Law No 82-B/2014. D.R. n.º 252, Supplement, Series I of 2014 -12-31 Parliament
Approved the 2015 State Budget and amended several legislation in the area of labour and social security law, among which the following should be highlighted:
Increase of the amount due as unemployment and as activity termination subsidies:
The daily amount due as unemployment and as activity termination subsidies may be increased in 10%, in the following situations:
- When, in the same household, both spouses or unmarried partners (União de facto) are holders of the unemployment or the activity termination subsidies and have children or other dependent;
- When, in a single parent household, the only relative is holder of the unemployment and/or the activity termination subsidies and does not receive a maintenance claim declared or approved by Court.
Amendment to the Social Security Welfare Contributions Code (Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social)
The monthly amount granted to the employee as “public and collective transportation vouchers” by the employer is now a basis for contributions, in accordance with the Personal Income Tax Code (Código do IRS), i.e., in case the assignment is not universal.
Temporary reduction of the contribution rate as exceptional measure to the employment support
Amends the Decree-Law no. 154/2014, of October 20 which created an exceptional measure to the employment support, through a temporary reduction of the contribution rate due by the employer during November of 2014 and January of 2016 (including the amount due under the holiday and Christmas allowances).
The assignment of this reduction is now extended to the employees that have an employment contract, without interruption, started before September of 2014, without prejudice of the other requirements that remain applicable.
Fractioned payment of the Christmas and Holiday allowances
The temporary scheme of fractioned payment of the Christmas and holiday allowances foreseen for 2013 is now extended until 31 December 2015.
(This amendment has been included in the Employment Legal Flash of 02-01-2015)