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Change the assessment basis for the payment of insurance contributions

Table of contents

Is it possible to change the assessment basis?

Yes. This can be done after six months have elapsed since the last determination of the assessment basis.

How do I change it?

Using the form Natural Person Registration Form (NPRF)

From when will the amended assessment basis apply?

The month immediately following the written notification to the Social Insurance Agency. For example, if you sent the written notice of a change in the assessment basis on 2^nd February, you will pay based on the amended assessment basis from 1^st March.

Do I have to notify a change in the assessment basis? Can I not simply pay less or more?

If you do not notify a change in the assessment basis and start to pay contributions from a higher amount than you specified in your application, the Social Insurance Agency will consider them as contributions paid without legal grounds and not take them into account when calculating benefits.