The employer is liable to pay contributions to the previously mentioned Funds by the end of the calendar month which follows the month for which contributions are due.

Additional charge
In case of delay in the payment of contributions by an employer, an additional charge must be paid to the Social Insurance Fund, the Social Cohesion Fund, and the Health Insurance Fund, fixed as a percentage of the contributions due and rising progressively according to the time of delay. For the first month of delay the charge is 3% and increases by 3 points for each month of delay after the first month up to a maximum of 27%