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| Payments and fines |
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The National Insurance Institute funds the payment of benefits to its insureds from the money it collects as insurance contributions. To meet its obligation to pay benefits to those eligible, the NII must ensure that payments from employers and from insureds who are self-employed or who do not work are made on time. The NII therefore imposes fines and linkage on those who do not pay their national insurance contributions on time.
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| Fines | |
| If you did not pay your national insurance contributions on time, you must pay a fine in addition to your required contributions. Furthermore, under the relevant section in the National Insurance law, the Minister of Social Affairs may issue a directive determining both rates for fines and the periods for which fines are imposed. |
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| Linkage | |
| If you did not pay your national insurance contributions on time, you must also pay – from the first working day of the first month following the date when your contribution should have been paid – in addition to your required contributions, a linkage increment, determined in accordance with the rate of increase in the last Cost of Living Index publicized before the date you actually pay your national insurance contribution and the linkage increment. |
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| Reduction of fines and linkage | |
| The NII may forgo all or part of the fine and linkage increment if it receives a request specifying the reason or for the delay in payment of contributions with attached documents attesting to this reason and if it considers this reason sufficiently convincing.
Reduction or cancellation of the fine and linkage is conditional upon payment of the outstanding debt to the NII.
You may submit a request for the cancellation or reduction of the fine and linkage to your nearest local NII branch. Please use the Request for cancellation/reduction of fines/linkage form. |
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| Payment arrangement | |
| If you are an insured or employer who is in arrears in payment of national insurance contributions, you may be able to work out a payment arrangement with the NII. Phone the Department of Insurance and Collection at your nearest local NII branch and arrange payment by credit card, or else go to the branch and work out a payment arrangement there.
Lawyers, accountants or tax advisors connected to the NII’s Client Representation system can work out a payment arrangement for their clients through a standing bank order. |
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