When submitting voluntary contributions to ENASARCO, enterprises must reopen their VAT account and take at least one mandate of agency. Otherwise, they lose the benefits related to ENASARCO pensions and create obligations towards the Enasarco Foundation. The obligation towards the foundation arises from contracts with pre-employers.

Other pensions do not create incompatibilities because Article 9 of the Law only applies to those listed pensioners. The contribution request must be submitted within two years of cessation of activity, otherwise, the contribution will lapse (Article 9, comma 2 of the Regulations). Payments must be made within the payment period for contributions related to the cessation of activity or when the request is received.

The amount of voluntary contribution is calculated based on the average of liquidated contributions over the past three years of mandatory contributions, including solidarity quota and cannot fall below the annual minimum provided for the monomandatary agent (Article 9, comma 3). Payments arriving after November 30 cover subsequent periods. The right to voluntary contributions expires when the agent reaches the ENASARCO pension age requirements (Article 9, comma 5).

If she reopens her VAT account and signs a new mandate, the contributions would become obligatory, half borne by the employer and half by the agent, and would apply to the requested retirement age. Article 9, comma 4 provides that the agent who resumes the activity informs the Foundation and loses the right to continue voluntarily: to resume voluntary contributions after a new cessation would require a new request, with requirements and a two-year calculation based on that date. The ENASARCO voluntary contribution regulation has had a significant impact on enterprise management and tax relations.

It is important to maintain the conditions stipulated by the Enasarco Foundation's Institutional Activities Regulations to ensure the continuity of services and respectful management of enterprises.