Administrative penalties for debts incurred up to 31 December 2014 will be fully waived. Farmers will only be required to pay basic, i.e. mandatory contributions for this period. For debts incurred between 1 January 2015 and 31 December 2024, the waiver of penalties and late interest is conditional upon the full payment of contributions by 31 December 2026.
The regulation applies to central and local tax authorities and to the deletion, termination and payment of customs-related debts. The ISSH emphasises that the closure of accumulated debts is significant for the completion of insurance periods.
Under the resolution, the annual contribution for farmers working on their own account in agriculture is 38,400 lek in lowland areas and 29,400 lek in mountainous areas. The payment of contributions is essential for completing the insurance period used to determine pension entitlement and monthly benefits, as well as for accessing health insurance coverage under the legislation.
