Paid with acquisition title – New clarifications from EFKA (Single Social Insurance Agency)

Clarifying instructions on the liability or not of payment of the insurance of people paid with acquisition title contributions of the acquired title before 1-2-2019 was provided by the Single Social Insurance Agency (EFKA).

With the General Document. D.ASF. (Insurance directory) 364/1405879 / 22-11-2019 the D.ASF. document / 362/1401448 / 22-11-2019 is being revoked and therefore the following are applied:

A. Insurance that has split up to 31-1-2019 according to the previous regime (Presidential Decree 258/2005) is strong.

B. After 1-2-2019, date of implementation of the new provisions, insurance may fall into the new legislative framework.

C. If, on the registration / re-registration of the EFKA, there is entrepreneurial activity paid with acquisition title prior to 1-2-2019, the proportionate contributions will not be claimed.

TAX Department

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