Social Security contributions – Applying for a reduction for hiring young people seeking their first job

Employers entering into an open-ended employment contract with young people seeking their first job may apply for a 50% reduction in the social security contribution rate.

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

Young people seeking their first job

Young people seeking their first job are persons who are aged 30 or under at the time of conclusion of the employment contract and who have never had an open-ended employment contract.

The previous conclusion of a fixed-term employment contract or self-employment would not prevent someone from being regarded as a young person seeking their first job.

Service channels

  • Online

    Free of charge

    Within 10 days after the beginning of the employment contract

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Who can social Security contributions – Applying for a reduction for hiring young people seeking their first job?

  • Employers.

When can you social Security contributions – Applying for a reduction for hiring young people seeking their first job?

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

What is the period of reduced contributions for hiring young people looking for their first job?

The period of reduced contributions is 5 years.

What are the documents and requirements to social Security contributions – Applying for a reduction for hiring young people seeking their first job?

  • The employer is entitled to the reduction 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 employment contract of indefinite duration with the employee;
    • it has, in the month in which it applies for the reduction, 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 a reduction for hiring young people seeking their first job?

Online

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