Social Security contributions – Applying for an exemption for hiring open prison inmates

Employers entering into an open-ended employment contract with open prison inmates may apply for an exemption from social security contributions.

This exemption applies only to the employer’s contribution, and not to the employee’s 11% contribution.

Open prison inmates

Open prison inmates may carry out a professional activity in, near or outside a prison, with either moderate or no direct supervision. (Article 12 of Law No 115/2009 of 12 October, as amended)

Service channels

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    Within 10 days of the start date of the employment contract

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Who can social Security contributions – Applying for an exemption for hiring open prison inmates?

When can you social Security contributions – Applying for an exemption for hiring open prison inmates?

  • Within 10 days of the start date of the employment contract.

What is the exemption period for hiring open prison inmates?

What are the documents and requirements to social Security contributions – Applying for an exemption for hiring open prison inmates?

  • The employer is entitled to the exemption if all of the following conditions are met:

    • the employer is properly constituted and duly registered;
    • it has fulfilled its obligations relating to tax and social security contributions with the Social Security and Tax and Customs Authorities;
    • it is not late in paying wages;
    • it is entering into a full-time or part-time open-ended employment contract with the employee;
    • it has, in the month in which it applies for the exemption, a total number of employees higher than the average number of employees registered in the 12 months immediately before applying.

How social Security contributions – Applying for an exemption for hiring open prison inmates?

What is the support legislation?