All about the contributions of the new Auxiliary – Circular

Of Dimitris Katsaganis

The “status” of the contributions in favor of the new Auxiliary-Capital Insurance Fund (TEKA) for each category of employees subject to it, but also of their payment is clarified by a circular.

The reason for the employees of the private sector (joint ventures, construction companies) and the public sector (with contracts of Private Law of Indefinite and Fixed Time), the lawyers with paid mandate and the salaried engineers.

As mentioned in the circular, T.E.K.A. is responsible for managing the operation of the new auxiliary insurance, while at the same time a capital operating system of financial operation is introduced and applied in the auxiliary insurance. 1987 onwards, and stay in the existing system for the other insured.

Persons subject to TEKA insurance

More specifically, in the insurance of T.E.K.A. All persons who undertake for the first time from 01.01.2022 and henceforth insurable work – employment or acquire insurable status, for which there is until the above date an obligation to belong to the subsidiary insurance branch of e – Ε.Φ.Κ.Α.

For these persons, the affiliation to the insurance of the fund takes place instead of the affiliation to the Auxiliary insurance branch of e – Ε.Φ.Κ.Α.

Optional inclusion in TEKA insurance (from 1.1.2023)

In the insurance of T.E.K.A. optionally, upon their application, those already insured in the subsidiary insurance branch of e – Ε.Φ.Κ.Α. (compulsory or optional) who have been born from 01.01.1987 onwards. These persons can exercise the right of optional inclusion in the insurance of the fund by submitting a relevant application during the period from 01.01.2023 to 31.12.2023.

From their affiliation to the insurance of T.E.K.A., they automatically cease to belong to the branch of auxiliary insurance of e – Ε.Φ.Κ.Α.

In the insurance of T.E.K.A. The self-employed health professionals, the practitioners of the profession subject to the insurance of the O.G.A. the time of submission of the application for inclusion in T.E.K.A. have not completed the 35th year of their age.

The above persons can exercise the relevant right from 01.01.2023 at any time until the completion of the aforementioned age limit.

From 01.01.2021 in the subsidiary insurance branch of e – Ε.Φ.Κ.Α. The self-employed health professionals, the persons who practice a profession under the insurance of the OGA, as well as the persons who, according to a special or general provision of law, are exempted from the compulsory inclusion in the insurance of other bodies auxiliary insurance.

From 01.01.2022 these persons are optionally subject, upon their application, to the auxiliary insurance branch of e – Ε.Φ.Κ.Α., if they have completed the thirty-fifth (35th) year of their age at the time of submission of the application affiliation.

Illustration of the new auxiliary in the register of e-EFKA

During the Inventory process in the register of e – Ε.Φ.Κ.Α. the employed or self-employed insured, depending on the branch of auxiliary insurance to which he is compulsorily or optionally, is reflected separately in the register of e – Ε.Φ.Κ.Α. marked Old or New Auxiliary.

With the electronic issuance of the inventory certificate, the insured and the employer in case of paid employment, are informed about the characterization of the insured in the register of e – Ε.Φ.Κ.Α.

Insurance contributions of the auxiliary insurance sector – TEKA

As mentioned above in the new Auxiliary Capital Insurance Fund (T.E.K.A.), the young people who enter the labor market for the first time from January 1, 2022, as employees with an obligation to join, are compulsorily insured for the auxiliary insurance sector. then, in the auxiliary insurance of the Auxiliary Insurance Branch of the Electronic National Social Security Institution (e-E.F.K.A.).

The amount of contributions for the new auxiliary insurance system remains the same as the existing system. Therefore, the insured pay the same contributions for their auxiliary insurance, whether they belong to the auxiliary insurance branch of e -Ε.Φ.Κ.Α., or to Τ.Ε.Κ.Α.

The amount of the required contributions of the auxiliary sector currently amounts to 6.5% of the insurable salaries of the employees (3.25% for the employer and 3.25% for the employee) while, from 01.06.2022 the percentage is reduced to 6% (3 % for the employer and 3% for the employee).

The above percentages concern the majority of private sector employees.

However, there are categories of employees with differentiated contribution rates (eg employees in heavy and unhealthy occupations, builders, etc.)

Insurable earnings are the earnings for which there is an obligation to pay insurance contributions.

Specifically, the basis for calculating the insurance contributions of the auxiliary insurance branch of T.E.K.A. .

For employees with a private law employment relationship (fixed or indefinite) in the State, from 01.07.2018, as a basis for calculating the insurance contributions of the auxiliary insurance branch of T.E.K.A., the regularly paid salaries are defined, such as these are determined on a case-by-case basis for the permanent civil servants who have been covered by the insurance after 01.01.1993

The maximum insurable salary (ceiling) on ​​which the insurance contribution is calculated is set at the amount of € 6,500.00 per month (s.s. is now disconnected from the basic salary of an employee).

Submission of Detailed Periodic Statements TEKA

The submission of the APD Τ.Ε.Κ.Α. governed by the same provisions, which apply to the submission of the APD. e – Ε.Φ.Κ.Α.

Therefore, the APD. Τ.Ε.Κ.Α. is submitted by the employers exclusively via internet from the 1st to the last day of the next (or subsequent for Public IDAX – IDOX) month of employment, immediately after the submission of A. Π.Δ. e – Ε.Φ.Κ.Α. Joint Undertakings or Construction Works. After the expiration of the set deadline, its submission is made by magnetic or digital means to the competent Local Service e – Ε.Φ.Κ.Α., to which the seat of the employer belongs.

For the current year, the deadlines for submitting APD. have been notified.

In cases of non-timely or late submission of the APD. Τ.Ε.Κ.Α. the penalties provided for are imposed.

The insurance contributions are collected on behalf of T.E.K.A. by e – Ε.Φ.Κ.Α. and then returned within two months of their collection and as a priority to T.E.K.A.

The payment of current insurance contributions in favor of T.E.K.A. for the employees (subject to the insurance of T.E.K.A.) is carried out by all the employers of joint enterprises and construction works, exclusively, with the use of a special ID of Payment of Current Contributions (Τ.Π.Τ.Ε. Τ.Ε. .Κ.Α.), Which is independent of the one they use (Τ.Π.Τ.Ε. e – Ε.Φ.Κ.Α.) for the payment of current contributions for the insurance of their employees to all the other branches or sectors (Main Pension, Sickness, Welfare, etc.).

For all existing employers, ICTs were created from home. Τ.Ε.Κ.Α., for which they can be informed through the website of e – Ε.Φ.Κ.Α. on the APD submission screen Τ.Ε.Κ.Α.

For new employers, Τ.Π.Τ.Ε. Τ.Ε.Κ.Α. is created by an automated process together with the ICT. e – Ε.Φ.Κ.Α. and is indicated on their inventory certificate.

The attention of the employers is drawn during the use of the two IDs for payment of current contributions (ICT), so that the respective current insurance contributions are properly distributed through them.

The insurance contributions (employee and employer) in favor of T.E.K.A. paid by the employer until the last working day of the following month of employment. If they are not paid on time, they will be charged additional fees, from the next day on which the legal deadline for their payment expired.

Proof of insurance awareness e-EFKA

The insurance contributions in favor of T.E.K.A., as well as the other contributors from e – Ε.Φ.Κ.Α. contributions, are taken into account for the issuance of a Certificate of Insurance Awareness (AAE) by the e – Ε.Φ.Κ.Α.

See in the column on the right the accompanying file with the Circular