This is drawn to the attention of specialists who continue to comment on the legislative provisions of the new tax regime for freelancers. They note some controversial points concerning the provisions on contributions to compulsory medical insurance funds which are paid by its beneficiaries.
Thus, if the freelancer’s income is not high enough and the deduction of the health insurance share from the single tax of 15% does not reach 2527 lei (and it does not matter how many months the freelancer received income), the difference of health insurance contributions the entrepreneur will pay on his own until February 25 of the next year. Without the right to recalculation, in proportion to the months in which he had the status of freelancer.
“Also, the law does not stipulate that if a freelancer is simultaneously employed and the employer withholds from his salary and other income health insurance in the amount of 9%, the state can exempt him from paying health insurance contributions from self-employment income,” notes Svetlana Slobodeanu, Doctor of Economics, auditor.
Fourfold difference
At the same time, the expert asks how fair is the share of contributions, which by law is transferred to the mandatory health insurance funds by a freelancer: “In the context of the fundamental principles of fairness and neutrality of taxation, the question arises: with equal income, a standard working person pays 9% of health insurance contributions, and a freelancer – 2.31%. Yet both utilize health care services in health care facilities to the same extent. Is this fairness and neutrality?”
The expert confirms his conclusions with concrete figures. “The lower threshold for a single tax on freelancers’ income is 1.2 million per year, that is, an average of 100 thousand lei per month. This is quite a good salary for our country,” says Svetlana Slobodeanu. – That is, a highly qualified specialist (because that’s what most of them get such salaries), who must constantly improve his professional level in order to meet such fees, pays 4 times more health insurance premiums than a freelancer who does not report, bears almost no responsibility and does not keep accounts”.
