Payment of the insurance premium, if I am at the same time self-employed person (SEP/SZČO)

I am an employee and at the same time SEP/SZČO. How should I proceed?

If you are an employee and SEP/SZČO at the same time, the employer fulfills the duties of an employee for you. That is, the employer pays the amount of insurance premium from income according to the employment contract (or agreement).

However, you must also pay the insurance premium as a SEP. In principle, it applies that:

• You always pay insurance premium to the solidarity reserve fund from the entire SEP/SZČO assessment basis, at most from the maximum assessment basis.
• If your total income (that is, employment + self-employment) exceeds the maximum monthly assessment basis, you pay premium preferably from the employee's assessment basis, in total (from both positions) no more than from the maximum assessment basis.

GOOD ADVICE:

The Social Insurance Agency will notify you (by letter or through the electronic mail box, if you have it activated) about whether you, as a SEP/SZČO, have an obligation to pay insurance premium, in what amount, to which account, and how you mark the payment (variable and specific symbol).