Increases up to 38% in professional contributions - Harast 26.95% in proof of costs

New charges are reserved in 2018 for approximately 1.5 million freelancers, self-employed and farmers, and this year's casualty is burdened with casual employment with proof of expense.

From this year, contributions will be calculated on gross revenue, without deducting paid contributions, which means charges starting at 8%. In addition, with the abolition of discounts for a self-employed segment, increases will reach up to 38%.

Especially for 2018, the Ministry of Labor has put 85% of its income in the calculation of contributions so as not to spur the burden on freelancers, farmers and the self-employed. This figure from 2019 will now be 100% of the income.

Thus, for this year, the contributions will be taken into account:

• For primary insurance 20%
• For health 6.95%
• For assistance 3.5%
• One-off, where 4%
• 85% of taxable income.

In the meantime, from this year onwards, the casual job is also burdened by casual employment. Now those who provide work and are paid with proof of expense pay a contribution under Article 39 that is equivalent to that paid by freelancers to income from the liberal profession for which service vouchers, invoices or proof of professional expenses are issued.

The 20% levy is for the EMPHA and 6.95% is the contribution to EOPYY for health care.

As of today, net wages - after deduction of the 20% tax deduction - of employees paid with proof of professional expenses will be deducted at 26.95%.