Decree-Law no. 72/2017 of 21 June was published, which regulates the allocation of incentives for the recruitment of young people in search of the first job and long-term and long-term unemployed through a partial waiver Or total exemption from payment of contributions to the general social security scheme, in the part concerning the employer.
Decree-Law no. 89/95, of May 6, amended by Decree-Law no. 34/96, of April 18, and by Law no. 110/2009, of September 16, is revoked.
They remain in force until the end of their concession periods, and provided that the conditions for their maintenance are verified, the exemptions from the payment of contributions granted under Decree-Law no. 89/95 of May 6, Amended by Decree-Law no. 34/96, of April 18, and by Law no. 110/2009, of September 16.
August 1, 2017
Partial waiver of payment of contributions:
This is a temporary reduction of 50% of the employer's contribution rate for the recruitment of young people in search of their first job for a period of five years;
It is a temporary reduction of 50% of the contributory rate of the employer's liability for the hiring of long-term unemployed over a period of three years.
The total exemption from payment of contributions:
It is a temporary exemption from the contributory rate of the employer's liability over a three-year period for hiring very long-term unemployed.
Who has the right
Incentives for hiring apply to employers of private law, who are contributors to the general scheme of employees.
The incentives are intended to support the hiring of workers in one of the following groups:
Young people looking for the first job, being considered as such people up to the age of 30, inclusive, who have never provided the activity under an employment contract without term;
Long-term unemployed, considered to be persons registered with the Employment and Vocational Training Institute, I. P. (IEFP, IP), for 12 months or more;
Unemployed persons of very long duration, being considered persons with 45 years of age and over who have been enrolled in IEFP, IP, for 25 months or more.
Employers wishing to benefit from partial waiver or full exemption from payment of contributions must apply through the Social Security website within 10 days of the start of the employment contract to which they are entitled. Application.
Applications for exemption or partial waiver of contributions shall be assessed in accordance with the law in force at the time of submission.
In the case of an application filed after the legal deadline, the measure shall take effect as from the month following that in which it is filed with the competent institution and is in force for the remaining period.
As long as the social security does not issue a deferral decision, the employer must submit the compensation statements of the workers covered with the normal rate. After a deferral decision, the social security will make the correction of the declarations of remuneration from the date of the application.
Portability of measures to encourage hiring
Whenever the termination of the employment contract occurs without a term that is not attributable to the employee before the expiration of the period legally established for the period of allocation of the incentive measure, the employee retains the right to the measure in the situations of subsequent hiring, Remaining period. The new employer can benefit from the remainder of the incentive that the worker carries, or choose to request another incentive that
This worker may be entitled.
Source: Instituto de Segurança Social, I.P.