New Social Insurance Agency Penalties from 2026: Where Employers Face the Highest Fines
From 2026, the Social Insurance Agency will significantly tighten its supervision of compliance with reporting obligations and, consequently, the imposition of penalties. The reason is the transition to fully automated data processing and the abolition of the ELDP (Pension Insurance Record Sheet) – the system requires data to be reported on time, accurately, and without errors.
The areas with the highest risk are as follows:
- Registration Forms (RFs) – Changes and Interruptions of Insurance Coverage
- Late submission: €0.60 – €3.32 per day
- Failure to report at all (identified during an inspection): €0.90 – €6.64 per day
- The total fine may amount to up to €16,596.96.
Example:
Reporting an employee’s absence or the suspension of insurance coverage 10 days late → a fine of €6.00 to €33.20 per case.
- Employee Register
- Late registration of an employee: €0.30 – €16.60 per day.
- Failure to register an employee at all: €0.60 – €33.20 per day.
An employee must be registered before commencing work (not retroactively after a weekend or a month later).
Additional potential penalties from 2026:
- Additional penalties that may apply from 2026:
If you provide incorrect identification data that prevent the matching of payments or the calculation of benefits, penalties comparable to those for late reporting may apply.
→ penalties comparable to those for late reporting (starting from approximately €0.60 per day).
- Failure to provide documentation during an inspection / lack of cooperation
→ a fine of up to €663.87.
The “Second Chance” Principle
The Social Insurance Agency will not impose a fine if the obligation is fulfilled within 7 days after the statutory deadline has expired.
In practice, this mechanism is limited – if you become aware of an employee’s absence only during payroll processing, the 7-day grace period will usually have already expired.
How the Social Insurance Agency Determines the Amount of a Fine
When determining the specific amount of a fine, the Social Insurance Agency takes into account the severity of the breach, the length of the delay, and whether the violation has been repeated.
Recommendation
To avoid penalties, we recommend that you
- ensure the prompt reporting of new hires, absences, and any employment-related changes (rather than postponing reporting until payroll processing),
- verify the accuracy of the data before submitting it.
