Social Security contributions – Applying for an exemption for hiring workers already employed by an employer on a fixed-term contract

Employers who enter into an open-ended employment contract with employees who already work for them under a fixed-term contract may apply for an exemption from social security contributions.

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

Service channels

Learn where you can perform the service and what the advantages of each channel are

  • Online

    Free of charge

    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 workers already employed by an employer on a fixed-term contract?

When can you social Security contributions – Applying for an exemption for hiring workers already employed by an employer on a fixed-term contract?

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

What is the exemption period for hiring workers already employed by the employer under a fixed-term employment contract?

What are the documents and requirements to social Security contributions – Applying for an exemption for hiring workers already employed by an employer on a fixed-term contract?

  • 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 workers already employed by an employer on a fixed-term contract?

What is the support legislation?