Following the increase of the value of the minimum monthly remuneration (€505), the Government has decided to proceed with the reduction of 0.75 % of the Social Security contributions paid by the employers regarding the remuneration due between November of 2014 and January of 2016 (including the amounts due under the vacation and Christmas allowances).
This measure applies to the private employers, as contributors of the dependent employees Social Security regime, without prejudice to the exceptions provided for in the aforementioned decree-law.
The assignment of this reduction is subject to the following cumulative conditions:
- Existence of an employment relation between the parties, without interruption, since at least May of 2014;
- The employee has earned the minimum monthly remuneration at least in one of the months between January and August of 2014;
- The employer has the situation regularized before Social Security.
Such reduction is granted ex officio by the Social Security’s services, when the required conditions are met, after the submission, by the employer, of the autonomous income statements of the employees covered by this reduction. In case of part-time employment contracts, such reduction depends on the submission of an application.
This support measure may be combined with other employment incentives applicable to the same workplace.