Until the 31st of January the self employed persons may change the type of their social insurance. The self insured persons are obliged to pay social insurance in the “Pension” fund of the State community insurance, and may choose to pay insurance contribution in the “Sickness and maternity” fund. They may choose to pay their social insurance contributions at a higher rate and to benefit from all social insurance risks (excluding occupational accident and disease and unemployment). Another option is to make social insurance contributions at a lower rate for disability due to sickness, old age and death. In this case, however, the NRA points out, that the self insured persons will not have to right to compensation in specific situations (such as maternity compensations).
The type of social insurance for self employed persons may be changed for each calendar year provided that a standard declaration has been filed. The deadline for applications is 31st January each year.
Within 7 days of the commencement or resumption of work activities the self employed person has to determine the type of social insurance by submitting a standard declaration in the competent territorial directorate of the NRA. Upon cessation and resumption of work activities during a calendar year the type of social insurance may not be changed.
The declarations are submitted in the NRA offices in person, by proxy or by regular mail with a return receipt.
More information and advice on completing tax returns and insurance can be found on the NRA information telephone line +359 700 18 700.