If the amount of the self-employed worker's final tax assessment was lower than the advances he paid, a debt is incurred.
Following a legislative change, the benefit for a self-employed worker in the years 2023 to 2025 will be calculated according to the advances he paid or the final tax assessment - whichever represents the highest income, thereby, in many cases, the debt will be canceled.
Please note that advances for the year 2024 reported after 31.10.24 - will not be used as a basis for payment.