Voluntary waiver is invalid; employers that underpay social security face fines of up to 3 times the amount; new rules are about to take effect.

On November 1, the National Tax Administrative Penalty Discretion Benchmark came into effect, and illegal acts related to social insurance contributions were included in the unified national tax administrative penalty discretion system for the first time. The Benchmark specifies that employers that fail to pay social insurance contributions may be fined up to three times the amount owed. At the same time, it should be noted that so-called "voluntary waiver of social insurance agreements" are invalid.