The General pardon of the Social Insurance comes into effect from 1 February 2023, which will last until 31 August 2023.
The general pardon provides the opportunity for payers of insurance premiums who have a debt to the Social Insurance to settle their obligations and thus fulfill the conditions for the forgiveness of the penalty on the amount owed. This means that Social Insurance with effect from 1 February 2023:
- shall not prescribe penalties or
- waives the obligation to pay penalties,
relating to outstanding insurance premiums and outstanding contributions old-age pension savings for the entire period before July 1, 2022, payable by 31 January 2023, if the outstanding premiums and outstanding contributions are paid in full by the debtor by 31 August 2023.
There is no need to apply for a general pardon.
The basic condition for the application of the general pardon against the debtor is the payment of the full amount of the outstanding premiums (principal) by 31 August 2023 and the submission of the missing monthly premium statements for the relevant period.
If the tax payer does not fulfill this obligation, he is treated as if he had unpaid insurance premiums for this period, and therefore doesn’t have the opportunity to participate in the general pardon.
Therefore, for the application of the general pardon, we recommend
- Update your contact details
- Submit the missing monthly statement immediately
- Pay off the debt to the Social Insurance Office