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I receive income from activities sports or performers

If you are receiving income from activities of sportsmen or performers, depending on the circumstances of the activity you are compulsorily insured under state social insurance.

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The insurer (employer) must submit the 13-SD notification indicating the amount of the remuneration (if the person is not related to the employer by employment relationships - 50 per cent of the remuneration amount) and estimated state social insurance contributions. The notification is submitted online.

  Important!  It is important to indicate the type of person who receives the reward for the activity of sportsmen or performers in the notification, i.e. whether he IS your employee or NOT (related to the insurer or not). State social insurance contribution rates depend on this. This part is completed in fields A5 and A6 of the form 13-SD.

It has four different codes:

  1. 03 – a sportsman, related to an insurer by employment relationships.
  2. 04 – a sportsman, not related to an insurer by employment relationships.
  3. 05 – a performer, related to an insurer by employment relationships.
  4. 06 – a performer, not related to an insurer by employment relationships.
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Depending on whether a person who receives income from the activity of sports or performers is your employee, he is subject to different tax rates, tax base, and ceiling of contributions.


    If the person IS EMPLOYED (whether under the employment contract or as a civil servant) BY THE SAME EMPLOYER from who he receives income from the activities of sports or performers, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • unemployment;
  • social insurance of occupational accidents and occupational diseases;
  • health insurance.

In the case where the insurer belongs to the group I of insurers, the following rates are applied:

  • 13,97 percent (from the employee - 12,52 percent, from the insurer - 1,45 percent), if person participates in the supplementary accumulation of pensions, the rate is increasing by 1,8 or 3 percent.

 

  In 2019, social insurance contributions are paid from an amount, not greater than 120 AW (136344 euros). The “ceiling” does not apply to health insurance contributions.


    If a person IS NOT EMPLOYED BY THE SAME EMPLOYER from who he receives income from activities of performers and sportsmen, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • health insurance.

State social insurance contribution rates applied to persons of this type is:

  • 12,52 percent.
  • 14,32 percent, if a pension is accumulated voluntarily (1,8 percent).
  • 15,52 percent, if a pension is accumulated voluntarily (3 percent).

  Contributions are calculated on the 50 per ent of the amount of income received but contributions cannot exceed 43 average salaries per year (48 856,60 Eur).

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Depending on whether a person who receives income from the activity of sports or performers is your employee, he is subject to different tax rates, tax base, and ceiling of contributions.


    If the person IS EMPLOYED (whether under the employment contract or as a civil servant) BY THE SAME EMPLOYER from who he receives income from the activities of sports or performers, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • unemployment;
  • social insurance of occupational accidents and occupational diseases;
  • health insurance.

In the case where the insurer belongs to the group I of insurers, the following rates are applied:

  • 20,95 percent (from the employee - 19,50 percent, from the insurer - 1,45 percent), if person participates in the supplementary accumulation of pensions, the rate is increasing by 2,1 or 3 percent.

 

  In 2020, social insurance contributions are paid from an amount, not greater than 84 AW (104 277,60 Eur). The “ceiling” does not apply to health insurance contributions.


    If a person IS NOT EMPLOYED BY THE SAME EMPLOYER from who he receives income from activities of performers and sportsmen, he is compulsorily insured under:

  • pension;
  • sickness;
  • maternity;
  • health insurance.

State social insurance contribution rates applied to persons of this type is:

  • 19,50 percent.
  • 14,62 percent, if a pension is accumulated voluntarily (2,1 percent).
  • 15,52 percent, if a pension is accumulated voluntarily (3 percent).

  Contributions are calculated on the 50 per ent of the amount of income received but contributions cannot exceed 43 average salaries per year (53 380,20 Eur).

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  Contributions for persons who receive income from the activity of sports or performers are paid on the same day as they are charged.

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You must pay contributions to one of the "Sodra" bank accounts.

  The payment details must include a contribution code. It will vary depending on the type of a performer or sportsman.

 

  Contribution codes for persons who are paid for the activity of SPORTS or PERFORMERS (and he IS your employee "related to the insurer by employment relationships"):

  • When you pay contributions – 301.
  • When you pay late fees – 302.
  • when you pay fines for unlawfully reduced contributions – 303. 

 

  Contribution codes for persons who are paid for the activity of SPORTS or PERFORMERS (and he IS NOT your employee " not related to the insurer by employment relationships"):

  • When you pay contributions – 304.
  • When you pay late fees – 305.
  • When you pay fines for unlawfully reduced contributions – 306. 
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Contribution exemptions to persons who receive income from activities of performers or sportsmen are applied when they are not employed under employment contracts. They are entitled to the ceiling on which contributions can be calculated; contributions are calculated on the amount of income not exceeding:

  • In 2019 - 48 856,60 Euro (43 VDU).
  • In 2020 - 53 380,20 Euro (43 VDU).
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Self-employed persons who pay for social security contributions for themselves, on the payment of social security contributions up to a default payment of up to EUR 1 500, may apply to the “Sodra” section with the request to defer the payment of social security arrears. 
“Sodra” department shall, at the latest within 10 working days of receipt of the request, take a decision to defer or postpone the payment of the social security contributions. In this way, the payment of social security contributions may be delayed once per calendar year, subject to the following conditions: 

  • When social security contributions indebtedness is less than or equal to EUR 600, the social security contribution arrears are deferred to up to 4 months; 
  • In the case of social security contributions exceeding EUR 600 but less than or equal to EUR 900, up to a maximum of 6 months; 
  • In the case of social security contributions exceeding EUR 900 but less than or equal to EUR 1 200, up to a maximum of 8 months; 
  • When social security contributions indebtedness exceeds EUR 1 200, but is equal to or less than EUR 1 500, up to one year. 

The arrears of social security contributions start with repayment of the decision to defer payment of the social security arrears in accordance with the terms and conditions set out therein. The compartments shall inform the policyholder in writing of the decision taken within 5 working days of the decision. 
 
Persons may apply to the ‘Sodra’ department on deferral of contributions as soon as possible after the date on which the annual return declaration has to be submitted, i.e. after 1 May.

 

Important! Self-employed persons may not pay compulsory health insurance (CHI) contributions during an emergency and quarantine period and defer their payment for 2 years.

These persons who have not paid CHI contributions during an emergency declared by the Government and during quarantine will be required to pay these contributions for the said period within 2 years from the day of the emergency and quarantine cancellation.

If self-employed persons fail to pay CHI contributions within the set time limit when they have been provided with personal health care services within the set time limit, they will be required to compensate for the damage caused to the budget of the CHI Fund.

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Update date: 2020-04-16
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