Notifications for payment of social security contributions on payments made to service providers

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Social Security will notify the entities that are covered by the obligation to pay contributions on amounts paid to service providers
Between November 29 November and December 20, the social security services will notify entities that have benefited from the provision of services by self-employed workers during 2022 and that have to pay contributions.

Who is covered by the obligation to pay social security contributions?
Entities (whether natural or legal persons) with a business activity that benefit in the same calendar year from more than 50% of the total value of a self-employed worker’s activity are considered, for social security purposes, as hiring entities and, consequently, are bound to make social security contributions.

The social security services determine who the hiring entities are on the basis of the declarations of the value of the activity included by self-employed workers in the Social Security Annex (Anex SS) to their annual personal income tax statement.