Penalties and Sanctions
Legal Framework for Sanctions
The National Institute of Social Security (INSESO) has the authority to impose sanctions on employers who fail to comply with their obligations established in the Social Security Law of Equatorial Guinea.
Compliance with social security obligations is fundamental to guarantee the protection of workers and the proper functioning of the system.
Types of Infractions
Minor Infractions
- Delay in submitting monthly declarations (up to 30 days)
- Non-substantial errors or omissions in declarations
- Failure to update employer data
- Not displaying the affiliation certificate in a visible place
Serious Infractions
- Not affiliating workers within the established deadline
- Delay in contribution payments (1 to 3 months)
- Inaccurate declaration of salaries or number of workers
- Not deregistering workers who cease their activity
- Obstructing INSESO inspections
Very Serious Infractions
- Not affiliating any worker while having the obligation to do so
- Delay in contribution payments exceeding 3 months
- Falsification in documents or declarations submitted to INSESO
- Misappropriation of contributions deducted from workers
- Repeated serious infractions
- Refusing to provide required information or documentation
Late Payment Surcharges
In addition to sanctions, late payment of contributions incurs automatic surcharges calculated on the amount owed:
| Delay Period | Applicable Surcharge |
|---|---|
| Up to 1 month | 3% of amount owed |
| 1 to 3 months | 5% of amount owed |
| 3 to 6 months | 10% of amount owed |
| Over 6 months | 20% of amount owed + late interest |
Sanctioning Procedure
Detection of Infraction
Through inspection, declaration or complaint.
Notification of Charges
The employer receives written notification of the alleged facts.
Defense Period
15 business days to present arguments and evidence.
Resolution
INSESO issues a reasoned resolution within 30 days.
Appeal
Possibility to appeal within 30 days to the competent authority.
Precautionary Measures
In cases of very serious infractions, INSESO may adopt precautionary measures while processing the case:
- Suspension of certifications: No issuance of debt-free certificates
- Preventive seizure: Freezing of bank accounts
- Temporary closure: Suspension of activity in extreme cases
- Disqualification: From participating in public tenders
How to Avoid Sanctions
Pay on Time
Meet monthly deadlines for declaration and contribution payments.
Affiliate Everyone
Register all your workers from the first day of work.
Declare Correctly
Verify that salaries and data are accurate in each declaration.
Update Data
Keep your company and workers' information up to date.
Cooperate
Facilitate inspections and provide requested documentation.
Ask Questions
When in doubt, contact INSESO before making mistakes.
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