6.2.13
The new legal framework of Social Security (IKA) details the circumstances by which an employer is liable for persecution regarding overdue insurance contributions.
According to the new law, debts over 20,000 euros for employment contributions and over 10,000 for insurance contributions will be prosecuted as a misdemeanor. Action can be brought one month after demanding contributions. Should the debt be over 150,000, the offense is considered “continuous” and prosecution charges can only be dropped five years after being issued.
In order to improve spot checks, IKA has created a relevant application to monitor the flow of lawsuits and prosecutions.
