Social Security Debts – Exceptional Installment Payments Scheme

Social Security Debts – Exceptional Installment Payments Scheme

The Ordinance No. 80/2021, of April 7, 2021, disclosed the exceptional payment system in installments for debts of social security contributions that are not in the process of executive process.

This regime is applicable to all entities that present debt due to non-payment of contributions or contributions under the terms generically defined in that rule of the State Budget.

Regarding access conditions, the aforementioned Ordinance regulates the following:

  • Taxpayers who have debts for contributions, contributions or late payment interest relating to social security contributions or contributions may request the respective payment in installments provided that:
    • The debt to be settled is not in the coercive collection phase or integrated into one of the debt settlement mechanisms;
    • The agreement covers the total debt of contributions or contributions not referred to in the preceding paragraph, including debt of contributions resulting from the determination as a contracting entity and of arrears or overdue interest.

We share below some important information regarding this regime.

  • Payment in installments to social security to settle debt of contributions and contributions from employers, self-employed workers and contracting entities whose legal payment period ends until December 31, 2021.
  • The application for adherence to this regime is made electronically, in the Social Security Direct.
  • Payment can be authorized up to a maximum of 6 monthly installments.
  • The term can be extended up to 12 months when the total amount of debt covered by the agreement is greater than:
    • 3060 € – Individuals
    • 15300 € – Legal Entities

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