Employers' debts


Fines and linkage differentials

An employer who fails to pay the insurance contributions on time will be charged under law with fines for the periods which for he did not paid the contributions on time. In addition, the debt amount will be indexed to the Consumer Price Index from the 1st of the month after the payment date as set by law.

The indexation is calculated by comparing the last published index prior to the actual date of the amounts’ payment to the last published index before the date of payment as set by law.

Claim against the employer for payment of employee benefits

The employer who isn't registered as employer under article 12 of the Registration Regulations within two weeks since the day of he started/resumed employing workers, as well as the employer who didn't pay insurance contributions in time for his employees, and one of his employee incurred an event for which he is entitled to a benefit from the National Insurance, the National Insurance may sue the employer for the amount of the benefits due to that employee in relation to that event.

Reduction of fines

The National Insurance Institute may waive fines, all or part, following a detailed explanatory request and for special reasons that justify it. The employer attach documents supporting his request.

Reduction or cancellation of the fine are, of course, contingent upon payment of the debt.

The request to cancel fines and indexation must be submitted to the local NII branch nearest to your residence address via the form request to cancel/reduce a fine.

Payments arrangement

An employer who has a debt in insurance contributions can, under certain circumstances, make payments arrangement with the National Insurance Institute. Phone the Insurance and Collection Department at the local National Insurance Institute branch that handles your file and arrange credit card payments, or go to your local NII branch and make a payment arrangement there.

All payment arrangements include monthly interest.

Lawyers, accountants or tax consultants connected to the “Customers Representation” system can make payment arrangement for their clients, charging an account via this system.

You can make a payment arrangement to pay the debt with the Insurance and Collection Department at your local NII branch by one of the following methods:

  • Credit card – up to 12 payments.
  • Standing order – Please fill out the direct debit order authorization form and sign the bank. You also need to pay the current payments through this order.
  • Checks – You need to sign a payment agreement form and deliver checks accordingly.
  • Deduction from a benefit you receive from the NII – You need to sign a payment agreement form to deduct the benefit, in full or in part, from the debt.
  • Payment vouchers – You need to sign a payment agreement form and pay the payment vouchers.

Please note,
With the signing of the arrangement and as long as you are not failing your obligations as set by it, you are considered as one who does not owe insurance contributions. During the arrangement period you will not be charged with fines or indexation, and no measures will be taken to collect the debt. If during the arrangement period you are entitled to a benefit, your rights will not be compromised, even if the debt has not yet been fully paid up.