Georgia Writes Off Pension Fines for Employers Who Pay by 31 December: New 300 Lari Fine from 15 October

The Pension Fund of Georgia has started an information campaign for employers about the law On Exemption from Administrative Penalties, Interpressnews reports. Under the law, employers with unpaid fines for missed pension contributions are released from them if they pay the contributions and the surcharge accrued on them in full by 31 December 2026.

Which fines are written off

According to the Pension Fund of Georgia, the relief covers fines imposed before 18 September 2026 for pension obligations that arose after 1 May 2025 and remain unpaid. Commersant and SOVA put the scale at about 13,500 employers and about 43 million lari in fines.

No separate application is needed. The fund applies the exemption automatically once the debt is paid, and proceedings on these fines are suspended until 31 December 2026.

What changes on 15 October

Together with the amnesty, the Parliament of Georgia adopted amendments to the Law on Funded Pensions. From 15 October 2026, the fine for failing to make pension contributions is 300 lari. If the employer pays the contribution and the surcharge within 10 working days of the fine, the fine is cancelled.

What employers should do

Contributions are due for staff who take part in the scheme, which means citizens of Georgia and holders of permanent residence permits. Their salaries in Georgia are paid net of a 2% pension deduction, and the employer adds another 2%, which is part of monthly bookkeeping for a business in Georgia.

If you own an LLC in Georgia or work as an individual entrepreneur with hired staff, check whether your business has unpaid pension fines or arrears and settle them before the end of the year. Details are published on pensions.ge.

The law is already in force. The write-off is a one-off measure and applies only to debts paid by 31 December 2026.