The time available to e-EFKA to verify and collect claims for unpaid social security contributions is being reduced to 10 years—from the previous 20 years— in accordance with the provisions of Law 4997/2022.
If the e-EFKA claim is not confirmed and the debt is not notified to the insured person within this period, the debts are time-barred. This provision applies to all categories of social security contribution debtors (employers, self-employed professionals, independent workers, and farmers).
No application by the insured person is required for the statute of limitations to apply to uncertified debts. The statute of limitations process for confirmed debts is handled centrally and in bulk each year by the KEAO, and these debts will not appear on the debtor’s record.
In addition, debts incurred in 2026 and thereafter will be subject to a five-year statute of limitations, so that the statute of limitations for social security debts will be similar to that for tax debts.
It should be noted that the statute of limitations ceases to apply when e-EFKA or KEAO—within the 10-year period—notifies the insured person of the debt in any manner: through a court bailiff, letter, or electronic notification, provided that an administrative enforcement measure has been issued for its collection (service of an individual notice, seizure of movable or immovable property or a claim held by a third party, scheduling of an auction, etc.) and so on.
It should be noted that employees do not lose their social security entitlements due to their employers’ debts incurred during the 2006–2011 period, which—under the new provision—have become time-barred.
Finally, if the insured person wants to submit an objection regarding the overdue debt, he/she can do so by contacting the Local e-EFKA Directorate to which he/she belongs.
