Funds: All key points for the 72 installments

of him Dimitris Katsaganis

A “green light” was given yesterday for the submission of applications for the settlement of the 72 installments for insurance debts of the businessmen, who were affected by the pandemic, according to an announcement by e-EFKA.

This is because the electronic services of the Insurance Debt Collection Center (KEAO) were opened for this purpose. They will remain open until January 31, 2022.

The adjustment of the 72 installments can include those self-employed or employers who have joined affected sectors or sectors that were closed by state order for health reasons and created debts from March 2020 to July 2021 (s.s. concern the period February 2020-June 2021).

The first crucial point is that until December 31, 2021, as clarified by e-EFKA circles, only debts from July 2020 to July 2021 can be included, as well as debts for the period from March to June 2020 will have become overdue from 1 January 2022.

This means that the debts of March-June 2020 can be subject to the regulation of 72 installments from January 1, 2022.

Practically, that is, according to analysts with whom he came in contact with Capital.gr, as any entrepreneur has debts in the period March-June 2020, as well as in the period July 2020-July 2021, will probably have to wait to join the 72 installment arrangement from January 1, 2022.

The second point, which must be pointed out, is that the regulation of the 72 installments is independent of any other regulation, as it is emphasized in yesterday’s announcement of e-EFKA.

As mentioned, the peculiarity of this arrangement is that it is monitored independently, without being affected by the existence of current debts or the observance of other parallel arrangements of the same debtor.

For this reason, a separate special payment code has been created, which is linked exclusively to this arrangement and should be used by debtors to pay the installments.

Competent executives point out at Capital.gr This means that if, for example, an entrepreneur joins the 72-installment arrangement and at the same time joins another arrangement for other debts (eg 120 installments), he will not lose the 72 installments if he loses the 120 installments.

Also, he will not miss the 120 doses if he misses the 72 doses. Also, the same sources point out that one will not lose the adjustment of the 72 installments, if one does not pay his current contributions.

It is noted that for the other settings (eg 120 installments, 100 installments, 12 installments, etc.), the clause on loss of one setting, in case of non-payment of current contributions, still applies.

What the circular provides

In detail, the circular of e-EFKA for the 72 installments is as follows:

1. Regulation of insurance contributions

Employers, self-employed and self-employed professionals were given the opportunity to be subject to a partial payment arrangement of their insurance contributions for specific periods of time for which an extension of the payment deadline or suspension of collection had been granted.

The debts of the above-mentioned time periods, after the expiration of the payment deadline, may be subject to a partial payment arrangement up to seventy-72 monthly installments, as follows:

The principal debt is capitalized on the date of inclusion in the regulation and from the following month of that of the regulation the regulation is charged with an interest rate of two and a half percentage points (2.5%) calculated annually. From the date of affiliation there is no further charge for additional fees, surcharges and interest due to late payment.

Exceptionally, if the above debts are subject to a settlement scheme of up to 36 monthly installments in accordance with the notified provisions, they will not be charged with the aforementioned interest rate.

The amount of the monthly installment for the regulated insurance debts cannot be less than 50 €.

Note that setting type 650 has been created for this setting.

2. Scope of the regulation

The provisions of this regulation include upon request by the debtor:

Debts from insurance contributions of employers, self-employed and self-employed, whose payment deadline was initially extended until April 30, 2021 and is extended again until December 31, 2021 (suspension of collection).

– Overdue debts of affected employers, self-employed and self-employed from insurance contributions for periods of employment from February 2020 to June 2021, which are not regulated, as well as any installments from additional liquidation of insurance contributions of previous years, for which a grant was granted.

As an exception, the provisions of this regulation may include, after the choice of the debtor, those of the above debts that have been subject to a permanent debt settlement regime from 27/10/2020 to 12/11/2021. This amendment concerns employers, self-employed and self-employed, to whom the measure of temporary prohibition of operation was imposed at any time in the period from 27/10/2020 to 31/07/2021.

3. Submit an application

The application for inclusion in the regulation is submitted until January 31, 2022 to the Electronic Services K.E.A.O .. For the debts that are in suspension of collection until 31.12.2021 condition for the regulation is to become overdue and to be forwarded to K .Ε.Α.Ο.

Already certified users or those who register (certify) as users in the Electronic Services to Borrowers are given the opportunity to settle their debts via the Internet.

For cases that may be excluded from the certification in the Electronic Services K.E.A.O. the application will be submitted to the competent services of K.E.A.O. and through an electronic citizen service application on the website of e-Ε.Φ.Κ.Α ..

Affected employers, self-employed and self-employed professionals who have been subject to a permanent debt settlement regime from 27/10/2020 to 12/11/2021, submit an exceptional request to the competent services of K.E.A.O. and through an electronic citizen service application on the e-Ε.Φ.Κ.Α website. in order for the relevant debts to be subject to the settlement of those affected by the pandemic.

Competent bodies for the issuance of a regulation decision are the heads of the Regional services of K.E.A.O.

The debtor is obliged to pay the amount of the first installment by the last working day of the month of the application in order for its regulation to become effective. The next installments of the arrangement are paid until the last working day of each month following the month of joining the arrangement.

At any stage of the settlement the debtor can repay the remaining installments of the settled debts in a lump sum, without the interest rate charge.

4. Loss of adjustment

The arrangement is dismissed in case no amount of installments corresponding to two (2) installments of the arrangement is paid.

It is noted that this arrangement is monitored independently, without being affected by the existence of current debts or the observance of other parallel arrangements of the same debtor. For this reason a special payment code was created, which is used exclusively to serve this arrangement. Loss of adjustment results in:

• the loss of the benefits of regulation,

• the conversion as required of the entire balance of the debt and previous interest, additional fees and surcharges,

• the pursuit of debt collection with all the means provided by applicable law.

5. Benefits of regulation

For debtors who are subject to regulation in accordance with this law and comply with the terms of the regulation:

• The criminal prosecution against the debtor is suspended and the statute of limitations for the criminal offense is suspended in derogation of the time limits,

• The execution of the imposed sentence is postponed or, if its execution has started, it is interrupted,

• Compulsory collection measures are suspended,

• The continuation of the enforcement procedure on the real estate and movable property of the debtor is suspended. For seizures in the hands of third parties imposed up to the date of entry into the arrangement, the measure of seizure is lifted by the debtor being placed in the arrangement, upon request, and reimbursed amounts from seizures in the hands of third parties before the entry into this arrangement are taken into account. to cover current installments of the arrangement.

• The prescription of the debts, for which an application for inclusion in the regulation is submitted, is suspended and is not completed before 1 year has passed from the end of the regulation.

• During the settlement and under the condition of observance of the terms of the specific settlement, a proof of insurance awareness of two months validity can be issued to the debtor.

Businesses are issued a certificate of insurance awareness for the collection of public works accounts. Prerequisite is the non-existence of current or overdue debts for the specific project. In case of debt, a certificate of insurance awareness is issued with a deduction of an amount equal to the amount of the debt.

6. Create a payment code to pay the installments of the arrangement

For the payment of the installments and in order for the specific arrangement to be served independently, a separate payment code was created called “Payment Code” and it is connected exclusively with the specific arrangement.

Therefore, the installments of the regulation of law 4821/2021 will not be paid using the Debtor ID. The “Payment Code” appears in the printing of the debt settlement application and in the application “Electronic debtor card” and then “Debtor Payments” of the menu of the Electronic Services K.E.A.O.