National Insurance Contributions - Differences between Employee and Self-Employed

Employee is insured both under unemployment insurance and under insurance for employees’ rights in cases of bankruptcy or corporate liquidation.

Self-employed is not insured under unemployment insurance or under insurance for employees’ rights in cases of bankruptcy or corporate liquidation.

Employee his/her rights are not affected due to delayed payment of insurance contributions by his/her employer.

Self-employed his/her rights may be affected if he/she does not register himself or is late in payment of insurance contributions.

Employee the employer must report on his/her wages and pay insurance contributions for him/her.

Self-employed must register at the National Insurance Institute and pay insurance contributions himself.