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From November 1, all agricultural producers who are employers will be penalized for late payments to the state social insurance budget.

From November 1, all agricultural producers who are employers will be penalized for late payments to the state social insurance budget.

As reminded in the National Social Insurance Agency (CNAS), for agricultural employers, regardless of the type of ownership and legal form of organization, the penalty for non-payment of social insurance contributions accrued for the reporting year in due time, is applied from November 1 of the reporting year. Accordingly, for this category of employers who carry out at least 95% of activities provided for by groups 01.1-01.6 of the Classifier of Economic Activities, no penalty for accrued but unpaid social insurance contributions for January-September 2023 has been accrued. However, starting from November 1 and until the date of repayment of arrears of contributions declared from the beginning of the current year, the penalty will be accrued monthly. Penalty will also be accrued if the social security contributions accrued for October-December 2023 are not paid on the due date, from the day following the deadline for payment. In this context, CNAS said that the deadline for declaration and payment of contributions for October expires on November 27, 2023; for November - December 26, 2023; for December - January 25, 2024. The institution recommends that all payers of contributions to the state social insurance budget comply with the legislation by paying and declaring contributions within the established deadlines. // 20.11.2023 – InfoMarket

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