Legal Flash: Law 4387/2016

Guidelines in relation to pending matters of social security law as regards freelancers and special categories of employees

Since the date of publication of the new social security law 4387/2016 (on 12.05.2016), the issuance of relevant clarifications has been already anticipated regarding the insurance and the corresponding contributions, both in relation to freelancers and particular categories of insured individuals, for whom subjection to social security as employees is henceforth provided, on the basis of relevant legislative provisions.

On such basis, the Ministry of Labour issued on 30.12.2016, the following circulars: (a) Φ.80000/οικ.61689/2215/2016 (Guidelines for the implementation of the provisions of par. 3 of article 38 and of par. 5 of article 40 of L. 4387/2016), as said circular has been correctly re-issued, and (b) Φ.80000/οικ.61327/1484/ 2016 (Determination of the social security contributions of freelancers, self-employed and farmers from 1/1/2017 – Implemenation of the provisions of articles 39, 40 and 98 of L. 4387/2016).