By Anastasia Chr. Miliou*
Article 6 of Law 4997/2022, 43/2022 circular e-EFKA, general document 75110/14-2-2023 provides for the reduction from 20 years to 10 years of the time available to the EFKA in order to ascertain and collect claims from unpaid insurance contributions.
Attention, of course, because the limitation period refers to the period from the time the claim for the debt was created until it is established by the insurance institution and notified to the insured person. This provision benefits both self-employed persons and employers and «opens» the door to retirement for prospective pensioners who owe the EFKA-KEAO.
By provisions of Law 4997/2022, the limitation period for the payment of insurance contributions is reduced e-EFKA available to the e-EFKA in order to ascertain and collect claims for unpaid social security contributions in 10 years instead of the current 20 years. If the claim of e-Efka is not ascertained and notified to the insured person within this period, the debt is time-barred.
The limitation period starts on 1 January of the year following the year in which the work/service subject to compulsory insurance was performed. If 10 years have passed, i.e. if 31 December of the tenth year after the year in which the work/service was performed, without the insured person (or employer) having been notified in any way of the debt within the 10-year period, it is time-barred.
Debts created from 1/1/2026 onwards will lapse in 5 years.
The limitation period Interrupted when the e-EFKA (or the KEAO) notifies the insured person of the debt in any way: by bailiff/ bailiff, letter, electronic notification or takes an administrative enforcement measure to collect the debt (notification of an individual certificate, seizure, auction, etc.).
It is also provided that debts whose limitation period is retroactively reduced to 10 years under the proposed regulation are covered by the regulation and are considered to be overdue - if the 10-year limitation period has not been interrupted by an event - even if the debtor has been notified individually or has paid amounts against the debt after the 10-year period has elapsed.
It should be noted that employees do not lose their insurance rights for debts owed by their employers during the period 2006-2011, 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.
Examples of the limitation period for debts to e-EFKA
Example 1
A self-employed person who applies for retirement in 2022 owes contributions for the years 2002-2011, which the EFKA has not charged him/her by the time of application. These contributions relate to a period of more than ten years and are therefore overdue. Let us assume that, in order to establish pension rights, the self-employed person still needs 5 more years of contributions. He can then pay 5 of the 10 accrued years in order to have them recognised as insurance time.
On the contrary, if the EFKA had notified the insured person of the confirmation of the debt of the contributions in question within ten years of its occurrence (which interrupts the limitation period), then the insured person owes the full amount of the contributions.
Example 2
In 2019, a debt of 2008 was established and then, at the request of the insured person, settled, which by this provision refers to a period of more than ten years and therefore becomes overdue. That debtor may, by application, request the cancellation of the remaining overdue debt. He may, however, continue to serve the arrangement so that the insurance period corresponding to the debt is recognised.
So if someone doesn't pay their debts within the decade, they are «wiped out»?;
No, because the statute of limitations is interrupted whenever the insured is notified that he or she owes contributions and the 10-year period starts again from the notification.
Example
If a person owes insurance contributions for the exercise of a liberal profession in 2018 and has not paid them, the limitation period for the debt starts from 1 January 2019. If they have not been notified that they owe until 31 December 2028, the claim is time-barred. However, if the debt is established and he receives an individual notice on 5 October 2021, the statute of limitations extends to 31 December 2031. If an administrative enforcement action (e.g. seizure of an asset) is subsequently taken on 10 March 2030, the limitation period extends until 31 December 2041
WHAT IS THE PROCEDURE FOR LIMITATION
For non-employed insured persons (debts of the OAEE, OGA, TSMEDE, etc.):
- The insured person shall submit a claim the locally competent Local Directorate e-EFKA where it is being examined and the limitation period is checked in order to obtain his consent to the waiver of the insurance period corresponding to the overdue debt.
- for the submission of the relevant application, the insured person can be served by electronic appointment, through the national portal (gov.gr) or the website of the service www.efka.gov.gr/rv, enters the platform using the taxisnet passwords. He then selects the branch and department he wishes to be served and makes an appointment.
For employers' debts from the employment of employees (debts of IKA-ETAM):
Interested parties can make an online appointment at www.efka.gov.gr/rv, at the local eEFKA Local Directorates. For the issuance of a Certificate of Insurance Certificate for the transfer of real estate, the interested parties should contact the competent KEAO offices.
The article was first published in the Citizen's Guide (odigostoupoliti.eu). It is allowed to republish (not verbatim) the content of this article, only with reference, with an active link (https://www.odigostoupoliti.eu), to the source of origin
ANASTASIA CHR. APPLE
I'M GOING TO BE A LAWYER.
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e-mail: natmil@otenet.gr
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