1. Young People First Job - Reduction of the contribution rate.
Requirements: full-time or part-time permanent employment contracts for young people under 30.
Benefits: temporary reduction of 50% in the employer's contribution rate for the recruitment of young people seeking their first job, for a period of five years.
The employer starts paying 11.9% of the worker's remuneration, the worker pays 11% (delivered by the employer) - total rate: 22.9%, instead of 34.75%
2. Disabled Employees - Reduction of the contribution rate
Requirements: fixed-term contract for people with disabilities, whose working capacity is less than 80% of the normal capacity required of a non-disabled worker in the performance of the same duties.
Benefits: permanent reduction of 50% in the contribution rate.
The employer starts paying 11.9% of the worker's pay, the worker pays 11% (provided by the employer) - total rate: 22.9%, instead of 34.75%
3. Long-term unemployed - Reduction of the contribution rate
Requirements: full-time or part-time permanent employment contracts for unemployed persons who, at the time of recruitment, are in demand and registered with the public employment services (IEFP, EMI...) for a long period (12 months).
Benefits: temporary reduction of 50% of the contribution rate for a period of three years.
The employer starts paying 11.9% of the worker's remuneration, the worker pays 11% (delivered by the employer) - total rate: 22.9%, instead of 34.75%.
4. Very long-term unemployed - exemption from payment of contributions
Requirements: full-time or part-time open-ended employment contracts with unemployed persons aged 45 or over who, at the time of the contract, are in demand and registered with the public employment services for very long period (25 months).
Benefits: temporary exemption from employer's liability for a period of three years. The worker pays 11% (provided by the employer).
Conditions for partial or total exemption
Partial or total exemption from payment of contributions to the social security scheme.
The employer must meet the following conditions:
A. The contracts are constituted and registered regularly;
B. Regularize the situations (contributory and tax) in the Social Security and Tax Authority.
IMPORTANT ADVICE: Prior to hiring, it must be confirmed that these measures and conditions remain in force.
