The maximum amount of contributions that can be paid in EFKA on primary insurance and the health of casually insured, paid Direction of services provided (ownership). In cases where more documents are issued, the maximum monthly contribution limit cannot exceed EUR 620.60.

The increase in contributions for the self-employed to about 9.6%, based on current legislation, does not change either the amount of contributions or the payment procedure for temporary workers with titles to the right of ownership. However, it changes the maximum amount of monthly and annual contributions, as well as the method of calculating insurance days, on the basis of which the pension of the insured person will be calculated in the future.

The EFKA circular clarifies that following the ministerial decision with the new increased self-employed contributions, the following changes in the cases of issuance – remuneration with a certificate of ownership:

• The amounts of premiums withheld for title, which are calculated at the net value of the document after deducting applicable tax and any other charges. These amounts are paid in full by the insured person, but must be charged to the e-EFKA by the person responsible for displaying the transactions, i.e. the employer, who also issues the certificate of ownership.

What will change after the increase in contributions for the self-employed.

• Method of calculation of insurance days for each document. In particular, insurance days are calculated with contributions from the main pension fund X 25 / 169.95, which corresponds to the amount of contributions of the 1st insurance category of self-employed persons to the main pension sector. In fact, the circular states that if a number with a decimal part is obtained when calculating insurance days, it is rounded up to the next whole number.

Thus, from January 1, 2023, in the case of drawing up a document for the basic pension, the insured person will have to pay contributions in the amount of 13.33% of the amount received, while the maximum amount of the withheld contribution for one document does not exceed the amount of the first insurance category, that is 169.95 euros, against the amount of 155 euros valid until 2022.

Accordingly, for healthcare, the premium rate remains at 6.95% (6.45% for in-kind benefits and 0.50% for cash benefits). And in this case, the law states that the withheld contribution cannot exceed the amount of the first insurance category of the self-employed, per one property right. Thus, from January 1, this amount cannot exceed 60.30 euros from 55 euros, which were until now.

In the case of more than one document from the same employer, from 01.01.2023, in addition to the above, according to the circular, the maximum amount of the monthly contribution is changed, which cannot exceed the monthly contribution of the basic pension of the 6th insurance category, i.e. 548.23 euros (instead of the amount of 500 euros until December 31, 2022), as well as the monthly health insurance premium (in cash and in kind) of the same insurance category (6th), i.e. 72.37 euros (instead of the amount of 66 Euro).

Thus, the maximum monthly limit for insurance premiums has been set at 620.60 euros (instead of the previous amount of 566 euros).