Decree Lifts Penalties
Employers who fell behind on their social insurance contributions can now shed the interest, fines and late-payment surcharges attached to those arrears, under a measure publicized on 13 November 2026. The relief flows from Legislative Decree No. 29 of 2026, signed by President Ahmad al-Sharaa in February 2026.
The exemption applies to establishments registered with the General Establishment for Social Insurance that owe overdue monthly contributions for their workers. The underlying debt itself is not erased; only the penalties layered on top of it are set aside.
One-Year Settlement Window
To qualify, an employer must pay off the original arrears within one year of the decree taking effect. The waiver covers obligations accrued under Social Insurance Law No. 92 of 1959 and its later amendments, the framework that governs mandatory contributions for insured workers.
The window does not stay open indefinitely. The decree is set to expire on 17 February 2027, after which the standard interest and fines resume for any contributions still unpaid.
Uptake So Far
Since the decree took effect, 27,981 employers have benefited from its terms. They have paid a combined 910,358,619 Syrian pounds (SYP) toward their outstanding contributions.
In return, authorities have forgiven 233,845,618 Syrian pounds (SYP) in interest, fines and surcharges that would otherwise have been due, lowering the cost of bringing their accounts back into order.
Regions Still Lagging
Participation remains limited in the northern and eastern regions, and employers there were urged to file before the deadline. The appeal singled out owners of workplaces damaged during the revolution years by the former regime, whose records and finances were often disrupted.
A dedicated committee is reviewing the applications. Some exemption decisions have already been issued, while paperwork is being completed on the remaining requests.
Incentive to Settle
By stripping away the accumulated penalties, the measure lowers the barrier for employers whose contribution records had lapsed to clear their old debts and return to regular payment.
The fixed expiry on 17 February 2027 adds a measure of urgency, since the interest and fines return for anyone who misses the window.