• Declaration (returns filing) is done using RRA online portal known as E-tax system and after declaration submission payment is done at any commercial bank or online. Declaration and remittance of contribution to mandatory scheme are made on monthly basis; not later than the 15th day of the month following the month to which the contributions relate.

Sanctions are applied to employers in respect of Pension and Occupational Hazard benefits for late payment of contributions:

Surcharge for late payment - all late payments after the deadline are charged 1.5% per month for the delay of the list of declared personnel and 1.5% for the delayed payment to the bank.

Forced payment of contribution - the employer who fails to remit the contributions on time is subjected to the procedure of forced recovery in conformity with the law.

Penal Sanctions - these can be expected in case of absence or faulty registration; failure to declare employees’ salaries; failure to pay contributions in the given time; failure to respect rules and regulations governing declaration of work-related accidents and diseases; false or inexact declarations.

In extreme cases, Medical Benefits may not be paid if contributions have not been paid. In these instances, the Director General will review the individual case.