Social Amnesty Measures Extended
The social amnesty measures outlined in Decree No. 503 of October 24, 2024, have been officially extended, allowing debtors to benefit from a total or partial waiver of late payment penalties related to social security contributions, as well as penalties for work-related accidents and occupational diseases.
The extension does not modify the eligibility conditions or regularization procedures. The penalties concerned are those accumulated up to the second quarter of 2024. To benefit from this, debtors must imperatively settle the principal amount of their debt and pursuit costs, either in a single payment or according to a payment schedule validated by the Social Security Fund. Signing this agreement temporarily suspends legal recovery procedures.
The scale of waivers varies according to the debtor's status and the duration of the payment schedule:
Employees in the Agricultural and Non-Agricultural Sectors:
- 100% waiver of penalties for a payment schedule
- 75% waiver for a payment schedule up to 48 months
- 50% waiver for a payment schedule up to 60 months
Self-Employed Individuals in the Agricultural and Non-Agricultural Sectors:
- 100% waiver of penalties for a payment schedule up to 60 months
To conserve these waivers, beneficiaries must scrupulously respect the agreed-upon payment schedule. In the event of non-payment of three consecutive installments or default on post-second-quarter 2024 contributions, the waivers will be cancelled.
