With the provisions of article 55 of L.4509 / 2017 (A ‘201) issues of social security insurance and contributions of persons paid with receipts of services rendered are now settled.
In particular, the provisions of this law along with the Ministerial resolution stipulates the following:
Α. Subject to the social security insurance
Pursuant to par. 3 of article 55 of the law 4509/2017, the persons paid with receipts of services rendered are subject to the insurance of EFKA (former OAEE).
Β. Social Security Contributions
Persons paid with receipts of services rendered pay an insurance contribution of 13.33% for the main pension and 6.95% for healthcare (6.45% for benefits in kind and 0.45% for cash benefits).
The above insurance contributions are calculated on the net value of the receipt as it arises after the deduction of the due tax and other charges (stamp duty).
On the other hand, the provisions of article 39 of L.4387 / 2016, as in force, on the maximum monthly income also apply to the cases of paid services with invoices. Thus, where the net value of the document exceeds ten times the basic salary of an unmarried employee (currently € 6.500,00), the insurance contributions are calculated on ten times the basic salary of an unmarried employee.
If more than one invoice is issued for the same insured person within the same month, the above shall apply separately for each document issued.