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 carries the full editorial responsibility.
NEWSLETTER N ° 22: New rules of social insurance for the self from 2011 (Part II)
We reported about the new social security contributions for self-employed persons. In this context, we want to find out about other consequences arising from the new rules:
can for the client, the cost increase not only of a possible rearrangement of the more highly becoming social security contributions, but also because in some circumstances a special contribution equal to 5% from 2012 due to be. Reached the volume of services of a self with a client at least 80% of its total sales (of self), no to the customer a special contribution of 5% to it covered by the invoice.
By 15 February 2012 therefore, all the self-relevant social security to make the following declaration for 2011:
the total sales revenue, the value of all services to individuals and the disaggregated value of all services to businesses and traders.
The rules also provide for exemptions from the obligation to contribute, as far as meeting the self-employed persons the following conditions:
the first year of self-employed;
so far explored by the person also has a paid job with another company, which is social insurance, all necessary risks cover and the basis here Annual income of at least 12 x IAS (currently 419, € 22) is;
retired people (with reference to a Portuguese or foreign pension) can be exempted from contributions, as far as a professional activity consistent with the pension. Whenever
not the above situations, the local social insurance office may be known (eg in the case of a foreign pension), a request must be made for exemption with the appropriate evidence.
self-employed whose annual income is below 12 x IAS (419, 22 euros) can apply for exemption from social security contributions.
friendly Greetings!
your
Conlusa team
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