New contributions system, with excellent potential disconnection of the calculation of the declared taxable income, compiled by the Ministry of Labor for 1,4 million persons.
Under the microscope you have entered all the data from the three-year implementation of the scheme introduced by Katrougalos law, according to which, professionals, self-employed and farmers pay contributions from 2017 based on income declared to the tax office, initially the pre-previous year and then the previous.
Circles Ministry of Labor refer to a current system seems to open double "hole" in revenue, both the tax and the insurance, as it provides "incentives" for fraud and contribution evasion.
The aim is to institutionalize a fairer framework, probably with budget neutral way, which will favor the concealment of income.
In each case, new interventions Insurance should be expected after the publication of the long-awaited decision of the Plenary Council of State on the constitutionality of the law Katrougalos.
Recall that in the Procrustean bed of the Supreme Court found, including, the unification of all Funds, the height, calculation and contributions of freelancers.
Not considered coincidence that revenue EFKA of self diminishes over the last three years.
The 2017, first of the new system implementation year, They received a total 1,744 billion. by persons.
The 2018 receipts fell to 1,5 billion., while this year the course 8minou 'shows' final collections near 1,3 billion. euro.
The reduction of contributions for basic pension from 20% in the 13,3% does not seem to perform as expected, according to other officials of the Labor Ministry, as was the assessment that will increase the collectability and will reach 80%-85%, while it remains as it was in previous years near 60%.
It is characteristic that in the 8mino 2019 They received a total 6,57 billion. euro by about contributions 4 million insured.
By self, who represent 35% the country's insured, come from 901 million., namely 13% of revenue from contributions…
Last year, the corresponding 8mino levied 978 million. euro.
The method of calculating and the new "ceiling"
Processed and intensive study phase are different scenarios, with dominant logic independence of contributions from the declared income.
On the table are found:
- Decoupling of insurance contributions for self-employed from the tax base. The aim is that contributions be calculated and collected independently of the declared taxable income.
- Decrease first the maximum ceiling currently in force for insurable income and establish a lower ceiling. In this way they will "plafonaroun" lower contributions (Today the annual maximum insurable income is at 78.000 euro, as estimated at ten times the minimum wage).
- Remove the arrangement by which the contributions of the previous year included the eisforodotithen income next year. studied, namely, the deduction of insurance contributions from income, to then calculated contributions next year.
contributions are currently estimated at 100% net taxable income, plus contributions payable prior year.
Circles Labor Ministry attach to existing eisforodotisis system of self-employed share of responsibility for the financial results of EFKA, passed and officially, as it seems, sign in deficit.
The same sources, sure, They argue that the budgets of EFKA was never actually in surplus and speak of "virtual surplus'.
Particular attention given by the Ministry of Labor officials on legislation that has been incorporated into development and polynomoschedio obliges EFKA a retrospective compilation of balance sheets for the years 2017, 2018 and 2019 until 30 June 2021.
By June 2021, indeed, the EFKA required to prepare their outstanding balances and all acceded to it operators for the years prior to 2017.
Recall that the liquidation of 2018 resulted in a credit balance totaling 215 million. euro, which must be repaid at once or with a clearing 264.600 self-insured.
As experts observe, the results are not dramatic for EFKA, However, intervention is required, as well as the embedded function and the "empty" system, the more it seems that ... juggling increase in income statements.
Interventions to contributions of self-employed is, of course, different section of the plan for gradual reductions of contributions to salaried employment, due to begin in July 2020.