Former Deputy Finance Minister and founder of Tax & Legal Solutions Zurab Dznelashvili has proposed a one-time amnesty for businesses with unpaid administrative fines imposed by Georgia’s Pension Fund.
The Pension Fund fined companies GEL 6.7 million during the first seven months of 2026 over failures to properly make mandatory pension contributions. Since May 1, 2025, employers have faced a GEL 500 fine for a first violation, with the penalty doubling for repeat offenses.
Dznelashvili argues that businesses initially lacked sufficient knowledge and experience with the pension contribution system, while limited legal and administrative practice led in some cases to incorrect fines. He also questions the simultaneous use of fines and late-payment penalties for the same violation.
He proposes a temporary financial amnesty for all imposed but unpaid administrative fines. According to Dznelashvili, the measure would reduce the burden on businesses while also easing pressure on the Pension Fund, courts and the National Bureau of Enforcement.
