Social Security contributions – Applying for a reduction for hiring open prison inmates

Employers entering into an employment contract with open prison inmates 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.

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

  • Online

    Free of charge

    No prazo de 10 dias a contar da data de início do contrato de trabalho

  • Search for a point of service near you:

Who can social Security contributions – Applying for a reduction for hiring open prison inmates?

When can you social Security contributions – Applying for a reduction for hiring open prison inmates?

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

What is the period of reduced contributions for hiring open prison inmates?

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

  • 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 open prison inmates?

What is the support legislation?