<p> </p>
<p><strong>Γράφει ο Γιώργος Αλεξίου, Λογιστής- Φοροτεχνικός,</strong><strong> </strong><strong>διαχειριστής της εταιρείας Τεχνολογιστική <span>– Γ. Αλεξίου Μ. ΕΠΕ</span>, (</strong><strong>www.texnologistiki.com) </strong></p>
<p><strong><br /></strong></p>
<p><strong><img src="/thumbnail?filepath=/contentfiles/Bill%20Photo/untitled%20folder/1abfotoalexiou.jpg&amp;amp;amp;amp;width=640" alt="" /></strong></p>
<p> </p>
<p>Καταθέτουμε πίνακες με τα κόστη των ασφαλιστικών εισφορών εργαζόμενου με μπλοκάκι για την επιχείρηση (εργοδότη) όσο και για τον ίδιο τον εργαζόμενο.</p>
<p>Για την κατανόηση της ανάγνωσης, ενημερώνουμε τα παρακάτω:<br /> <br /> <span style="text-decoration: underline;">ΣΧΕΤΙΚΗ ΝΟΜΟΘΕΣΙΑ</span> :Νόμος 4387/ΦΕΚ 85/12-5-2016, Άρθρο 39 παράγραφος 9, Άρθρο 38 παράγραφος 1, Άρθρο 41 παράγραφος 1, Άρθρο 97 παράγραφος 1-2.<br /> <br /> <span style="text-decoration: underline;">ΣΥΝΤΕΛΕΣΤΕΣ ΑΠΟΔΟΣΗΣ ΕΙΣΦΟΡΩΝ ΑΣΦΑΛΙΣΤΙΚΟΥ ΤΑΜΕΙΟΥ</span>: Α) Εισφορές κύριας σύνταξης 20% ,( 6,67% για τον εργαζόμενο και 13,33% για τον εργοδότη), Β) Εισφορές υγειονομικής περίθαλψης 7,10%, (2,55% για τον εργαζόμενο και 4,55% για τον εργοδότη), Γ) Εισφορές επικουρικού ταμείου 7%, (3,5% για τον εργαζόμενο και 3,5% για τον εργοδότη).<br />  <br /> <span style="text-decoration: underline;">ΠΙΝΑΚΕΣ</span>:Ο Πίνακας Α και Β καταγράφει τα κόστη που θα έχει ο εργαζόμενος με μπλοκάκι. Στα κόστη αυτά ΔΕΝ καταγράφεται το Τέλος Επιτηδεύματος (Για την Αθήνα και εφόσον δεν υφίσταται απαλλαγή λόγω νέου επαγγελματία, είναι 650,00 ευρώ), καθώς και η εισφορά κοινωνικής αλληλεγγύης (0% – 10,00% ανάλογα το ύψος του συνολικού εισοδήματος που εντάσσεται σε αυτή).<br /> <br /> <span style="text-decoration: underline;">Σημαντική επισήμανση</span>: Το κόστος των ασφαλιστικών εισφορών, το έτος που θα καταβληθεί, ως προς την εισφορά του εργαζόμενου, θα καταχωρηθεί στα λογιστικά του βιβλία ως δαπάνη και το επόμενο έτος θα του μειώσει αναλογικά, το κόστος φόρου και ασφαλιστικών εισφορών.<br /> Ο Πίνακας Γ και Δ καταγράφει τα κόστη που θα έχει η επιχείρηση-εργοδότης , στην οποία παρέχει τις υπηρεσίες του ο εργαζόμενος με μπλοκάκι. <br /> <br /> <span style="text-decoration: underline;">ΕΠΙΦΥΛΑΞΗ</span>: Τα ως άνω καταθέτονται με κάθε επιφύλαξη, διότι ως προς την εφαρμογή του ασφαλιστικού νομοσχεδίου, αναμένονται σχετικές  Υπουργικές αποφάσεις.</p>
<table style="width: 633px;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td colspan="12" valign="bottom" nowrap="nowrap" width="633">
<p align="center"><span style="text-decoration: underline;">ΠΙΝΑΚΑΣ Α:  ΕΡΓΑΖΟΜΕΝΟΣ ME ΜΠΛΟΚΑΚΙ ΧΩΡΙΣ ΕΠΙΚΟΥΡΙΚΟ ΤΑΜΕΙΟ</span></p>
</td>
</tr>
<tr>
<td valign="bottom" nowrap="nowrap" width="86">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="115">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="122">
<p> </p>
</td>
<td colspan="3" valign="bottom" nowrap="nowrap" width="121">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="103">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="85">
<p> </p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center"><strong>ΚΕΡΔΗ</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center"><strong>ΦΟΡΟΣ ΕΙΣΟΔ.</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center"><strong>OAEE 9,2%</strong></p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center"><strong>ΕΠΙΚΟΥΡΙΚΟ</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center"><strong>ΣΥΝ. ΚΟΣΤΟΣ</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center"><strong>ΚΑΘΑΡΟ</strong></p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">10.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">2.200,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">922,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">3.122,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">6.878,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">20.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">4.400,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">1.844,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">6.244,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">13.756,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">30.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">7.300,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">2.766,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">10.066,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">19.934,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">40.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">11.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">3.688,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">14.688,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">25.312,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">50.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">15.500,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">4.610,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">20.110,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">29.890,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">60.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">20.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">5.532,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">25.532,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">34.468,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">70.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">24.500,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">6.454,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">30.954,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">39.046,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">80.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">29.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">7.376,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">36.376,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">43.624,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">90.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">33.500,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">8.298,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">41.798,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">48.202,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="86">
<p align="center">100.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="115">
<p align="center">38.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="122">
<p align="center">9.220,00</p>
</td>
<td colspan="3" nowrap="nowrap" width="121">
<p align="center">0,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="103">
<p align="center">47.220,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">52.780,00</p>
</td>
</tr>
<tr>
<td colspan="11" valign="bottom" nowrap="nowrap" width="620">
<p align="center"> <span style="text-decoration: underline;">ΠΙΝΑΚΑΣ Β: ΕΡΓΑΖΟΜΕΝΟΣ ΜΕ ΜΠΛΟΚΑΚΙ ΜΕ ΕΠΙΚΟΥΡΙΚΟ ΤΑΜΕΙΟ </span></p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" valign="bottom" nowrap="nowrap" width="90">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="120">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="114">
<p> </p>
</td>
<td valign="bottom" nowrap="nowrap" width="103">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="108">
<p> </p>
</td>
<td colspan="2" valign="bottom" nowrap="nowrap" width="85">
<p> </p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center"><strong>ΚΕΡΔΗ</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center"><strong>ΦΟΡΟΣ ΕΙΣΟΔ.</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center"><strong>ΕΠΙΚ/ΚΟ 3,5%</strong></p>
</td>
<td nowrap="nowrap" width="103">
<p align="center"><strong>ΟΑΕΕ 9,22%</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center"><strong>ΣΥΝ. ΚΟΣΤΟΣ</strong></p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center"><strong>ΚΑΘΑΡΟ</strong></p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">10.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">2.200,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">350,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">922,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">3.472,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">6.528,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">20.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">4.400,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">700,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">1.844,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">6.944,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">13.056,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">30.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">7.300,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">1050,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">2.766,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">11.116,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">18.884,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">40.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">11.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">1400,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">3.688,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">16.088,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">23.912,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">50.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">15.500,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">1750,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">4.610,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">21.860,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">28.140,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">60.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">20.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">2100,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">5.532,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">27.632,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">32.368,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">70.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">24.500,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">2450,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">6.454,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">33.404,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">36.596,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">80.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">29.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">2800,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">7.376,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">39.176,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">40.824,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">90.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">33.500,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">3150,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">8.298,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">44.948,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">45.052,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td colspan="2" nowrap="nowrap" width="90">
<p align="center">100.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="120">
<p align="center">38.000,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="114">
<p align="center">3500,00</p>
</td>
<td nowrap="nowrap" width="103">
<p align="center">9.220,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="108">
<p align="center">50.720,00</p>
</td>
<td colspan="2" nowrap="nowrap" width="85">
<p align="center">49.280,00</p>
</td>
<td width="12">
<p> </p>
</td>
</tr>
<tr>
<td width="86"> </td>
<td width="4"> </td>
<td width="111"> </td>
<td width="9"> </td>
<td width="113"> </td>
<td width="1"> </td>
<td width="103"> </td>
<td width="17"> </td>
<td width="91"> </td>
<td width="12"> </td>
<td width="73"> </td>
<td width="13"> </td>
</tr>
</tbody>
</table>
<p> </p>
<table style="width: 328px;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td colspan="3" valign="bottom" width="328">
<p align="center"><span style="text-decoration: underline;">ΠΙΝΑΚΑΣ Γ:  ΕΡΓΟΔΟΤΗΣ ΕΡΓΑΖΟΜΕΝΟΥ ΜΕ ΜΠΛΟΚΑΚΙ ΧΩΡΙΣ ΕΠΙΚΟΥΡΙΚΟ ΤΑΜΕΙΟ</span></p>
</td>
</tr>
<tr>
<td valign="bottom" nowrap="nowrap" width="102">
<p> </p>
</td>
<td valign="bottom" nowrap="nowrap" width="113">
<p> </p>
</td>
<td valign="bottom" nowrap="nowrap" width="113">
<p> </p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center"><strong>ΤΙΜΟΛΟΓΙΟ</strong></p>
</td>
<td nowrap="nowrap" width="113">
<p align="center"><strong>ΟΑΕΕ 13,33%</strong></p>
</td>
<td nowrap="nowrap" width="113">
<p align="center"><strong>ΣΥΝ. ΚΟΣΤΟΣ</strong></p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">10.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">1.333,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">11.333,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">20.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">2.666,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">22.666,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">30.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">3.999,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">33.999,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">40.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">5.332,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">45.332,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">50.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">6.665,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">56.665,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">60.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">7.998,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">67.998,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">70.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">9.331,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">79.331,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">80.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">10.664,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">90.664,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">90.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">11.997,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">101.997,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="102">
<p align="center">100.000,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">13.330,00</p>
</td>
<td nowrap="nowrap" width="113">
<p align="center">113.330,00</p>
</td>
</tr>
</tbody>
</table>
<p> </p>
<table style="width: 489px;" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<td colspan="4" valign="bottom" width="427">
<p align="center"><span style="text-decoration: underline;">ΠΙΝΑΚΑΣ Δ :  ΕΡΓΟΔΟΤΗΣ ΕΡΓΑΖΟΜΕΝΟΥ ΜΕ ΜΠΛΟΚΑΚΙ ΜΕ ΕΠΙΚΟΥΡΙΚΟ ΤΑΜΕΙΟ</span></p>
</td>
</tr>
<tr>
<td valign="bottom" nowrap="nowrap" width="91">
<p> </p>
</td>
<td valign="bottom" nowrap="nowrap" width="101">
<p> </p>
</td>
<td valign="bottom" nowrap="nowrap" width="134">
<p> </p>
</td>
<td valign="bottom" nowrap="nowrap" width="100">
<p> </p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center"><strong>ΤΙΜΟΛΟΓΙΟ</strong></p>
</td>
<td nowrap="nowrap" width="101">
<p align="center"><strong>ΟΑΕΕ 13,33%</strong></p>
</td>
<td nowrap="nowrap" width="134">
<p align="center"><strong>ΕΠΙΚΟΥΡΙΚΟ 3,5%</strong></p>
</td>
<td nowrap="nowrap" width="100">
<p align="center"><strong>ΣΥΝ. ΚΟΣΤΟΣ</strong></p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">10.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">1.333,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">350,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">11.683,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">20.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">2.666,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">700,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">23.366,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">30.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">3.999,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">1.050,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">35.049,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">40.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">5.332,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">1.400,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">46.732,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">50.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">6.665,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">1.750,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">58.415,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">60.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">7.998,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">2.100,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">70.098,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">70.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">9.331,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">2.450,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">81.781,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">80.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">10.664,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">2.800,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">93.464,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">90.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">11.997,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">3.150,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">105.147,00</p>
</td>
</tr>
<tr>
<td nowrap="nowrap" width="91">
<p align="center">100.000,00</p>
</td>
<td nowrap="nowrap" width="101">
<p align="center">13.330,00</p>
</td>
<td nowrap="nowrap" width="134">
<p align="center">3.500,00</p>
</td>
<td nowrap="nowrap" width="100">
<p align="center">116.830,00</p>
</td>
</tr>
</tbody>
</table>
<p> </p>
<p> </p>