this newsletter is edited by Stephen Conlusa Stieb and his team (CONLUSA, Avenida Marques Leal 9, São João do Estoril, 2765-495 Estoril, Portugal), which also full editorial responsibility.
NEWSLETTER N ° 21: New rules of social insurance for the self from 2011 (Part I)
at 1 January 2011 was already delayed by one year the Portuguese social security reform in force. Particularly affected them are now self-employed. If you already before the new rules (ie in 2010 and before) was self-employed, you should know the following:
In 2011, the increase in the contribution to social security than a step (escalão may account). For a set SV of 29.6% (28.3% for farmers and other special professions) can lead to an increase of up to 2 x 124.09 € / month, thus leading 248.18 € / month (see below 9 °, 10 ° and 11 ° step). In October 2011, on the basis of income tax returns (from 2009) the then current fixed from new posts These are valid until October 2012.
As of October 2012 (and in subsequent years) once a year, the contribution rate by up to a maximum of 2 x 29.6% of the then valid social standard rate (IAS), currently € 419.22 raised so far as the taxable income from 2011 permits. Determined is the basis of calculation by either 70% of the income from self-service activity (simplificado regime) or 20% of merchandise sales or determined in accordance with general accounting policies gain (contabilidade organizada) divided by 12 months. The resulting monthly amount shall be divided by the IAS-set, from which the multiplier used to classify in the appropriate level is. can
is also here that the increase (both in October) are annual only one step!
Example: Mr. A earned 40,000 euros in Years 2009 (2010 is not yet determined). He taxed his income from self-service activity in accordance with the "regime simplificado", ie to 70%. He had 28,000 euros taxed accordingly. Every month, this means a purchase of € 2333.33. This corresponds to 8 "Escalão (2333.33 divided by the IAS in the amount of 419.22 = 5.57 = 6).
Theoretically Mr A in the immediately underlying level, namely 7 ° escalão be classified (that's the rule) and pay 29.6% of 2,095,10 € / month.
But as Mr A in 2011 and then actually pay will depend on what he so far in the previous year has paid. It can namely be increased annually by only one level. Mr A has so far only the minimum rate, etc. discharged, his monthly contribution as of October 2011, initially only change slightly.
In any case, changes from January 2011 the contribution rate of 25.4% (or 23.75%) to 29.6% (or 28.3% for farmers and specific occupations), resulting in payment by 20 February will be felt!
Anders is the calculation for those who pay for the first time from October 2011 contributions, here is to expect significant increases Buy!
below the table with the classification of the monthly salary and a contribution of 29.6%:
multiplier stages Movie review
first SV 1 x 2nd IAS € 419.22 € 124.09
1.5 x 3 IAS € 628.83 € 186.13
2 x 4 IAS € 838.44 € 248.18
2.5 x 5 IAS € 1,048.05 € 310.22
3 x 6 IAS € 1,257.66 € 372.27
4 x 7 IAS € 1,676.88 € 496.36
5 x 8 IAS € 2,096.10 € 620.45
6 x IAS € 2,515.32 € 744.53
9. 8 x 10 IAS € 3,353.76 € 992.71
IAS 10 x 11 € 4192.20 € 1240.89
12 x remain IAS € 5,030.64 € 1,489.07
We Sincerely, Your
Conlusa team
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