Parliament has approved amendments introducing a one-time amnesty for employers fined for failing to make mandatory pension contributions. As of September 9, the measure covered 48,069 fines imposed on 13,488 employers, totaling GEL 42.9 million.
The amnesty applies to unpaid fines imposed by September 18, 2026, for pension obligations arising after May 1, 2025. Employers must fully pay the pension contribution and accrued late fees by December 31 to qualify.
From October 15, the fine for failing to make a pension contribution will be set at GEL 300. The fine will be cancelled if the employer fully pays the contribution and related amount within 10 working days of the fine being imposed.
The amnesty will be applied automatically, with no additional application required. Administrative proceedings and enforcement will also be suspended until December 31, although suspension does not stop late fees from accruing on unpaid pension contributions.
