Amnesty law, how can farmers buy back their years of work?/ 294-384 euros per year, all fines and late fees in the system are eliminated
Farmers registered in the tax system, that is, who have or have had a NIPT, regardless of whether they are currently active or not, will benefit from the law on the forgiveness of arrears or fines and interest.
Specifically, in the law which has already begun to be implemented, "On the cancellation, cancellation and payment of tax liabilities to the central and local tax administration and of liabilities payable to customs", in articles 5 and 6, the cancellation of arrears interest for the category of self-employed people in agriculture is also specified.
Specifically, "Administrative penalties (fines and late payment interest) for social and health insurance, pertaining to tax periods up to December 31, 2014, that result in being calculated or recorded in the taxpayer's account, including self-employed persons in agriculture, but excluding the contribution, will be deleted." So for obligations older than 10 years, fines and late payment interest will be deleted in any case, even though the obligation for the contribution remains.
While Article 6 provides for "The cancellation of administrative penalties (fines and late fees) for social and health insurance, pertaining to the tax periods from January 1, 2015 to December 31, 2024, that result calculated or recorded in the taxpayer's account, including the self-employed in agriculture, on the condition that 100% of the contribution is paid by 31.12.2026.
In other words, these articles provide that social security contributions for self-employed persons in agriculture, from the entry into force of Law No. 7703/1993, as amended, from 01.10.1993 to 31.12.2024, are paid without interest on late payments, according to the decision in force.
So, every farmer can "buy" years of work with an annual amount of 38,400 lek per year for lowland areas and 29,400 lek per year for farmers in mountainous areas, with no penalties in terms of fines and interest.
For a period of 10 years, farmers in lowland areas would have to pay 384 thousand lek and in mountainous areas 294 thousand lek.
Buying years of work is an option that provides farmers with retirement benefits in the future.
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