Non-permanent social security contributions
Non-permanent social security contributions
Question:
Hello,
My question is about paying freelance insurance. and in particular in the months I have no income, do I have to pay the insurance again?!?
The situation is this: I am a psychologist, I work on a permanent employment contract, I prepare my documents for registration as an expert in court, but I am disturbed by the ambiguity of these insurances! For example, in order to pay me - the preparation of the expertise, the relevant institution - requires an invoice - that means I have to be a self-insured person. Until here - well, I also learned about the documentation and registration!
Hypothetically - I sign up for an expert and register as a self-insured person in October let's say BUT the month in question and possibly November I have no appointed expertise - I have no income, then December - I have expertise - I have income ... What does the law say, how should I and what is being done in these cases! Once you sign up and pay - you have, you have no income!?! Or you sign up and pay only the revenue you have!
I would appreciate a competent advice from you!
Thanks!
Answer:
Hello,
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 installments on at least the current minimum insurance 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 liberal profession, etc., may not exceed the maximum allowable monthly insurance income adopted for the current year).
To declare starting a freelance activity (after registering with the Bulstat register), a declaration form 5 for starting an activity and providing a Self-Insured Person (SAL) shall be submitted to the NRA at the place of residence. For the period of time when you have submitted your activity statement as a SAL, you are obliged to file a declaration form 1 for the monthly insurance and to pay the declared advance social security contributions. In addition, you are required to make advance tax contributions based on the earned income from your freelance profession. If you do not expect to pursue this activity for a specified period, you resubmit a form 5 declaration stating the date from which you interrupt the activity. For example, if you restart an activity after a month, you resubmit a form 5 statement describing a date for resumption of activity. It is not advisable to make several stops and resume operations within one month (not that it is not possible).
Remember that for the time with the registered activity a declaration form 1 and a declaration under art. 55 of the Personal Income Act to pay advance insurance and income tax.
At the end of the year an annual tax return under Art. 50 of the Personal Income Tax Act and the annual insurance income is formed. Declaring form 6 on the basis of the annual declaration. If necessary, additional payments will be charged depending on the final result of the Annual Tax Return.
We hope we have been helpful.
Greetings!
