Pension insurance is calculated based on the net profits of previous year, so
you have to input the net profits of previous year so you can calculate
pension insurance of this this years. If you have zero profit or loss, the calculation of pension insurance
for the present year will have as base the minimum wage of non married worker over 25 years old
which is 586.08 € else the calculation is 20% pension insurance plus 6.95% health care insurance on previous
Source: Αριθμ. οικ. 61502/3399 (ΦΕΚ Β' 4330/30-12-2016) (11-01-2017)
Since 2019 the insurance for pension is reduced from 20% to 13.33%, for new business for the first 5 years
the lowest threshold is calculated based on 70% of minimum wage of a single workder above 25 years old.
Prepaid tax means that every year you should prepaid the profit tax and for the next year taking as base
profit of this year, if next year there is some difference it should be clearing. Let' take an
example if you are a new business the first year of operations profit tax is about 3000 € there is 100% prepaid tax so
you have to paid another 3000 € totaling 6000 €. Next year if your profit are less, and the tax is 2000E the prepaid tax is another
2000 € you should pay 4000 € in total but you have a return from the previous year 3000 € so your total clearing it will be 1000Euros
Freelancer according to the greek tax system freelancer are the professionals such as physician, dentist, veterinary surgeon,
physiotherapist, biologist, psychologist, midwife, lawyer, dickle, notary, unremunerated mortuary,
bailiff, architect, engineer, topographer, chemical, agronomist, geologist, forester, oceanographer,
designer, journalist, guide, artist, sculptor or painter or cartoonist or engraver,
actress, musician, dancers, choreographers, economist, analyst, programmer, researcher or business consultant,
accountant or tax consultant, actuary, sociologist.
Source: άρθρο 48 παρ. 1 (Ν.2238/1994)
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