From 1 November, farm employers face a 0.1% daily penalty on unpaid social contributions

The National Social Insurance House (CNAS) has warned agricultural employers that from 1 November, a penalty of 0.1% of the debt per day of delay will apply to mandatory social contributions declared but not paid for January–September 2026.

No penalty has been charged on these obligations so far this year. From 1 November, it will accrue until the debt is fully paid, including the day of payment. For October–December 2026, the penalty starts the day after the payment deadline: 25 November for October, 28 December 2026 for November and 25 January 2027 for December.

The rule covers all agricultural employers, regardless of ownership or legal status.

What it means for you

• If you run a farm or agribusiness with staff, check for unpaid contributions for January–September.
• Pay them by 31 October to avoid penalties.
• Note the new deadlines: 25 November, 28 December and 25 January.

Source: InfoMarket, 16.10.2026