Article 110 of Social Insurance Law

The Institution's rights against employers, insured persons who are pensioners, and their beneficiaries shall lapse upon the expiration of five years from the due date. Every demand addressed by the Institution to the person concerned by registered letter containing a statement of the amount of these sums shall constitute a ground for interrupting the limitation period prescribed in the preceding paragraph. The limitation period shall not run against the Institution in respect of an employer who has not previously enrolled all or some of his workers in insurance except from the date on which the Institution learns of their employment with him. The employer's right to recover amounts overpaid by him shall lapse upon the expiration of three years from the date of payment without his having claimed them from the Institution.