On the new rules on the coverage of social security benefits

Abstract

From 1 July 2020, new legislation regulating social security benefits and the coverage of these benefits ("new Tbj") entered into force. Among the major changes: general exemption from contributions for pensioners in their own right, aggregation of individual contribution obligations, the minimum contribution limit, the abolition of the correction of the contribution base for social and sole proprietorships, and social security card inactivation due to arrears. In addition to the above, the social contribution tax rate has been reduced firstly to 15.5%, and from 2022. to 13 %. In many respects, the new law contains provisions identical to those contained in the previous legislation ("old Tbj") and its implementing regulation. However, there are some changes worth drawing attention to. That's what I'm going to do in this study.