Post by account_disabled on Nov 25, 2023 11:12:57 GMT
Contributions for the pensioner who, under a contract with another entity, achieves at least the amount of the minimum remuneration for work. Example Mrs. Ilona has been retired for several months. In , in January, she signed mandate contracts in the following order: contract A for the amount of , from January , , contract B for the amount of , from January , , contract C for the amount of , from January , . Each contract is concluded with a different payer. In this case, we have a convergence of social security titles. The first contract is for an amount lower than the minimum wage, so social contributions are mandatory.
The sum of contracts A and B , gives an amount above the minimum wage, therefore, from contract C, social contributions are no longer obligatory. However, health insurance premiums must be paid for all contracts. Settlement of a mandate contract with a retiree employed photo editing servies under an employment contract in The method of settling a mandate contract concluded with a retiree also employed under an employment contract will depend on whether it is the same employer or a foreign employer.
Employing a retiree under an employment contract involves the obligation to pay all social contributions, including sickness insurance contributions. If a pensioner signs a mandate contract with his or her own employer, it is settled in the same way as an employment contract - all social contributions are collected, including sickness insurance and health insurance contributions. If a pensioner signs a mandate contract with a foreign employer, on the mandate will depend on whether the employment contract is for an amount lower or higher than the minimum wage.
The sum of contracts A and B , gives an amount above the minimum wage, therefore, from contract C, social contributions are no longer obligatory. However, health insurance premiums must be paid for all contracts. Settlement of a mandate contract with a retiree employed photo editing servies under an employment contract in The method of settling a mandate contract concluded with a retiree also employed under an employment contract will depend on whether it is the same employer or a foreign employer.
Employing a retiree under an employment contract involves the obligation to pay all social contributions, including sickness insurance contributions. If a pensioner signs a mandate contract with his or her own employer, it is settled in the same way as an employment contract - all social contributions are collected, including sickness insurance and health insurance contributions. If a pensioner signs a mandate contract with a foreign employer, on the mandate will depend on whether the employment contract is for an amount lower or higher than the minimum wage.