If the employer is late in paying the contributions due from them for the beginning of the month following the month they are due on them, or if they have not registered all or some of their employees, they must pay additional amounts as follows:
500 fils for each day of delay in submitting the data, notifications and forms required to implement the law. 10% of the value of the contributions that should have been paid, in the event that the employer does not register all or some of his employees within ten days from the date of their joining the service or pay the contributions on the basis of fake salaries including the additional amount due for the default on the payment of contributions.