Social Insurance Premium Debts (2010–2025): Practical Guide to the New Relief

Scope: Unpaid premium debts and related late-payment surcharges for the period 01.01.2010–31.07.2025.

 Application: To the Social Insurance Department within 1 month from the Official Gazette publication date (with identity/contact details). The authority confirms the application in writing within 1 month.

 Payment Deadline: For the first/lump payment under the plans below, 26 December 2025.

1) Lump-Sum Settlement

• Pay: 100% of principal premium debt + 10% of total accrued surcharge (up to the payment date).
• By: 26 December 2025.
• Effect: Debt deemed fully settled (effective 90% surcharge waiver).

2) Instalment Framework (up to 36 months)

If the lump-sum is not chosen, make the first payment by 26 December 2025 under one of the following; remaining surcharges are frozen as of that date. The balance is then payable in up to 36 equal instalments:

• Option A (lower upfront, lower relief):
  • Initial: 25% of principal + 90% of surcharges relating to that 25%.
  • Then: remaining principal + 90% of the frozen surcharges (up to 36 months).
  • (Net surcharge relief 10%.)
• Option B (medium upfront, medium relief):
  • Initial: 50% of principal + 65% of surcharges on that 50%.
  • Then: remaining principal + 65% of the frozen surcharges (up to 36 months).
  • (Net surcharge relief 35%.)
• Option C (higher upfront, higher relief):
  • Initial: 65% of principal + 40% of surcharges on that 65%.
  • Then: remaining principal + 40% of the frozen surcharges (up to 36 months).
  • (Net surcharge relief 60%.)

Note: If 3 consecutive instalments are missed, the arrangement is cancelled; the entire remaining balance becomes principal debt.

Additional Rules

• Registry coherence: To benefit, the employer must have paid all premiums up to 31.12.2009 for themselves and their employees; post-01.01.2010 debts are restructured under this Decree. The same plan applies to employee debts under the same registry.
• Per-workplace evaluation: Each workplace registered to the employer is assessed separately.
• Those in an existing restructuring: Employers compliant under Provisional Art. 21 may use this Decree only for debts between 01.04.2023 and 31.07.2025.
• Litigation: Employers with pending civil lawsuits must pay court costs before benefiting.
• Entry/Execution: Effective on publication; executed by the ministry responsible for labour.