that is not subject to patent tax under the Local Taxes and Fees Act."

We hope we have been helpful.

Greetings!