Definition:

a.    What is the definition of self-employment in respect of the social protection system in your country?

The registered self-employed persons are compulsorily insured in the public social insurance system having the obligation to pay the individual contribution of obligatory state social insurance in annual fixed amount (annual fixed tax) which is approved annually by the law of the state social insurance budget.

b.    How are self-employed distinguished from employees in the social protection system?

The self-employed persons pay the individual contribution of obligatory state social insurance in annual fixed amount (annual fixed tax) that insure the person for old age pension and a death benefit provided for in the legislation. The employee pays 6% (the individual compulsory state social insurance contribution) of the monthly salary and the other rewards (the employer public sector pays 23% or 18 % for private sector) that insure the persons for all types of state social insurance benefits.

c.    What is the main legislation which defines the distinction between the self-employed and employees for purposes of social protection coverage?

The law on the public social insurance system provides for the categories of payers and insured persons, the rates of the compulsory state social insurance contributions, their calculation base and the terms of transfer to the state social insurance budget, as well as the types of social benefits insured. The individual contribution of obligatory state social insurance in annual fixed amount (annual fixed tax) is approved annually by the law of the state social insurance budget.

d.    Are different types of self-employed distinguished in the social protection legislation?

The notaries, judicial executors, lawyers, authorized administrators who have registered one of the forms of organization of the activity of administrator under the conditions of the law, persons who carry out independent activities in the field of retail trade, holders of the entrepreneur patent (or registered self-employed business people).

e.    Are any specific “new” forms of self-employment (such as working on a sub-contracting basis for a single employer or group of employers or working independently on a part-time or casual basis) that differ from more “traditional” forms recognized in the social protection legislation?

None.

Coverage:

a.    Are the self-employed covered by the general scheme which also covers employees or by a different specific scheme? If no there is no scheme for the self-employed, please state “no scheme for the self-employed”.

No scheme for the self-employed

b.    Is the system/scheme for self-employed universal/residence based or insurance based? Is the scheme compulsory or voluntary?

The system / scheme for self-employed is insurance based and it is compulsory.

c.    If the scheme is insurance based, are there any conditions which the self-employed have to comply with (eg earnings above a minimum level, specified n° of hours per week)

The insurance scheme does not provide conditions.

d.    Is the way that contributions are calculated and the rate applied the same or different from those of employees? If different, please give brief details.

The self-employed pay the individual contribution of obligatory state social insurance in annual fixed amount (annual fixed tax) which is approved annually by the law of the state social insurance budget. The employees pay 6% (the individual compulsory state social insurance contribution) of the monthly salary and the other rewards.

Financing:

Please indicate for each scheme the source of finance (social contributions, general taxation or other public funding)

Social contributions

Conditions for access:

Are the conditions for entitlement to benefits the same as for employees or different? If different please given brief details.

The conditions for entitlement to benefits are the same.

Benefits (amounts, duration, co-payments):

Are the benefits the same as those for employees or different in terms of level, duration and any co-payments required? If different, please give brief details.

The self-employed paying the annual fixed amount (annual fixed tax) are insured for old age pension and a death benefit. The employee paying the individual compulsory state social insurance contribution from the monthly salary and the other rewards are insured for all types of state social insurance benefits.

Taxation and social contributions on benefits:

a.    Is the tax regime applied to benefits for the self-employed the same as for employees or different? If different, please give brief details.

No tax regime applies for benefits.

b.    Are the regulations applying to social contributions payable on benefits for the self-employed the same as for employees or different? If different, please give brief details.

The same regulations.