A revised legal framework introduces a shorter statute of limitations for EFKA claims, reshaping how long the fund can pursue outstanding insurance contribution debts.
A new 5 year limitation period will apply from 01.01.2026 for claims tied to work or services performed after that date, replacing the previous 10 year window. This adjustment stems from Article 6 of Law 4997 2022 and follows a decision by the Council of State, effectively narrowing the amount of time EFKA has to activate debt recovery procedures.
For contributions linked to work or services completed up to 31.12.2025, the 10 year timeframe remains intact. Under this system, the countdown begins on the first day of the year that follows the year in which the insured work was provided.
As a result, contributions corresponding to 2026 will enter their statute of limitations on 01.01.2027 and expire on 31.12.2031 unless interrupted. Meanwhile, contributions associated with 2025 will begin their countdown on 01.01.2026 and conclude on 31.12.2035 provided no interruption occurs.
Enforced collection actions, execution measures, legal procedures, bankruptcy, liquidation processes, auction rankings, and notifications of debt certification can interrupt the limitation period. Once any of these actions take place, the statute of limitations no longer runs uninterrupted.
Expired claims are explicitly excluded from use when issuing insurance clearance certificates or documents serving as equivalent proof.
Transitional provisions clarify that debts already expired without interruption remain expired even if individual notices were dispatched, partial payments were made, or the debts were placed into arrangements after the expiration date. Payments already made toward expired debts are not refundable.
Non salaried insured individuals have the option to request the inclusion of expired contribution periods in the calculation of their pension time when submitting their retirement application. To activate this possibility, they must pay the relevant contributions along with any associated surcharges for the period they seek to reinstate.
