This can be done by July 1, 2027.
What has changed?
The principle of calculating social insurance contributions for farmers has not fundamentally changed – as before, 90% of the taxable income from individual agricultural activities (before deducting PSD and VSD contributions) is considered the contribution base.
Read more Forest fires are raging in France: thousands of tourists evacuated
However, in cases where a farmer’s taxable income does not reach 12 MMA or there is no taxable income at all, but they receive certain non-taxable income specified in the Law on Personal Income Tax, 90% of the sum of taxable and non-taxable income can be considered the social insurance contribution base, but not more than 12 MMA.
Why were there changes?
Until now, some farmers faced a situation where the insurable income indicated in the SAV reports submitted to “Sodra” did not match the income declared to the State Tax Inspectorate (VMI).
For example, according to 2024 data, such discrepancies were found in about 4% of individuals engaged in individual agricultural activities – 764 out of 17,696.
Read more The truth came out: the American failed to deceive the LKL club
To acquire one year of social insurance seniority, social insurance contributions must be paid for at least 12 MMA of insurable income during a calendar year. When contributions were paid for a smaller amount, the person’s accumulated social insurance seniority was proportionally smaller. This could affect the right to social insurance benefits or a pension.
Who can clarify the data?
With the entry into force of the amendments to the Law on State Social Insurance, from July 1, 2026, to July 1, 2027, farmers can clarify their insurable income for 2023, 2024, and 2025.
To do this, they need to:
- submit a clarified SAV report to “Sodra”;
- pay the missing social insurance contributions.
It is important that the income amount specified in the SAV report matches the sum of taxable income from individual agricultural activities (before deducting PSD and VSD contributions) and non-taxable income declared to the VMI, but does not exceed 12 MMA.
Read more A survey revealed how much parents plan to spend on school supplies this year
