Presidential Decree No. 4 of 2024: Tax Amnesty for Social Security Contributions
Published in the Official Journal on October 23, 2024, Presidential Decree No. 4 of 2024 introduces a tax amnesty for late payment penalties on social security contributions. This measure allows debtors to benefit from a waiver of these penalties, provided they pay the principal amount of their debt or sign a monthly payment plan before March 31, 2025.
This amnesty concerns the total or partial cancellation of late payment penalties applicable to unpaid or late social security contributions. It covers previous quarters, up to the end of the second quarter of 2024.
To benefit from this amnesty, debtors must meet certain conditions:
Full Repayment:
The debtor must pay the full principal amount of their debt, as well as any follow-up fees.
Monthly Payment Plan:
If the debtor is unable to pay the full amount at once, they can opt for a monthly payment plan. This plan must be concluded with the National Social Security Fund (CNSS).
The deadline for making the payment or establishing a payment plan is set for March 31, 2025. The repayment terms vary depending on the debtor's status:
For Salaried Workers:
A total waiver of late payment penalties is granted if the debtor pays the full amount of their debt within a maximum of 36 months. A 75% waiver of late payment penalties is possible for repayment over 48 months, and a 50% waiver for repayment over 60 months.
For Non-Salaried Workers:
A total waiver of late payment penalties is also possible, subject to certain conditions.
It is essential to note that this amnesty does not cover payments already made before the decree was published. Furthermore, if a debtor fails to comply with the agreed-upon payment terms, the CNSS reserves the right to resume recovery actions.
