HELLENIC ASSOCIATION OF INDEPENDENT NEPHROLOGISTS
Professional Body of independent Nephrologists
Founding member of the Hellenic Confederation of Independent Physicians
Insurance fund provisions
Case of a medical professional
and at the same time salaried
Case of a doctor who is a freelancer, but is also employed in a clinic (Scientifically responsible). The clinic certifies and pays the corresponding contributions. Does he, as a self-insured person in the capacity of a freelancer, owe TSAY?
Also, in the same case, if he is not scientifically responsible, and has a few hours of employment as a salaried employee, as a self-insured person with the status of a freelancer, does he owe TSAY?
a) For every doctor who has a salaried relationship with a company, all remuneration received from the company regardless of type (salary or APY, etc.) is considered salaried and full deductions must be made by the company. Even if he receives € 700 in salary and € 10,000 in APY, the company must declare gross remuneration of € 10,700.00 and pay contributions as if all of this were salary.
b) If the company only deducts APY on a case-by-case basis, you as a company will calculate and pay only 13.33% of the employer's contribution on gross wages. In the six months that the doctor goes to the TSAY to renew his booklet, he will pay the difference from the amount that the company has paid.
For details, see the TSAY circular below.
c) The scientific managers, as declared in the Operating License issued by the Region, must be full-time salaried employees and are normally declared to IKA with the coverage package 129 "IKA-TEAM Sickness - Money" (not the usual 101 IKA-TEAM Mixed). 7.68% from the insured + 10.93% from the employer = 18.61%
