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Extension of payment of insurance contributions of April

Decision D.15 / D '/ oik.16484 / 499 was published, which gives an extension of the deadline for the payment of current insurance contributions for the month of April 2020 for the employers.

For businesses or employers (who are eligible for inclusion) the current insurance contributions, employment period April 2020, for the period until the prohibition of business operations or the suspension of employment contracts pursuant to circumstance a) of subpar. 2A of article eleven of the Act of Legislative Content of 20-03-2020 (A '68), as it was ratified by article 1 of law 4683/2020 (A' 83) and is valid, demanding until 31-05-2020,  may be paid until 30-11-2020, without calculating during this period, interest and other surcharges due to overdue payment.

Right of subsumption

This right pertains to companies or employers that:

  1. Employ employees who are paid a salary or wage, a private employment relationship, indefinite or fixed-term, full-time or part-time,

  2. have an active, main activity code on 20/03/2020, or whose gross active income during the 20-03-2020 secondary activity code, from those listed in the Tables of Activity Code Numbers (KAD) of the numbers A.1053 / 2020 (B '949) and A.1054 / 2020 (B' 950) of ministerial decisions, as in force, as they result from the initial income tax return for the tax year 2018, are higher than the gross income corresponding to the main Activity Code Number (KAD) at 20 -03-2020.


Loss of benefits

In the event that employees of companies or employers, part or all of them, are suspended from their employment contract and their employer terminates them, as well as in the event that after the completion of the measure, the above companies or employers do not maintain the same number of jobs, the extension of payment automatically ceases and the debts are charged with interest and surcharges from the date they became receivable in accordance with the applicable law.

Analog Group

Tax Department

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