The limitation period for affiliation and social security contributions is 5 years. It starts on 1 January of the year following the year in which contributions became payable.
The 5-year period is increased to 30 years if it can be proved by the employer's books, regular wage statements or a criminal conviction that social security contributions have been withheld from wages but not paid within the prescribed time frames.
The right to reimbursement of social security contributions paid unduly is limited to 5 years from the end of the year in which the contributions were paid.