Non-payment or partial payment of the contribution, within the deadlines of 28 April 2023 for the two-thirds of the amount and 31 October 2023 for the final balance, results in the initiation of a collection procedure, including through enforcement, by the collection services of the Revenue Agency, and the imposition of late payment interest, at the legal rate, starting from the date of expiry of the payment deadlines. This is without prejudice to any competence of the Authority with regard to the activities of control and enforcement of omitted, partial or late payments, including with regard to the application of the legal interest due.