For employers in the agricultural sector (regardless of ownership structure), the following rule applies: if contributions for the reporting year are not paid on time, interest begins to accrue from 1 November of that reporting year. The rate is 0.1 per cent of the outstanding amount for each day of delay.
A different rule applies to contributions for October–December. Penalty interest is not charged from 1 November, but from the day following the expiry of the statutory payment deadline (if the obligation has not been fulfilled on time).
The National Social Security Service (CNAS) clarifies the payment deadlines for contributions for the last three months of the year. Thus, contributions for October of the current year must be paid by 25 November 2026. Otherwise, from 26 November, a penalty of 0.1 per cent of the outstanding amount will be charged for each day of delay. The payment deadline for November is 28 December 2026, and for December, 25 January 2027.
In both cases, late payment interest is charged from the day following the set payment deadline if the obligations have not been settled, the National Social Security Fund (CNAS) emphasises, and recommends that employers in the agricultural sector declare and pay contributions by the set deadlines to avoid accumulating debts.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
Follow our updates
Have information for the newsroom? Share it with Logos-Press
Comments
0No comments yet. You can start the conversation.
Comments are open to readers with a Logos Press account.
Sign in to comment