Social contributions are obligatory
gross or pays income tax in the form of a tax card. ATTENTION! The exemption from health insurance contributions does not apply to people with mild disabilities. Disability pension and ZUS Social Insurance Institution . Although, according to the general rule, social contributions to the pension are optional, there is a type of pension which obliges the entrepreneur to pay them.
If an entrepreneur running a business is entitled to a pension for incapacity for work, granted on the basis of the provisions on pensions and disability pensions from the Social Insurance Fund or the provisions on social insurance philippines photo editor from for accidents at work and occupational diseases; basically for him - pension, disability and accident insurance.
Such an entrepreneur may, however, voluntarily decide to paysickness contribution. Importantly, the above rules apply only when two conditions are met - when the disability pension results from the above-mentioned general provisions, and when the pensioner runs a business. Therefore, those who receive a pension for incapacity for work pursuant to specific provisions. |
