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Termination of contribution base adjustment

Together with the aggregation of individual contributions, social security contributions for social security and labor market contributions will cease to apply to social entrepreneurs if the contribution base is less than 50% of the minimum wage.

Currently, self-employed workers pay health insurance and labor market contributions at least for the minimum wage (where it is guaranteed a minimum wage), if they are not simultaneously employed for more than 36 hours a week. By aggregating contributions, this supplement will cease to exist and will only be required to pay the standard minimum wage. As regards social security contributions, the minimum tax base of 112.5% remains.