The optional insurance gives the opportunity to the persons who were insured at IKA or any with IKA merged insurance funds, to continue their insurance by paying the relevant contribution, if for some reason they are not in a working relation any more.

The conditions that must be met in order to join an optional insurance are the following:

With the law 4174/2013   new penalties are imposed, in some cases smaller than those which are currently in force (see below).

The new provisions provide exemption from surcharges (interest) and fines due to force majeure (force majeure are considered to be events that are unpredictable and cannot be prevented, as much diligence as the taxpayer may show, natural person or legal entity),after a request of the taxpayer has been submitted to the Head of the competent tax office. The prerequisite for the qualification of this favorable arrangement is that the taxpayer has paid the imposed taxes. It is at the discretion of the Tax Administration to recognize the force majeure.

No exemption is provided for penalties regarding misrepresentation and fraud offenses.

The questioning of fines has to be made with the appeal to a higher administrative authority.

In particular, the fines become imposed by tax category as follows: