On January 1, 2018, changes to article 140 and to the no. 7 of article 168 of the Social Security Welfare Contributions Code <\/em>(“CRC”) entered into force. Article 140 changes to 50% the rate at which the Contracting Entities benefiting from the provision of services of Self-employed persons may discount the 7% rate applied to the income of the previous calendar year (see 168\/7\/b)). To contracting entities with an income equal to or greater than 80%, a rate of 10% shall be applied.<\/p>\n The remaining changes to the CRC shall come into force on January 1, 2019, from which we can highlight the following:<\/p>\n 1.<\/p>\n The self-employed person adheres to this framework on the first day of the 12th month after the start of its activity, pursuant to paragraph 1 of article 145 of the CRC.<\/p>\n 2.<\/p>\n The annual income statement is terminated and replaced by quarterly statements, and self-employed person whose relevant income is determined on the basis of taxable income will not be required to make a quarterly statement, in accordance with article 151-A of the CRC.<\/p>\n 3.<\/p>\n The tax exemption of self-employed persons will only be considered in relation to the average monthly relevant income, calculated quarterly, of less than four times the value of the Social Support Indexation (IAS) and under the terms of article 157\/1 \/ a) CRC .<\/p>\n 4.<\/p>\n The relevant income of the self-employed person shall be determined on the basis of the income obtained in the three months immediately preceding the month of the quarterly declaration, in accordance with Article 162 of the CRC, and there will be no echelons.<\/p>\n 5.<\/p>\n The monthly contribution base shall be equal to one third of the relevant income calculated in each reporting period, taking effect in the same month and in the following two months, as provided for in Article 163 of the CRC.<\/p>\n 6.<\/p>\n Article 164\/1 of the CRC gives the worker the right to opt for the quarterly declaration by setting a higher or lower income up to 25% of the amount declared in accordance with article 151. -A of the CRC.<\/p>\n 7.<\/p>\n Changes of the contribution rates according to article 140, paragraph 1 and article 168 of the CPC.<\/p>\n <\/p>\n