With the new one **around 0080020 / house. 902 / D16.20 / 2019** are defined as follows:

"We know that with Article 5 of Law No.4578/2018 «*Reduction of insurance contributions and other provisions*"Will be replaced from the date of application of Article 35 (2) (b) 4387/2016. With the provisions of the above law, the basis for calculating the monthly insurance contribution for the ETEAP Single Benefit Branch is differentiated from 1-1-2017 for all "old" and "new insured" self-employed persons.

From 1.1.2019 also the basis for the calculation of the insurance contribution to the ETEAP Single Benefits department for all retired, paid, paid lawyers, remunerated engineers and professionals in the relevant sectors of the welfare sector for pensioners and after 1.1.1993. EBRD. In particular:

**A. Employed lawyers, remunerated engineers and health professionals in the welfare sector. EBRD (old and new insured)**

For all before and after 1.1.1993 insured, paid lawyers, remunerated engineers and health care professionals of the relevant sectors of the welfare sector, EBRD, the amount of the monthly insurance contribution is set at 1 January 2019 at a rate of 4%, calculated on the amount corresponding to the minimum basic salary of an employee, as appropriate.

Especially for paid lawyers, the share of 4% is divided into 2% for the insured and 2% for the client.

The insured person with his application to ETEAP can choose to calculate the percentage of 4% on a higher calculation basis and to determine the period of application.

**B. For the self-employed**

1. The percentage of the monthly insurance contribution is set at 1/1/2017 at 4%. This percentage applies to old and new insured persons. The calculation basis is the minimum basic salary of an employee, as applicable.

2. According to Article 39A of Law No. 4387/2016, which has been added to Article 2 of the Act 4578/2018, with effect from 1.1.2017, in particular for self-employed persons, old and new insured persons who are or would be subject to the insurance of the former under the general or special or legal provisions. EBRD, the aforementioned percentage of 4% in the first five years after being insured, is calculated at 70% of the basic minimum wage of the unpaid employee.

3. In addition to Article 6 of Law No. 4578/2018, the transitional arrangement in Article 98 of the Act no longer applies. 4387/2016.

**C. Cases of parallel insurance**

In the case of a parallel insurance, this must be taken into account for each activity separately if the deduction is applied to the income (salary) or the minimum basic salary based on the applicable provisions. Based on the above, the following cases of parallel insurance may arise:

1) In the case of paid work, which is held on the basis of income for all his / her activities, the amount of the contribution is, as it were, deducted from the income (reward) of each paid job.

For example, in the case of a hotel employee, a new insured person, who also works as an employee in a trading company, the deduction is applied to the reimbursement of each activity (remunerated job). If the contribution amount for the ETEAP Single Earnings Sector calculated on the income is higher than the amount of the monthly contribution calculated on the minimum basic salary of an employee, there is no additional levy on top of that calculated on the income.

2) When activities are booked on the basis of income (salaries) and at the same time there are activities for which the minimum basic salary is reserved, only the income (reward) of the activities of the first category of paid work is. This is because this income covers the planned contribution amount for the activities of the second category. For example an engineer who works as an employee in the state with a salary, for example EUR 1,000 per month (as manager) and maintains a technical office at the same time based on the applicable provisions; he only pays a contribution on his income from his paid job to the state, ie he pays an amount of EUR 40 x 4%).

More specifically, cases where the income from activities whose income is retained are generally lower than the minimum basic salary (part-time). In such cases, income is deducted from these activities and the remaining amount until the completion of the contribution due to the expected minimum basic salary is covered by the remaining activities.

3) When the deduction is applied on the basis of the minimum basic salary for all underlying activities, this amount is deducted once.

For example, in the case of a paid lawyer who holds his own position, the expected contribution of the paid job is paid at the minimum basic salary, with a distribution between the principal and the lawyer,

Also, in the case of an engineer, who has his own office and is a public works contractor, he pays a levy on the expected minimum basic salary.

**D. **For insured persons who are paid on a service card and who prove that their income comes from their employment to one or both persons (Article 9 (9) of Law No. 4387/2016) the following contributions will be paid from 1-1-2019: for engineers and health care, 4%, calculated on the basis of the amount corresponding to the minimum basic salary of an employee, as applicable.

**E. **The insured can be submitted to ETEAP at his request at any time. He can choose to calculate the percentage of 4% on a calculation basis higher than the percentage that results from the applicable basic salary and to determine the period of its application.

**ST.** The insured contributions from self-employed and self-employed for the period from 1/1/2017 to 31/12/2018, which have not been recovered by ETEEP due to technical problems, are calculated in accordance with the provisions of Article 35 of Act No.4387/2016, replaced by the provisions of Article 5 of Law No.4578/2018 without interest, surcharges and surcharges, are activated and repurchased in 36 equal monthly installments, starting in January 2019.