The Ministry of Finance issued clarifications stressing that there was no change to rules taxing freelance workers with one or two main empoyers at the same rate as employees up to the sum of 25,000 euros. The 22% income tax rate will continue to apply for freelancers. The ministry noted, however that the rules had changed for employees that had also earned some of their income through freelance work and were taxed at employee rates for the entirety of their income but were not privy to tax deductions for business expenses, meaning they had a higher tax burden compared to freelance workers. The new rules allow these workers to deduct business-related expenses in the same way as those earning income as freelancers or the self-employed. Furthermore, freelancers have an obligation to pay a reduced annual entrepreneurship fee of 500 euros that will not be increased in 2015.