Within the scope of the Government programme “Employment Initiative 2010” created to assure employment maintenance, to stimulate the inclusion of young people in the employment market, to promote the creation of job posts and to fight unemployment, an Administrative Ruling (“Portaria nº99/2010”) was published establishing an exceptional measure regarding employment support for 2010.  This measure consists in the decrease of 1% of the contribution paid by the employer to the Social Security.

To benefit from this measure the following conditions must be gathered:

a) The employee must be bound to the employer through a labour contract since 2009, without any disruption;

b) The employee must have earned a remuneration equal to the value of the minimum national salary, at least in one of the months part of the second semester of 2009;

c) The employer must not have debts before the Social Security.

Abreu Advogados