CNAS warns agricultural employers

Those who do not pay contributions on time will be penalised

image CNAS warns agricultural employers

The National Social Insurance House recalls that, according to Art. 28 para. (12) of Law No 489/1999 on the public social insurance system, for agricultural employers, regardless of the type of ownership and legal form of organization, the late payment surcharge (penalty) for failure to pay, within the time limits set out in item. 1.5 of Annex No. 1 of the above-mentioned law, the social security contributions calculated for the reporting year shall be applied as from 1 November of the reporting year.

In this context, for agricultural employers who practice during 2023 not less than 95% of the activities stipulated in groups 01.1-01.6 of the Classification of Activities in the Moldovan Economy, no late payment surcharges have been calculated for social security contributions declared for January-September 2023, if they have not been paid within the period established by law during the year, agrobiznes reports.

Thus, if the social security contributions declared for the periods January – September 2023 have not been paid by 1 November this year, from that date and until their payment, monthly late payments will be calculated.

Similarly, if the social security contributions declared for the periods October – December 2023 are not paid within the established terms, penalties will be calculated, starting from the date following the payment deadline and until they are paid.

The deadline for declaring and paying social security contributions:
for October 2023 is 27 November 2023;
for November 2023 is 26 December 2023;
for December 2023 is 25 January 2024.

According to the reports, the National Social Insurance House advises payers of contributions to the state insurance budget to comply with the provisions of the law, i.e. to declare and pay compulsory state social insurance contributions within the terms set by law.