HIBAPRESS
The National Social Security Fund began implementing the provisions of Decision No. 1314.25 related to the social contribution base, starting October 1, 2025.
The Fund explained in an official statement that this decision aims to clarify the components of wages and compensation that are not included in the contribution base, while specifying the ceilings and conditions associated with exemptions, in order to remove any ambiguity associated with the current regulatory texts and standardize declaration and monitoring methods. The statement, a copy of which was received by "HIBAPRESS," added that this measure aims to simplify the compliance process for employers, by providing clear and easy-to-apply practical tools that enable them to adapt their administrative and financial systems to the new legal provisions. The Fund called on all employers to review wage settings within their institutions and adapt internal procedures to ensure compliance with the provisions adopted in the new decision. As part of accompanying the implementation of this project, the Fund announced the launch of a comprehensive support program targeting employers, social partners, in addition to professionals in the field of accounting and human resources management, in order to facilitate understanding of the decision's contents and ensure a smooth transition to the new system. This program includes, according to the same source, updating the social contribution base guide, and organizing regional communication meetings with various stakeholders, with the aim of raising awareness and providing the necessary framework at various stages of implementation.
