Code Of The Contributory Schemes Of The Social Security Contributions System

Original Language Title: Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277624449334d4331594c6d527659773d3d&fich=ppl270-X.doc&Inline=false

1 PROPOSAL of law No. 270/X/4th explanatory memorandum the modernisation of the social security system is today a national design. The important mission that it is up to social security in the consolidation of the development of society and the economy makes it imperative to promote the sustainability of this system in the decades to come, either from the point of view of both the social security contribution which ensures. The adequacy of the current social security system, established in very different economic and social circumstances of current, must necessarily pass through the establishment of a new balance between rights, duties and responsibilities, framed in a new paradigm of social and intergenerational justice-contributory, that is based on four fundamental objectives: to respond to the imminent population ageing, make the social security system more favourable to employment , combat social exclusion and poverty and to reconcile better and more social protection with accuracy and efficiency. It was with these objectives the XVII constitutional Government, undertook, with the Portuguese in your program to do «to adopt a new code of the contributions '. This commitment made by the Government in your program was also discussed in the social dialogue with the social partners. This work resulted in two important tripartite agreements: the agreement on Social security reform ' and ' agreement to a new system of Regulation of labour relations, employment policies and Social protection», which were concrete form on the new contributory social insurance scheme. It is, therefore, on the fulfilment of the commitment made by the Government in your program and with the social partners presented to Parliament the draft law for approval of the code of Social Security contributory schemes.

2 the need of the proposed Code is necessary because the existing legislation that regulates the legal relations between the taxpayers and the beneficiaries and the insurance system is dispersed, of different eras and different normative nature. This dispersion results immediately the existence of different rationales, justifications or conditions underlying the matter regulated therein. Therefore notes that the rationality that determined the rates more favorable in force contribution ranges from diploma to degree depending on the moment in which it appeared in the legal order. The same applies in respect of contributory incidence bases laid down in the light of the specificities of certain groups of beneficiaries and taxpayers. Anyway, we have diplomas approved in completely different social and regulatory contexts, which were springing up to address the specific problems and were building the public social security system. This dispersion and differences, as well as introduce inequities of treatment of contributors and beneficiaries by the insurance system of social security, makes it equally difficult knowledge of rights and obligations on the part of the recipients, and hinders the systemic interpretation of diplomas. So, with the presentation of this Bill for approval by the Assembly of the Republic, of the code of Social Security contributory schemes, the Government fulfills the commitments assumed and in itself symbolizes your conviction of the absolute necessity of the normative instrument of this nature. This is the first systematic in the history of the Portuguese social security of normative acts that regulate all contributory legal relationship between taxpayers and beneficiaries and the social security contributions system. Governed as all normative acts since that which determines the legal relationship, the determination of the subject and their rights and obligations, the non-compliance to the respective administrative regime.

3 With the proposed Code is the compilation, systematization, clarification, the harmonisation of the principles which determine the rights and obligations of contributors, beneficiaries of the social security contributions system, the adequacy of the regulatory and a strong contemporary factuality simplification and administrative modernization. This consecration, in a single document all the governing regulatory material relationships of rights and obligations between the social security contributions system and their beneficiaries and taxpayers is also essential in an economy to be modern and attractive to domestic and foreign investment. Just clear legislation enables citizens and companies meet, easily, your rights and obligations, and can easily carry them and comply with these. The code that the present draft law submits for approval by the Assembly of the Republic, in addition to the aforementioned compilation and systematization are some of the measures that deserve consecration because they are new or clarifying the existing legislation. To highlight innovative measures from the outset that resulted from the agreement recently concluded between the social partners in the context of labour relations, and that aim to give an important contribution in the fight against precariousness and segmentation in the labour market. In the general scheme of employees is introduced the principle of adequacy of contribution rate borne by the employers on the basis of the mode of employment contract concluded. Introduces for the first time, between workers and companies, the obligation of burden-sharing with the social protection of the self-employed, whose activity is to provide services. These measures are an important step towards promoting the quality and stability of industrial relations.

4 However, mindful of the current economic and social context it was decided to defer the entry into force of the adequacy of the contribution rate for the day January 1 2011 and divide by two years the contribution rate committed to contracting entities. Ensures to the workers the benefits instead of labour income are calculated from that which is actually your work performance by ensuring them more social, protection, as agreed with the social partners, to extend the reserve base contributory staged the new components of remuneration, in conformity with the limits defined in the code of the personal income tax (CIRS). As regards self-employed persons the contribution minimum tax base is reduced by 1.5 times the Social support Index (IAS) IAS. This amendment is justified because, on the one hand the relevant income for the purpose of determining the tax base contributory to consider becomes, in the case of the provision of services, 70% of the total value of the services rendered, and in the case of producers and merchants 20 percent of goods sold and, on the other hand, because the step for the calculation of contributions shall be determined on the basis of this performance , failing to be determined without any relation with the income earned by the employee. They apply to all self-employed persons including agricultural producers. With aim to encourage stable labour relations and at the same time discouraging precariousness make five percentage points of that contribution rate of self-employed persons are considered contractors, contracting entities of these same services.



5


Finally, with regard to the general scheme of the employees, a novelty that is the creation of a new group of workers with specificity, designated in this code to employees under accumulation. Dedicates for the first time in the contributory social security scheme, equal treatment, social security, employment and self-employment when this is provided by the same worker to the same company or companies in the same business group. This consecration is another decisive step in promoting stability and links to guarantee adequate levels of protection to workers, to the extent that approaches the base contributory to the remuneration actually paid, reduced, in this way, the use of pay schemes that result in desprotecção of workers. In view of the fact that from the contributory base which is determined the value of benefits granted to beneficiaries in lieu of the income lost by the occurrence of contingencies and protected, in order to ensure that the payments approach as much as possible of the lost income, if greater uniformity of contributory incidence bases. As regards the contribution rate, compliance with the provisions on Social Security, approved by law No. 4/2007, of 16 January, settling the global contribution rate actuarialmente on the basis of the cost of protection of eventualities. In the setting of more favourable rates, established due to the nature of taxpayers, beneficiaries ' specific situations and policies of employment, obey if the criteria of rationality that consist of the deduction of the portion corresponding to the cost of labour solidarity or the deduction of the cost corresponding to the event or contingency protection not included within the scope of which material concerned.



6 However, as regards the activities considered economically weak workers in accordance with the proposed Code, the need for maintaining sustainability balances of these sectors and the maintenance of employment, it was decided to keep to the current workers fees that are in place, and only the new workers will apply the fees now approved. Still with regard to the contribution rate of self-employed persons shall be your fitness at the cost of technical eventualities, and to the integration of the event in the context of material disease all self-employed workers, from 32% to 29.6% in the proposed Code. With this proposal for a code is kept in the general scheme of employees specifics to workers integrated into categories or specific situations. The homeworkers dedicates only a material scope of protection, beyond what is required at present also includes the possibility of disease, putting an end to the possibility of the material scope of protection to cover this eventuality, strengthening the social protection of these workers. Giving implementation the provisions of the labour code and alluded to agreement on labour relations, the seasonal work scheme of too short duration, as well as the right to register of remunerations for equivalence in periods of inactivity of workers hired under an employment contract. As regards workers in early retirement situation, as agreed with the social partners, the current beneficiaries remain with the regime unchanged, in closed group, and for the appropriateness of the contribution rate.



7 for the promotion of active ageing is maintained the possibility of active pensioners continue to contribute to a scheme with specific characteristics, in particular of material scope of reduced protection, maintaining also the specificities of the contributory regime of workers with long contributory careers that choose to work beyond the age of 65. With regard to agricultural workers, and with respect for the principle of equal treatment of workers, from now to the extinction of the ' worker ' and the contributory regime undifferentiated was associated with that resulted in less protection for the employee. Today, your base pay is fixed in conventional terms, although by agreement between worker and employer, it was possible to actual remuneration. Despite your material scope of protection include the possibility of unemployment, these workers actually had only a right to unemployment social allowance which was an incomprehensible injustice. Thus, the proposed Code, the system of social protection of workers of agricultural activities shall be regulated equally to all agricultural workers on an equal footing with other workers in social protection guaranteed. It's also kept the regime with specifics for employees of local fisheries and coastal. With regard to voluntary social insurance are not significant changes. It is the adjustment of the contribution rate, reduces the contribution period needed in order to change the base pay for an upper echelon, from the current 24 months to 12, by understanding that this is the appropriate time lapse in accordance to allow the regime to work respecting the philosophy behind it. Increase the number of levels, and can now contribute a contributory tax base up to 8 times.

8 the continuous reduction in the current levels of fraud and evasion will be crucial to ensure the credibility and ethical standards of the system, as well as your sustainability in all dimensions, particularly in your financial dimension, contributing to your sustainability. In this regard the proposed Code dedicates a Part dedicated to the breach of the obligation to pay. It's not about innovative matters only if the compilation, systematization, simplification and clarification of the normative in force already. As regards the administrative scheme is also not here introduced innovative matters having made consecration of standards were already applied but scattered in various degrees. In the code, once more compiled, summarized and clarified the administrative regime of contributory legal relationship. The most significant change that has long been required, materialized in the update of the fines that have been applied, so that they perform truly one of the fundamental objectives of the feathers and that is the talk of potential offender committing the offence. Still, in the regime of administrative offences which aims to approve, if ever the degree of guilt of the agent, the type of person, the size of the company, at the time of default and the right that aims to protect. Were heard, on an optional basis, the social partners sitting under the Standing Committee of Social dialogue. Must be heard the Government organs of the autonomous regions and through public discussion in Parliament, must be operated all the procedures necessary to ensure the participation of representative structures of workers and employers, in accordance with the provisions of articles 470.º and 472.º of the labour code. So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following Bill: 9 Article 1 subject-matter 1-is approved the code of the contributory schemes of the Social Security Contributions System, hereinafter referred to as the code, which is published in the annex to this law and it is an integral part. 2-the code does not apply to pending procedures and processes related to enforced collection, except in cases of extrajudicial conciliation procedure. Article 2 Application the provisions of social security institutions in the code shall apply, with any necessary adaptations, welfare institutions created prior to the entry into force of Decree-Law No 549/77, of 31 December. Article 3 obligation to inform 1-within 30 days from the publication of this law, the competent social security institutions must apply to employers the information related to employment contracts in force that is necessary for the implementation of the provisions of the code, getting these required to provide the information requested in the same period. 2-the violation of the provisions of the final part of paragraph 1 determines the application of the higher contribution rate. Article 4 1-legislative authorization Is the Government allowed to legislate, within 180 days, in order to create a legal regime of protection in the event of involuntary unemployment for specific groups of beneficiaries from among the members of the statutory bodies of legal persons and self-employed persons engaged in entrepreneurial activity.


10 2-the contribution rate to create for this purpose will be suitable for the actuarialmente cost determined that protection will be guaranteed, and may not in any case be higher than the actuarial cost of the event of unemployment referred to in code. Article 5 Rules Are regulated by decree-law or by regulatory decree the procedures necessary for the implementation, application and enforcement of the provisions of the code. Article 6 set-1 Standard With the entry into force of the code: a) are repealed article 19 of Decree-Law No. 513-M/79, of 26 December; b) Decree-Law No. 103/80, of 9 may; c) Decree-Law No. 124/84, of 18 April, amended by decree-laws Nos. 330/98, of 2 November and 14/2007, of 19 January; d) articles 14 and 19 of Decree-Law No. 140-D/86, of 14 June; e) Decree-Law No. 401/86, of 2 December; f) articles 2 to 17, paragraph 1 of article 18, 19 to 21, 35 to 44 and paragraph 1 of article 45 of Decree-Law No. 40/89, of 1 February; g) articles 1 to 8, 10 and 12 of Decree-Law No. 64/89, of 25 February; h) Decree-Law No. 102/89, of 29 March; I) Decree-Law No. 300/89, of 4 September; j) Decree-Law No 411/91, of 17 October;

11 l) Decree-Law No. 327/93 of 25 September, amended by decree-laws Nos. 103/94, of 20 April and 571/99, of December 24; m) Decree-Law No. 328/93, of September 25, as amended by decree-laws Nos. 240/96, of December 14, 397/99, of 13 October, 159/2001, of May 18 and 119/2005, of 22 July; n) articles 7, 9, 10, 11 and 12 of Decree-Law No. 89/95, of 6 may; the) Decree-Law No. 199/99, of 8 June, amended by article 36 of Law No. 3-B/2000 of 4 April; p) Decree-Law No. 200/99, June 8; q) Decree-Law No. 464/99, 5 November; r) Decree-Law No. 40/2001, of 9 February; s) Decree-Law No. 106/2001, of 6 April; t) Decree-Law No. 8-B/2002, 15 January, amended by decree-laws Nos. 111/2005, of 8 July and 125/2006, of 29 June; u) Decree-Law No. 87/2004, of 17 April and Decree-Law No. 261/91, of 25 July; v) Decree-Law No. 98/2005 of 16 June; x) Regional Legislative Decree No. 12/93/M, of 27 July, as amended by Regional Legislative Decree No. 22/98/M, of 18 September; z) Articles 17, 20, 24, 127, 128 and 129 of the Decree No. 45266, September 23 1963; AA) Decree 420/71, of 30 September; BB) implementing Decree No. 43/82, of 22 July; CC) implementing Decree No. 5/83, of 31 January;

12 dd) implementing Decree No 12/83, of 12 February, amended by the implementing Decree No. 53/83 of 22 June; EE) n) implementing Decree No. 75/86, of 30 December, amended by the implementing Decree No. 9/88, of 3 March; FF) implementing Decree No. 14/88, of 30 March; Gg) implementing Decree No. 17/94, of July 16, as amended by the implementing Decree No. 6/97, of 10 April; HH) implementing Decree No. 26/99, 27 October; II) Regional Decree No. 26/79/M 7 November; JJ) Regional Decree No. 18/84/A, of 12 may; LL) Ministerial order No. 780/73 of 9 November; mm) Ministerial order No. 456/97, of 11 July; nn) Ministerial order No. 989/2000, of 14 October; OO) Ministerial order No. 1039/2001, of 27 August, as amended by ministerial order No. 311/2005 of 23 March; pp) Ministerial order No. 311/2005 of 23 March; QQ) Ministerial order No. 292/2009, of 23 March; RR) Legislative Decree No. 208/83, of 22 November. 2-until the entry into force of the regulations remain in force provisionally the procedural provisions of diplomas revoked in paragraph 1 that do not contradict the provisions of the code.



13 article 7 entry into force 1-Without prejudice to the following paragraphs this law shall enter into force on the day of 1 January 2010. 2-the provisions of article 4 of this law shall enter into force on the day following that of publication. 3-the provisions of article 55 of the code comes into force on 1 January 2011.

Seen and approved by the Council of Ministers of April 30 2009 the Prime Minister the Minister of Parliamentary Affairs Minister Presidency 14 ANNEX Code of contributory schemes of the Social Security Contributions System part I General provisions and common CHAPTER I General provisions article 1 scope of the present Code regulates the schemes covered by the insurance system applicable to employees or legally equated for purposes of social security , independent workers, as well as the voluntary registration scheme. Article 2 Subject this code sets the personal, material scope, the binding legal relationship and the contributory schemes ' legal relationship referred to in the previous article, also the respective sanctions framework regulating. Article 3 supplementary law subsidiarily applicable:) for contributory legal relationship, the general tax law (LGT);

15 b) regarding civil liability, the Civil Code (CC); (c)) regarding the procedural matters, the code of administrative procedure (CPA); (d) substantive administrative matters), the General Regime of Tax Offences (TAX INFRINGEMENT CODE DOES). Article 4 the reference legal framework 1-the arrangements applicable to most employees, designated in this code by the general scheme, constitutes the reference framework of the remaining system by contributory schemes. 2-the general scheme may be the subject of adaptations with regard, in particular, the personal, the scope and the obligation to contribute material, allowing your adaptation to conditions and specific features of activity and categories of workers. Article 5 general scheme of employees the general scheme of employees comprises: a) the regime applicable to the majority of employees; b) the conditions of employment of workers integrated into categories or specific situations; (c)) the arrangements applicable to similar situations to work on behalf of others.



16 CHAPTER II common provisions article 6 1 binding legal relationship-the binding legal relationship is the link between natural or legal persons and the social security contributions system. 2-linking to the actual social security insurance system through the inscription in the competent social security institution. 3-registration requires the identification of the person responsible for the social security system through a national identification number social security (NISS). Article 7 subject to the binding legal relationship the relationship linking legal concerns the determination of the holders of the right to social protection social security insurance system, as well as the subject of obligations. Article 8 1 Registration-registration is the administrative act by which the binding to the social security contributions system. 2-the inscription gives: a) entitled to natural persons fulfilling the conditions under a covered by schemes contributions system;

17 (b)) the quality of contributors to natural or legal persons who are employers. 3-the registration of beneficiaries is mandatory and remaining lifetime irrespective of schemes in which the individual frame. 4-registration of employers is mandatory, only and definitive. Article 9 1 Framework-the framework is the administrative act by which the competent social security institution acknowledges, in fact, the existence of legally defined materials requirements to be covered by a social security scheme. 2-Always occurring in relation to the same person more than a framework these are carried out by reference to the same NISS. Article 10 legal relationship to pay 1-the legal relationship constitutes contributory in nature given link which connects to the system by: a) workers and their employers; b) self-employed persons and where applicable legal persons and natural persons with enterprise activity with they hire; c) beneficiaries of the voluntary social insurance scheme. 2-the legal relationship contributory remains even in cases where special rules determine the temporary waiver, in whole or in part, or the reduction of the payment of contributions.


18 article 11 Subject to the obligation to pay 1-the contributory obligation concerns the regular payment of contributions and contributions by the natural and legal persons that relate to the social security contributions system. 2-contributions are the responsibility of employers, self-employed workers, contracting entities and of the beneficiaries of the voluntary social insurance, as the case may be, and the contributions are the responsibility of workers laid down in this code. 3-the contributions and levies are intended to finance the insurance system which is based on a relationship directly between the sinalagmática legal obligation to contribute and the entitlement to benefits. Article 12 concept of contributions and contributions the contributions and contributions are cash benefits intended for the implementation of the right to social security. Article 13 Determination of the amount of the contributions and the amount of contributions contributions and contributions is determined by applying the contribution rate to the remuneration which constitute contributory tax base laid down in this code.



19 article 14 contributory Base is considered contributory tax base the amount of remuneration, actual or conventional, about which concern the rates in accordance with contribution set out in this code, for the purposes of discharge of the amount of the contributions and contributions. Article 15 contribution rate the contribution rate represents a value as a percentage, determined actuarialmente in function of the cost of protecting the eventualities provided for in this Code, and the coverage of different contingencies and active employment policies and professional valuation, in accordance with the procedure provided for in this code. Article 16 Registration 1 rewards-the competent social security institution shall register the remuneration on which contributions are levied and the contributions their contributory periods. 2-the register referred to in the preceding paragraph constitutes contributory career of the beneficiaries for the purposes of allocation of the relevant benefits. 3-the register of remunerations may be carried out by the entrance of equivalence in accordance with legally prescribed contributions.



20 article 17 Equivalence to the contributions the equivalence to the contributions is the legal Institute to maintain the effects of the contributory career of the beneficiaries to exercise of business which, as a result of the verification of eventualities protected by General rules, or the occurrence of other situations considered legally relevant, cease to receive or see reduced their salaries. Article 18 General conditions of access to social protection Are general conditions of access to social protection guaranteed by the insurance system schemes, registration and compliance with the obligation to pay employees, where applicable, their respective employers and beneficiaries of the voluntary registration scheme. Article 19 1-material Scope social protection regimes given by system integrates the protection on the contingencies of illness, maternity, paternity and adoption, unemployment, occupational diseases, invalidity, old age and death, according to the specifically regulated for each event. 2-the list of protected categories can be reduced due to certain situations and categories of beneficiaries under the terms and conditions provided for in this code or extended depending on the need to give coverage to new social risks. 3-The contingency of maternity, paternity and adoption referred to in paragraph 1 are briefly designated by parenting.

21 Article 20 management of collection and collection process 1-the management of the process of collection and collection of contributions, contributions and interest it shall be the responsibility of the social security institutions in accordance with their respective competences. 2-for the purposes of collection and recovery provided for in the preceding paragraph the competent social security institution may conclude service contracts with credit institutions or other entities duly empowered to this effect, through which govern the conditions of provision of the services of collection and collection on the part of these and, in particular, the recipes covered, the cost of the service , the form and the deadline. Article 21 Fulfilment of duty payment of fine on conviction for committing administrative offense consisting of the violation by action or omission of a duty does not relieve the offender compliance with the obligation breached. Article 22 false statements Is very serious infraction: a) The false statements or use any other means resulting in social security scheme without any legally required conditions;



22 b) false statements or use any other means resulting in improper exemption from the obligation to contribute or the application of a contributory scheme unduly both based on incidence rates both contributory; c) The false statements or the adoption of procedures, by action or omission, aimed at obtaining undue benefits. Article 23 right to information 1-The social security institutions offer, notably in the Social Security Web site, each beneficiary of the record for each year and each month: a) the number of working days or equivalent situation and the respective remuneration reported; b) the number of days corresponding to remuneration recorded for equivalence to the contributions. 2-the beneficiary or interested party may file the complaint record of the elements listed in the preceding paragraph in accordance with the CPA. 3-The social security institutions offer still, particularly in the Social Security Web site, every taxpayer information on your tax situation.



23 PART II system contributory schemes by title I General arrangement of employees CHAPTER I General provisions SECTION I scope article 24 workers covered 1-Are covered by the General system, with mandatory character, the workers remunerated professional activity under the employment contract in accordance with the provisions of the labour code (CT). 2-Are still covered by the General system, the natural persons on the basis of the specific features of the activities pursued are, pursuant to this code, considered in situation considered to the employees for the purposes of legal relationship of social security. Article 25 specially covered Workers are considered, in particular, covered by the general regime provided for in this title: a) The posted workers without prejudice to the provisions laid down in legislation and in international instruments to which Portugal is bound;

24 b) workers exercising their activities in rural tourism establishments, tourism and agro-tourism; c) workers engaged in cleaning buildings in horizontal property regime. Article 26 deleted 1-Workers Are excluded from the scope of application of the general regime the workers covered by the system of social protection of workers converged public functions or in accordance with law, have opted for the social protection regime by which they are covered, since this is compulsory. 2-exclusion with respect to professional activity that determines the entry in social protection schemes provided for in the preceding paragraph. Article 27 employers 1-natural or legal persons who benefit from the activity of workers referred to in this title shall be covered by the general scheme of the employees acting as employers, regardless of your nature and purpose to continue. 2-for the purposes of this Code the temporary employment undertakings are considered employers of temporary workers. 3-the non-profit of employers, whatever your legal nature, excludes from the scope of this code.




25 article 28 Framework material social protection conferred by the general scheme of employees protection in contingencies of illness integrates, parenthood, unemployment, occupational diseases, invalidity, old age and death, according to the specifically regulated for each event. Section II subsection I binding legal relationship of workers article 29 Communication workers 1 admission-admission of workers must be communicated, by the employers, the competent social security institution. 2-the notification referred to in the preceding paragraph is carried out: the start of production) between the effects of the employment contract and the end of the first half of the normal working day period; b) until the end of the first half of the normal working period of the first working day following the start of production of the purpose of the contract of employment, where for exceptional reasons duly substantiated and linked to the urgency of the beginning of the provision of work or the provision of shift work, the communication cannot be made within the time limit laid down in the preceding paragraph.

26 3-communicating the employer declares to the social security institution the NISS, if the employment contract is the term resolutivo or without term and the other elements necessary for the worker's framework. 4-Notwithstanding the provisions of paragraph 6, in the absence of compliance with the obligation laid down in paragraph 1, it is assumed that the employee began working in the service delivery of employer defaulting on the first day of the sixth month preceding the verification of non-compliance. 5-the presumption referred to in the preceding paragraph is rebuttable by evidence resulting in the date on which it was actually beginning to provide work. 6-the provisions of paragraphs 1 to 3 shall constitute an administrative offence is fulfilled when the 24 hours following the end of the period and constitutes a serious infraction in other situations. Article 30 entry of workers 1-After compliance by employers, to article before the competent social security institution carries out the entry of workers who are not already enrolled. 2-the inscription refers to the date of the beginning of the exercise of professional activity. Article 31 workers Framework 1-After compliance by employers, the provisions of article 29, the competent social security institution proceeds to workers. 2-the framework refers to the date of the beginning of the exercise of professional activity.

27 article 32 termination, suspension and amendment of the employment contract mode 1-the employer is obliged to declare to the competent social security institution termination, suspension of the employment contract and the reason that gave them cause, as well as the change in the mode of employment contract. 2-subject to the following paragraph, while is not fulfilled the provisions of the preceding paragraph assumes the existence of the employment relationship, the obligation to pay. 3-light infraction Is a violation of the provisions of paragraph 1. Article 33 1-worker's statement The workers covered by the general regime shall declare to the competent social security institution the beginning of occupation or employer and the duration of the employment contract. 2-the Declaration referred to in the preceding paragraph shall, for the purposes of access or calculation of social security benefits, the relevance of the periods of professional activity not declared that predate the time period provided for in paragraph 4 of article 29 when it is found that: a) has not been the notification provided for in article 29; (b)) has not given entry to the corresponding statement of remuneration.



28 subsection II Of employers article 34 registration 1 Gross-the registration of legal persons is made automatically on the date of your Constitution whenever this obey the special immediate Constitution of societies and associations or the Special Constitution of companies online. 2-the provisions of the preceding paragraph shall apply to the immediate creation of permanent representations in Portugal of foreign entities. 3-the registration of legal persons and of permanent representations of foreign entities other than pursuant to paragraph 1, as well as of individuals, who benefit from the work of third parties, provided under contract of work, is made automatically on the date of commencement of activity. 4-registration of natural persons benefiting from professional activities of third parties, provided under contract of work, is made on the date of admission of the first worker. Article 35 registration 1 effect-the effect of registration relate:) in situations referred to in paragraphs 1, 2 and 3 of the previous article, the date of the beginning of the financial year of activity declared for tax purposes;

29 (b)) in the situation referred to in paragraph 4, the date of the beginning of the exercise of the activity of the first worker. 2-the date referred to in point (a)) of the preceding paragraph is rebuttable, on presentation of documentary evidence to the contrary. Article 36 Communications required 1-employers are required to communicate to the competent social security institution changing any of the elements relating to your identity, including those relating to establishments, as well as the beginning, suspension or cessation of activity. 2-The communications provided for in the preceding paragraph shall be deemed to be fulfilled before the social security when they are made to the tax authority in accordance with legally prescribed. 3-where the elements referred to in paragraph 1 of this article cannot be obtained ex officio or give rise to doubts, are employers notified to, within 10 working days, submit to the competent social security institution. 4-the provisions of paragraph 1 is mild infraction. 5-the provisions of paragraph 3 is when a misdemeanour is accomplished in the ten days following the end of the period and constitutes a serious infraction in other situations.



30 SECTION III legal relationship contributory SUB-section I obligations of taxpayers article 37 obligation incurred through contributory contributory obligation is with the beginning of the exercise of professional activity by workers at the service of the employers. Article 38 contribution Obligation 1-contribution obligation includes the statement of work, the remuneration payable to the workers and the payment of contributions and contributions. 2-the contributory obligation WINS-if on the last day of each calendar month. Article 39 Entities contributors employers, for the purposes of social security, are considered contributing entities.



31 article 40 Statement of remuneration 1-contributing entities are required to declare to social security, in relation to each of the workers at your service, the value of the remuneration which is the basis of contributory incidence, corresponding work and the contribution rate applicable. 2-the Declaration referred to in the preceding paragraph shall be made until the day 10 of the month following the month to which it relates. 3-Notwithstanding the provisions of the following paragraph, the lack or inadequacy of the declarations provided for in the preceding paragraphs can be supplied ex officio by the competent social security institution in particular by recourse to available data in your information system, fiscal information system or as a result of supervisory action. 4-the unofficial supply of the declarations provided for in the preceding paragraphs is notified to the taxpayer in accordance with the provisions of the CPA. 5-the non-inclusion of employee remuneration statement is against-serious. 6-without prejudice to the provisions of the preceding paragraph, the violation of the provisions of paragraphs 1 and 2 is when a misdemeanour be fulfilled in 30 days following the end of the period and constitutes a serious infraction in other situations.




32 article 41 declarations Support 1-the Declaration referred to in the preceding article is filed by electronic transmission of data, through the social security site on the internet, without prejudice to the next paragraph. 2-the entities who have to service your contributors only an employee can opt for the dispatch of the Declaration by paper means or by electronic transmission of data, the latter option being irrevocable. 3-not using the brackets provided for in the preceding paragraphs, determines the rejection of the Declaration by the competent services, considering the statement as not delivered. Article 42 responsibility for compliance with the obligation to pay 1-contributing entities are responsible for the payment of contributions and the contributions of workers to your service. 2-the entities taxpayers cash on the salaries of workers at your service the value of contributions by these due and refer him, along with the the your own contribution, the competent social security institution. 3-Notwithstanding the TAX INFRINGEMENT CODE DOES, to violations of the provisions of paragraphs 1 and 2 is when a misdemeanour be fulfilled in 30 days following the end of the period and constitutes a serious infraction in other situations.



Article 43 33 payment of contributions and contributions the payment of contributions and monthly contributions and 10 day is carried out until the 20 day of the month following the month to which the contributions and the contributions relate. SUBSECTION II of contributory incidence Bases article 44 contributory Base 1-for the determination of the amount of the contributions of the employers and of the workers ' contributions, it is considered contributory tax base total gross remuneration due in relation to the exercise of professional activity or arising from the termination of the employment contract pursuant to this code. 2-the provisions of the preceding paragraph shall not preclude the fixing of conventional tax bases or your placing a minimum and/or maximum amount. Article 45 conventional 1 incidence Bases-the foundations of conventional incidence are fixed by reference to the amount of the social support index (IAS). 2-for the purposes of the preceding paragraph, the tax base shall take effect from the first day of the month following the publication of this decree that the updating of the IAS.



34 article 46 definition of contributory base 1-for the purposes of delimitation of the contributory base salaries are considered cash benefits or in kind, which in terms of the employment contract, the rules governing it or uses, are owed by employers to workers as counterpart of your work. 2-the tax base to pay, inter alia, the following benefits: a) the base remuneration, in cash or in kind; (b)) The diuturnidades and other values established on the basis of seniority of workers at the service of their employer; c) commissions, bonuses and other benefits of a similar nature; d) yield premiums, of productivity, of attendance, billing, license, and others of similar nature that have a regular basis; and the remuneration for the provision of) additional work; f) remuneration for night work; g) remuneration corresponding to the period of vacation to which the employee is entitled; h) subsidies for Christmas, Easter, holiday and others of similar nature; I) subsidies for painfulness, danger or other special conditions for the provision of work; j) compensation allowances for exemption from working hours or similar situations;

35 l) values of meal allowances, whether allocated in cash or in securities of meal; m) The residence allowances, rent and other analog in nature, similar in nature to regularity; n) the values assigned the title of entertainment expenses since they are predetermined; the) the bonuses, by the total value assigned, due under the contract or the rules governing it, even if your allocation is conditional on the good services of workers as well as those that are a regular basis; p) the amounts allocated under allowances, travel allowances, travel expenses and other equivalent; q) indemnities for failures; r) the amounts allocated to the workers by way of participation in profits of the company, provided that the worker is not ensured by contract a remuneration right, variable or appropriate joint to your work; s) expenditure resulting from the use by the worker's personal automobile car running costs to the employer; t) transport costs, financial or not, supported by the employer to defray the travel for the benefit of workers; u) the values corresponding to the compensation to which workers have the right to receive as a result of disciplinary action; v) compensation for termination of employment contract by agreement, in the right situations the unemployment benefits;



36 x) mandatory or voluntary basis the amounts spent by the employer with financial investments, in favour of workers, namely, insurance, life insurance, pension funds and retirement savings plans or any supplementary social security schemes, when they are the subject of ransom, advance, redemption or any other form of anticipation of corresponding availability, or in any case of receipt of capital before the date of transition to the status of pensioner or outside the legally defined conditions; z) charges received by the use of own car in the service of the employer; AA) performance-related benefits obtained by the company whenever you want in the appropriate attributive title either by your regular and permanent assignment are stable character regardless of the variability of your amount. 3-benefits referred to in points (a) l), p), (q)), s), t), u), (v)) and z) of the preceding paragraph are subject to contributory incidence, in the same terms provided for in the CIRS. Article 47 other benefits Comprise tax base still the base pay, in addition to the benefits referred to in the previous article, all those that are assigned to the employee, on a regular basis, in cash or in kind, directly or indirectly in return for the provision of work when the following occur: a) the assignment of the same is expected according to criteria of objectivity , although subject to conditions; b) constitute a right of the worker and this can count on receiving your regardless of the frequency of the concession.

37 article 48 Values excluded from the reserve base does not form part of the basis of contributory incidence: a) The compensatory values not to grant vacation or days off; (b)) the amounts allocated in respect of benefits under the general scheme of social security; c) subsidies to workers for compensation of family expenses, including those relating to frequency of crèches, kindergartens, educational establishments, nursing homes and other services or social support establishments; d) any subsidies intended for the payment of medical expenses and medical workers and their families; and) the corresponding values to holiday bonuses, and other similar purposes in relation to conventional tax bases; f) the values of meals taken by workers in cafeterias of their employers; (g)) the amounts allocated to the employee as compensation by virtue of a judicial declaration of the unlawfulness of dismissal; h) compensation for termination of the employment relationship in the event of mass redundancy, on the extinction of the workstation and inadequate; I) compensation to the employee for termination, before expiry of the time limit, the term employment contract; j) the amounts relating to the discount granted to workers in the acquisition of shares of own employer or of companies of the employer's business groups.

38 SUBSECTION III Rates contributory Division I overall contribution rate article 49 global contribution rate the contribution rate under the general scheme is determined, in a global way, in accordance with your material scope. Article 50 integral elements of the global contribution rate the contribution rate is part of the global cost corresponding to each of the categories referred to in article 28, which is calculated on the basis of the value of each of the following installments: the technical Cost of benefits); (b) the Administrative Burden;) c) Charges of labour solidarity; d) Charges with active employment policies and professional valuation. Article 51 the global contribution rate 1 Breakdown-the global contribution rate is disaggregated by each event that is part of the general scheme of employees as follows: 39 Eventualities Disaggregated Rate% Total Technical Cost of benefits Administration Labor Solidarity active employment policies and professional valuation


1.41 1.33 0.03 0.04 disease occupational disease Unemployment Disability 0.50 0.06 0.00 0.44 Parenting 0.76 0.72 0.02 0.02 5.14 3.76 0.09 0.12 1.16 4.29 3.51 0.09 0.12 0.58 20.21 19.10 0.48 0.63 2.44 2.31 0.06 0.08 Total Global Death Age 34.75 30.79 0.77 1.45 1.74 40 2-the global contribution rate disaggregated should be reviewed every five years, based on actuarial studies to develop to the effect. Article 52 revenue Assignment to active employment policies and professional valuation-1 Are consigned to active employment policies and professional valuation 5% of budgeted contributions in the continental territory. 2-contributions made pursuant to paragraph 1 shall constitute own resources of the bodies with competence in the matter in accordance with the procedure provided for in the State budget. 3-Is my own recipe of the autonomous regions of Madeira and the Azores, 5% of budgeted contributions in their respective territories for active employment policies and professional valuation. 4-the balances generated by income allocated pursuant to paragraph 2 shall accrue to the social security budget. Article 53 the global contribution rate Value the contribution rate of the general scheme, corresponding to the list of protected categories is 34.75%, and 23.75% to 11.0% and employer to the employee, without prejudice to the provisions of the following article. Article 54 general principle of adequacy of contribution rates rate applicable to categories of workers or specific situations are fixed by reference to the cost of social protection of each one of the eventualities guaranteed, taking into account the parcels that make up the cost provided for in article 50 41 article 55 the contribution rate to the employment contract mode 1-the portion of the contribution rate payable by the employer is reduced by one percentage point in contracts of work indefinitely. 2-the portion of the contribution rate payable by the employer shall be increased by three percentage points on fixed-term work resolutivo. 3-the provisions of the preceding paragraph shall not apply to fixed-term employment contract concluded for: resolutivo) replacement of employee who is on leave from parenting; b) replacement of worker with temporary incapacity for work, sick leave for a period of not less than 90 days. 4-in the situations provided for in the preceding paragraph the contribution rate is determined in accordance with the provisions of articles 53 and 54 5-for the purposes of the provisions of paragraph 2 shall be deemed to have been concluded the term resolutivo, the contract of employment in service of worker who is not a holder of an employment contract without term and that under the contract of service has not agreed to in your company After the term of the Commission through open-ended employment contract. 6-the Declaration to the competent social security institution on at least two consecutive payments, claims that a particular contract of employment was concluded without a term when in fact it was concluded the term resolutivo determines the conversion in your employment contract without term for all legal purposes, and in particular those laid down in CT.

42 7-whenever the competent social security institution receives a statement of remuneration in respect of an employee to declare for the first time the contract of employment as being open-ended, informs the employer of the consequences referred to in the preceding paragraph. Division II most favourable contribution Rates article 56 contributory rate more favourable Fixture 1-fixing rates contributory more favourable than the established in paragraph 1 of article 53, reflected in the reduction of the global contribution rate in part attributable to the employer, to the employee, or both, as the interest that aims to protect and depends on the verification of one of the following situations : the Reduction of the scope of the material) general scheme; b) pursuing activities by non-profit entities; c) economically weak sectors of activity; d) stimulus measures to increase jobs; and) adoption of measures to stimulate employment concerning workers who, for reasons of age, incapacity for work or of social inclusion are subject to less demand on the labour market; f) Inexistence of employer.



43 2-more favourable contribution rates for the situations referred to in the preceding paragraph, shall be calculated in accordance with the cost of contingencies and the cost/benefit of same. 3-When calculating the contribution rate, in accordance with the previous paragraphs, resulting in a value expressed in cents is the same rounded to the first decimal place. Article 57 Exemption or temporary reduction of rates contributory 1-can be exceptional and temporary measures to stimulate employment that determine the exemption or reduction of the contribution rate in order: a) the increase of jobs; b) the re-employment of people away from the labour market; c) the permanence of employees on conditions for access to the old-age pension in their jobs. 2-The exceptional measures provided for in paragraph 1 shall be established in accordance with the provisions of section IV of chapter II of this part and for law itself. Article 58 accumulation of determinants of situations more favourable contribution rates 1-Without prejudice to number three and in article 101(1), the coexistence of situations determining contribution rates relating to employers on the basis of the same workers cannot give place to their cumulative application, and should be automatically applied to them the most favorable rate.

44 2-the co-existence of contributory rate reduction determinants affecting a worker cannot give place to their cumulative application be him unofficially applied to more favourable rate. 3-the rate that appears more favorable to the employer may be added to the reduction provided for in paragraph 1 of article 55 article 59 conditions for the exemption or reduction of the contribution rate the granting of the exemption or reduction provided for in the preceding articles and your maintenance depend on the verification of the situation regularized before social security and tax administration. DIVISION III supplementary contribution Rates article 60 additional contribution rates contribution Rates set out in this code may be added, under the conditions laid down in their own legislation: the Rates applicable for the purposes of) financing of special social security funds; b) fees relating to bonus time for improvement of pensions for invalidity, old age and survival.



45 CHAPTER II arrangements to workers integrated into categories or specific situations section I scope of protection material Workers reduced SUBSECTION (I) Members of the statutory bodies of legal persons and similar entities article 61 personal must be covered by the general scheme, with the specifics provided for in this subsection, as beneficiaries, the members of the statutory bodies of legal persons and similar entities , although they are partners or members. Article 62 categories of workers covered Are, in particular, members of the statutory bodies of legal persons or similar: a) administrators, directors and managers of companies and cooperatives; b) legal persons managing administrators or administrators of other legal persons, when hired as a mandate to carry out administrative functions there, since the responsibility for the payment of their remuneration is assumed by the entity;



46 c) managers of public companies or other legal persons, irrespective of the aim in view, which are not necessarily covered by social protection scheme for workers in public functions converging and who have not opted, in legal terms, by different social protection regime of compulsory; d) members of the supervisory organs of legal persons; and) members of other agencies statutory legal persons. Article 63 persons excluded Are excluded from the scope of this subsection: a) the members of the statutory bodies of non-profit legal persons who do not receive by the exercise of its activity any kind of remuneration; b) members that, in accordance with the social pact, stop the quality of managers but do not engage in that activity, not actually receive the corresponding remuneration; c) The employees elected, nominated or appointed to management positions in the entities to which they belong, whose employment contract at the date on which the management functions, has been celebrated for at least a year and be given compulsory social protection arrangements; d) The managing partners of companies formed exclusively by professionals included in the same section of the list annexed to the CIRS and whose social purpose is the exercise of that profession;


47 e) people who, integrating the situations referred to in the previous article, are named by legal imperative for functions the corresponding inscription in official list especially designed for this purpose, identifying persons qualified for the exercise of such functions, in particular those corresponding to the functions of judicial managers or auditors; f) the members of the statutory bodies of the companies of group farming; g) The liquidators. Article 64 Exclusion in cases of accumulation with other activity or situation of pensioner 1-Are still excluded from the scope of this subsection the members of statutory bodies of legal persons with non-profit that does not receive, by the exercise of their activity, any kind of remuneration and are in one of the following situations: a) are covered by statutory social protection in relation to the exercise of other activities in accumulation with that which receive higher income once the IAS; b) Are pensioners invalidity or old-age pension compulsory social protection schemes, national or foreigners. 2 – the following are considered if statutory social protection, for the purposes of the preceding paragraph, the General system of social security of the employees, albeit with reduced material scope, the social security scheme of the self-employed, the convergent protection regime of workers performing public functions, the regime covering lawyers and solicitors, as well as the foreign social protection schemes relevant to coordination with the Portuguese social security schemes.

48 article 65 material scope the members of the statutory bodies of legal persons and similar entities are entitled to protection in the contingencies of illness, parenting, occupational diseases, invalidity, old age and death. Article 66 contributory Base 1-Without prejudice to the provisions of articles 44 and following the contributory base corresponds to the value of compensation actually received, with the minimum limit equal to the value of the IAS and the maximum limit equal to 12 times the value of the IAS. 2-the threshold laid down in the preceding paragraph shall not apply in cases of accumulation of statutory body member with another paid activity to determine the inscription in statutory social protection. 3-the ceiling laid down in paragraph 1 is assessed on the basis of each of the remuneration received by the members of the statutory bodies in each of the legal entities in carrying out this activity. Article 67 optional Base 1-in situations where the actual value of remuneration exceeds the ceiling fixed in paragraph 1 of the preceding article, the statutory body member of legal persons can choose the value of compensation actually received since age lower than expected on a map I and is able to carry out your business. 2-the option referred to in the preceding paragraph is only valid if approved by the organ of the legal person responsible for the appointment of a member of the statutory body concerned and the capacity is attested by the attending physician.

49 article 68 Compensation especially covered Integrate still the remuneration of members of the statutory bodies: a) The sums paid by way of gratuity, since allocated on the basis of the exercise of the activity without periodic penalty payment run to membership and without being attributable to the profits, which should be parceled out by reference to the month to which they relate; (b)) the amounts paid by way of passwords. Article 69 contribution rate 1-the contribution rate on members of statutory bodies is 29.6%, respectively, of 20.3% and 9.3% for employers and workers. 2-the contribution rate borne by the employers of the members of the statutory bodies shall not apply the provisions of article 55 article 70 cessation of activity of members of statutory bodies 1-for the purposes of contributory legal relationship, the members of the statutory bodies cease its activity under the terms of the contract, by dismissal, resignation or when the liquidation of the company. 2-exceptionally, members of statutory bodies may require the cessation of its activity since the legal person has ceased activity for VAT purposes and does not have to service your workers.

50 SUBSECTION II homeworkers article 71 personal level Are covered by the general scheme, with the specifics provided for in this subsection, employees work at home arrangements, as defined in employment legislation. Material scope article 72 homeworkers are entitled to protection in the contingencies of illness, parenting, occupational diseases, invalidity, old age and death. Article 73 1 contribution rate-the contribution rate on homeworkers is 29.6%, respectively, of 20.3% and 9.3% for the beneficiaries of the activity and to the workers. 2-the contribution rate payable by beneficiaries of the activity of working at home does not apply the provisions of article 55 51 SUBSECTION III professional sports Practitioners article 74 personal level Are covered by the general scheme, with the specifics provided for in this subsection, the professional sportsmen, by the conclusion of an employment contract and after the necessary technical-professional education , practice a sport as exclusive or main profession, earning through her remuneration, in accordance with its own legislation. Article 75 Scope material professional sports practitioners are entitled to protection in the eventuality of parenthood, unemployment, occupational diseases, invalidity, old age and death. Article 76 monthly salary effective 1-monthly remuneration shall be deemed to be effective practitioners professional sports cash benefits or in kind laid down in the contract that binds to their employer. 2-for the purposes of the preceding paragraph are part of the value of remuneration amounts paid in respect of contract-signing bonuses, which are paid in installments for each of the months of your term, and the assigned pursuant to internal rules of the club or contract in force.

52 3-I integrates the concept of actual monthly salary amounts spent by the employer, in favour of the worker, in the provision of health insurance, personal accident and life insurance to ensure only the risk of death, disability or old age pension, in this last case since the benefit is guaranteed after 55 years of age as long as they do not guarantee payment and this if not check for redemption or advance, of any capital in life during the first five years. Article 77 contributory Base Constitutes contributory base of practitioners professional sports one-fifth of the value of your actual remuneration with the minimum limit value of 1. Article 78 optional tax Base by agreement between the employee and the employer, in writing at the beginning of the employment contract to last throughout your lifetime, can be considered as contributory base the effective monthly salary of the employee as long as it's higher than the value of 1. Article 79 1-contribution rate the contribution rate on professional sports practitioners is 33.3%, respectively, of 22.3% and 11.0% for employers and workers. 2-the contribution rate borne by the employers of professional sports practitioners shall not apply the provisions of article 55 53 SUBSECTION IV Workers under a work contract of too short duration Article 80 personal level Are covered by the general regime with the specifics provided for in this subsection, employees under contract of employment of too short duration in accordance with the provisions laid down in labour legislation. Article 81 Scope material workers under a work contract of too short duration are entitled to protection in the contingencies of invalidity, old age and death. Article 82 contributory Base 1-Constitutes contributory base the conventional remuneration calculated on the basis of the number of hours of work done and in hourly pay determined in accordance with the following paragraph. 2-the hourly pay is calculated according to the following formula: = 52x40 where IASx12 Rh Rh corresponds to the value of the hourly pay and the value of the social support index.

54


Article 83 1-contribution rate the contribution rate on workers in working regime of too short duration is 26.1% of the liability of employers. 2-the contribution rate borne by the employers of workers in seasonal work scheme of too short duration does not apply the provisions of article 55 SUBSECTION V Workers in early retirement Article 84 1 personal-Are covered by the general regime with the specifics provided for in this subsection, the employees, with 55 or more years , that under the terms established in the labour legislation, have concluded early retirement agreement with their employers. 2-the system provided for in this subsection shall apply to workers referred to in paragraph 1 until such time as they complete the normal age of access to old-age pension, unless by that date the extinction of the agreement. Article 85 excluded Workers Are excluded from the early retirement scheme for workers whose scope of protection do not integrate the contingencies of invalidity, old age and death.

55 article 86 1-material Scope workers in early retirement scheme retain the right to protection in the eventualities guaranteed under the general scheme, without prejudice to the provisions laid down in the following paragraphs. 2-in situations where the early retirement agreement establishes the suspension of work, is not recognized the right to protection in the eventualities of sickness, occupational disease, parenting and unemployment. 3-in case of reduction of the supply of work, the employee retains the right to the protection provided for in paragraph 1, on the basis of the remuneration for the work done. 4-exercise of another paid activity that determines the input of contributions into the system by not step away from the preceding paragraph. Article 87 Base contributory to contributory tax base corresponds to the value of the remuneration that formed the basis for the calculation of the provision of early retirement. Article 88 contribution rate 1-workers in early retirement with the scope of protection provided for in paragraph 1 of article 86 is maintained the contribution rate that was applied at the time of passage of early retirement.

56 2-the contribution rate on workers in early retirement situation with the scope of protection provided for in paragraph 2 of article 86 is 26.9%, respectively, of 18.3% and 8.6% for employers and workers. 3-the contribution rate borne by the employers of workers in pre-reform situation in accordance with paragraph 2 of article 86 shall not apply the provisions of article 55 SUBSECTION VI Pensioners in article 89 personal activity Are covered by the general scheme, with the specifics provided for in this subsection, disability and old age pensioners of any social protection regime that cumulatively carry professional activity. Article 90 1-material Scope invalidity pensioners are entitled to protection in the eventuality of parenting, occupational diseases, invalidity, old age and death. 2-old-age pensioners are entitled to protection in the eventuality of parenting, occupational diseases, old age and death.



57 article 91 1 contribution rate-the contribution rate concerning invalidity pensioners is 28.2%, respectively, of 19.3% and 8.9% for employers and workers. 2-the contribution rate concerning old-age pensioners is 23.9%, being, respectively, 16.4% and 7.5% for employers and workers. 3-the contribution rate borne by the employers of the pensioners in activity does not apply the provisions of article 55 SECTION II Workers under intermittent work Article 92 personal level Are covered by the general scheme, with the specifics provided for in this subsection, the workers with a contract of employment or in the provision of intermittent exercise work, in accordance with the provisions of the applicable labour legislation. Article 93(1) contributory Tax Base Without prejudice to article 46, the contributory base corresponds to the actual remuneration earned by the employee during the period of activity and retributive compensation during periods of inactivity.

58 article 94 Record pay for equivalence 1-during the period of inactivity the difference between the remuneration paid to the employee compensation and your payment is recorded to equity contributions. 2-during the period of inactivity the employee performs another professional activity, is only registered by the difference between the remuneration equivalence of this activity and the corresponding to the period of activity in intermittent employment contract. SECTION III workers from economically weak activities SUBSECTION I of article 95 Agriculture Workers personal 1-Are covered by the general scheme, with the specifics provided for in this subsection, the workers engaged in agricultural activities or similar, under the authority of an employer, provided in establishments which have as their object the main agricultural production, without prejudice to the provisions of article 80 2-Are still covered workers who pursue their activity in forestry , livestock, garden-fruit growing, floriculture, poultry and beekeeping, and agricultural activities that the Earth has a number of support facilities, which are regarded as agricultural holdings and activities.

59 3-for the purposes of this subsection are not considered employees of agricultural workers who exercise their activity on holdings which are intended mainly for the production of raw materials for manufacturing industries that constitute, in themselves, objectives of these companies. Article 96 contribution rate the contribution rate on workers from agricultural activities is 33.3%, respectively, of 22.3% and 11.0% for employers and workers. SUBSECTION II local and coastal fishery Workers Article 97 Scope personnel are covered by the general scheme, with the specifics provided for in this subsection, the registered workers who perform professional activities in marine fishing and coastal location, under the authority of a fishing vessel owner or your legal representative. Article 98 contributory Base 1-the relative contribution to workers enrolled in fishing activity engaged in maritime location corresponds to 10.0% of the value of the raw product of fish sold in auction, to be distributed exclusively by registered seafarers in accordance with their respective parties. 2-the contribution referred to in the preceding paragraph is equivalent to applying the contribution rate to the reserve base and determines their remuneration.

60 3-the preceding paragraphs shall apply to workers registered seafarers while exercising your activity aboard coastal fishing vessels which at the date of entry into force of this code, were covered by the provisions of paragraph 2 of article 35: number of Decree-Law No. 199/99, of 8 June. 4-Notwithstanding the previous paragraphs, the base pay can be determined under the conditions laid down in articles 44 and following since for such there is manifestation of the will of the entity contributor being irrevocable. 5-Notwithstanding the provisions of paragraph 3, the base of workers registered seafarers who pursue your activity aboard coastal fishing vessels is determined in accordance with the provisions of articles 44 et seq. Article 99 contribution rate the contribution rate on workers registered seafarers engaged in professional activities in local and coastal fishing, corresponds to 33.3%, respectively, of 22.3% and 11.0% for employers and workers. SECTION IV General provisions relating to the employment incentive scheme article 100 general layout are fixed by the Government, by order of the Member of Government responsible for the area of social security, a transitional form, rates and more favourable contribution exemption to pay in whole or in part, that serve to stimulate the creation of jobs and the re-employment of people away from the labour market and to reduce non-wage labour costs in case of disaster or public calamity.

61


Article 101 Situations excluded are not entitled to the dispensations provided for in article previous:) employers in respect of employees covered by contributory schemes with lower rates established for the majority of employees, with the exception of those entities whose rate reduction result from the fact that they are non-profit legal persons or belong to sectors considered in this code as economically weak; b) employers in respect of employees covered by the tax bases set out in below the real or conventional remuneration. Article 102 cessation of exemption 1-layoffs of payment of contributions referred to in article 100 shall cease when: the complete concession period); b) Let to check the conditions for admission; c) the lack of delivery, within legal, compensation declarations or lack of inclusion of any workers in those declarations; d) Cease the employment contract.



62 2-the transmission of establishment in which the maintenance of employment contracts concluded with the previous employer does not determine the cessation of exemption provided that the new employer complies with the conditions laid down in article 59 Article 103 Liability 1 contributions-the termination of an employment contract on the initiative of the employer, based on unjustified dismissal , collective redundancies, dismissal on termination of employment or dismissal for inability to make required contributions relating to the period during which the exemption be kept, in accordance with the following paragraph. 2-the provisions of the preceding paragraph shall apply only when the termination occurs within 24 months following the end of the period for granting the exemption. 3-in cases where there is no place to the requirement of contributions pursuant to paragraph 1, are not payable on arrears relating to the period they refer, if they are paid within 60 days after the termination of the contract. Article 104 Conditioning the granting of new layoffs employers have no right to the granting of new layoffs of the payment of contributions pursuant to this section and its own legislation in the 24 months following the termination of the contract for any of the reasons listed in the previous article.



63 section V incentives to stay in the labour market Under article 105 people Are covered by the general scheme, with the specifics of this section, active workers with at least 65 years of age and contributory career of not less than 40 years and those who are able to access the old-age pension without reduction in the framework of the system for the relaxation of the age of access to old-age pension. Article 106 material scope workers referred to in the previous article are entitled to protection in the contingencies of illness, parenting, occupational diseases, old age and death. Article 107 contribution rate 1-the contribution rate on workers referred to in article 105 is 25.3%, being, respectively, 17.3% and 8.0% for employers and workers. 2-the contribution rate borne by the employers of workers referred to in article 105 shall not apply the provisions of article 55 64 SECTION VI encouraging the hiring of disabled workers article 108 1 personal-Are covered by the general scheme, with the specifics of this section, employees with disabilities. 2-for the purposes of the preceding paragraph are disabled workers, workers who have working capacity of less than 80% of the normal capacity required to a disabled worker in the same workplace. 3-for the purposes of this section only fall under the disabled workers with open-ended contracts. Article 109 contribution rate the contribution rate on workers with disabilities is 22.9%, respectively, of 11.9% and 11.0% for employers and workers. SECTION VII Workers employed by non-profit employers SUBSECTION I General provisions article 110 common provision 1-non-profit employers are entitled to a reduction of the global contribution rate pursuant to this subsection.

65 2-the contribution rate on employees of nonprofits is determined in function of the material scope of protection and by deducting the percentage allocated to labour solidarity portion corresponding to its material scope. Article 111 entities covered for the purposes of this code are considered non-profit entities, inter alia, the following: a) direct and indirect State Administration; b) custom State Institutions; c) public utility Institutions of the State; d) social security institutions and social welfare; and) private institutions of social solidarity; f) Churches, associations and religious confessions; g) associations, foundations, special committees and cooperatives; h) associations of employers, trade unions and associations, federations and confederations; I) professional bodies; j) political parties; l) people's houses; m) mutual agricultural credit boxes; n) employers of domestic service; the) urban properties condominiums.

66 article 112 contribution rate the contribution rate on employees of nonprofits is, when for all eventualities, 33.3%, respectively, of 22.3% and 11.0% for employers and workers. SUBSECTION II Workers performing public functions Article 113 personal level Are covered by the general regime with the specifics provided for in this subsection: a) workers holding legal relationship of public job constituted from 1 January 2006, regardless of the mode of binding; (b)) other workers who hold employment legal relationship established until 31 December 2005 to the date were included in the general social security scheme. Article 114 1-material Scope workers performing public functions is guaranteed the protection in the eventualities provided for in paragraph 1 of the article 19-2 without prejudice to the provisions of the preceding paragraph, the payment of social benefits in the event of unemployment workers assigned to public functions, subject to the conditions referred to in article 10 of law No 12-A/2008, of 27 February , it is the responsibility of the employers concerned, under the conditions laid down in law No. 4/2009, of 29 January.

67 3-the provisions of the preceding paragraph shall apply to workers referred to in paragraph 4 of article 88 of the law No 12-A/2008, of 27 February, whose employment legal relationship was formed between 1 January 2006 and the date of entry into force of the said standard. Article 115 1 contribution rate-the contribution rate on workers who exercise public functions is 33.3%, respectively, of 22.3% and 11.0% for employers and workers, without prejudice to the next paragraph. 2-the contribution rate on workers covered by paragraphs 2 and 3 of the previous article is 28.2%, respectively, of 17.2% and 11.0% for employers and workers. 3-the workers referred to in the preceding paragraph shall not apply the provisions of article 55 SUBSECTION (III) domestic service workers Article 116 personal level Are covered by the general scheme, with the specifics provided for in this subsection, the workers who provide to others, so remunerated, with regular character, under your direction and your authority, activities aimed at the satisfaction of needs or household-specific , or treated as such, as set out in its own legislation.



68 Article 117 people excluded 1-Are excluded from the scope of this subsection the people connected to the employer by following family links: a) the spouse; b) descendants up to the second degree or equivalent; c) the ascendants or assimilated and the like; d) brothers and the like. 2-Are also excluded people who in relation to the employer are under de facto Union, with her live for more than two years under conditions similar to those of spouses. Article 118 1-material Scope of domestic service workers are entitled to protection in the contingencies of illness, parenting, occupational diseases, invalidity, old age and death. 2-domestic service workers have a right to protection in the event of unemployment when the contributory base corresponds to actual remuneration earned on a monthly contract. Article 119 contributory Base of work under time and 1-journal Constitutes contributory base the conventional remuneration calculated on the basis of the number of hours or days of work performed and the hourly or daily remuneration determined in accordance with the following paragraph.


69 2-for the purposes of contributory values of the remuneration per day and per hour are calculated on the importance that constitutes the base referred to in the previous paragraph, in accordance with the following formulae: Rd = IAS 30 Rh = IAS 12 52 x 40 x in which Rd corresponds to the value of the daily remuneration, were going to the value of social support and HR index to the value of the hourly pay. 3-For determining the contributions due for work done by workers hired by the month in full time scheme is considered the value of hourly pay. 4-monthly number of hours to declare may not, under any circumstances, be less than 30 for each employee and their employer. Article 120 Base pay for monthly work full time scheme 1-the contributory base of workers hired by the month in full time scheme corresponds to the value of an IAS, without prejudice to the provisions laid down in the following paragraphs. 2-by written agreement between the employee and the employer, can be considered as base compensation actually received pursuant to articles 44 and following.

70 3-in situations where the workers with monthly contract pay no service during the entire month of admission, termination of an employment contract, sick leave or any other cause, is considered remuneration corresponding to the number of working days actually provided. 4-for the purposes of the preceding paragraph, in the case of conventional remuneration, the remuneration is determined in accordance with the provisions of paragraph 2 of the preceding article. 5-the tax base provided for in paragraph 2 may only be formulated if the worker has age lower than expected on a map of annex I and the ability to engage in activity is attested by a physician assistant. Article 121 1 contribution rate-the contribution rate on domestic service workers, when the material scope of protection do not integrate the event of unemployment, is 28.3%, respectively, of 18.9% and 9.4% for employers and workers. 2-When the material scope of protection integrate the event of unemployment, the contribution rate is 33.3%, respectively, of 22.3% and 11.0% for employers and workers. 3-the contribution rate borne by the employers of domestic service workers does not apply the provisions of article 55 71 CHAPTER III rules applicable to situations regarded as work for hire or reward section I Members of the churches, associations and religious confessions 122 1 personal-Are covered by the general scheme, with the specifics of this section , as beneficiaries, the members of the secular clergy and religious of the Roman Catholic Church, members of religious institutes, societies of apostolic life and secular institutes of the Catholic Church, as well as the Governments of the other member churches, associations and religious denominations legally existing in accordance with the law. 2-Are still covered by the provisions of the preceding paragraph: a) the religious and the religious who have votes or public commitments and live in the community or she belong; b) the novices and the novices, in the conditions of the final part of the preceding paragraph; c) the Ministers of the non-Catholic confessions performing the munus in your own training activities of those confessions. 3-Are covered by the general regime with the specifics of this section, as taxpayers, the dioceses, religious institutes, secular institutes, societies of apostolic life, the factories of Church and parish centers of the Catholic Church, as well as the other religious denominations existing associations or legally, that depend on or integrate the beneficiaries.



Article 123 72 Framing framing of the beneficiaries under this section shall be made by reference to a single entity taxpayer, regardless of the number of entities that depend on or integrate. Article 124 optional 1 Framework-the framework under this section is optional in cases where religious activity is secondary and the main religious activities determine the compulsory social security scheme. 2-secondary activity is exercised, on average, for less than 30 hours per week. Material scope article 125 1-Without prejudice to the provisions of the following paragraph, the beneficiaries referred to in article 122 is entitled to protection in the contingencies of invalidity and old age. 2-the beneficiaries referred to in article 122 may opt for a scope of protection material that includes illness, parenting, occupational diseases, invalidity, old age and death. 3-the right of option provided for in paragraph 1 is exercised by written agreement between the taxpayer and the beneficiary entity.



73 Article 126 contributory Base 1-Without prejudice to the provisions of the following paragraph, the contributory base corresponds to the value of an index of social support. 2-the beneficiaries referred to in article 122 may require that the base pay is fixed according to one of the levels provided for the voluntary social insurance scheme. 3-the option for the estimated incidence in the preceding paragraph shall apply the rules of change of base pay provided for in the social security scheme voluntarily. 4-the right of option provided for in paragraph 2 are exercised by written agreement between the taxpayer and the beneficiary entity. Article 127 contribution rate 1-the contribution rate on the material scope of protection provided for in paragraph 1 of article 125 is 23.8%, respectively, of 16.2% and 7.6% to the contributing entities and to the beneficiaries. 2-the contribution rate on the extent of protection provided for in paragraph 2 of article 125 is of 28.3% and 19.7% respectively and 8.6% to the contributing entities and to the beneficiaries. 3-the contribution rate borne by the contributing entities provided for in this section shall not apply the provisions of article 55 74 Article 128 termination of obligation to contribute taxpayer entities provided for in this section may require the cessation of obligation to contribute concerning beneficiaries having completed 65 years of age have a contributory career 40 years or more. SECTION II Workers under Article 129 accumulation personal level Are covered by the general scheme, with the specifics of this section, workers accumulate work for hire or reward with self-employment for the same company or the same business group company. Article 130 Base contributory to contributory tax base for the independent professional activity corresponds to the gross amount of fees payable by your Office. Article 131 contribution rate the contribution rate on workers referred to in this section is the same as that applicable to the employment contract on behalf of another person.



75 TITLE II scheme for self-employed persons CHAPTER I scope Article 132 workers covered must be covered by the scheme of the self-employed natural persons engaged in professional activity without placing them under the employment contract or the contract legally equated, or undertake to pay the others the result of your activity, and are not for this activity covered by the General system of social security of the employees. Article 133 categories of workers covered 1-Are, inter alia, covered by the scheme of the self-employed: a) The persons exercising professional activity on your own income-generating the reporting articles 3 and 4 of the CIRS; b) the partners or members of professional societies defined in (a)) of paragraph 4 of article 6 of the CIRS; c) the spouses of workers referred to in point (a)) that they exercise effective professional activity with on a regular basis and remain there; d) the partners of group farming societies still in carrying out integrated activity in their respective statutory bodies;


76 e) holders of rights on farms or similar, even if the activity carried on therein resulting only in management acts, since such acts are exercised directly, so reiterated and permanence. 2-the character of permanence has been assessed by periodic penalty payment of holders of farms or equivalent management acts requiring a regular activity, although not full time. Article 134 categories of workers especially covered 1-must be covered by the scheme of the self-employed with the specifics provided for in this title: a) agricultural producers engaged in effective professional activity on the farm or equivalent, as well as their spouses who engaged in regular and effective professional activity on the holding; b) owners of fishing vessels and coastal location, still forming part of the crew list, carrying out effective work in these vessels; c) The pickers of marine species and fishermen out. 2-for the purposes of point (a)) of the preceding paragraph: a) shall be considered regarded as agricultural holdings the activities and forestry, livestock farms, other publications, floriculture, poultry and beekeeping, still in the Earth has a number of support facilities; (b)) shall not be regarded as agricultural holdings the activities and exploits that are intended primarily for the production of raw materials for manufacturing industries that constitute, in themselves, the objectives of these activities.

77 135.3 right of option 1-cooperatives of production and services cooperatives may choose, in their statutes, by framing its members workers in the scheme of the self-employed. 2-once expressed the right of option provided for in the preceding paragraph, this is unchangeable by the minimum period of five years. Article 136 1-intellectual Workers Assume-if self-employed workers, intellectuals, and as such considered the authors of works protected under the code of copyright and related rights, whatever the type, form of expression and the dissemination and use of their works. 2-Are intellectuals, workers for the purposes of the preceding paragraph, the creators intellectuals in the literary, scientific and artistic domain, namely: a) the authors of literary, dramatic and musical; b) choreographic works, authors of scenario and pantomimes; c) authors of cinematographic works or produced by any process analogous to cinematography; d) the authors of plastic works, figurative or applied and photographers; and) translators;

78 f) arrangements authors, instrumentations, dramatizations, cinematizações and other transformations of any work. 137 workers covered by different 1-cumulative exercise regimes of independent activity and other occupation covered by different statutory social protection does not required in the framework of the self-employed, without prejudice to the recognition of the right to exemption from the obligation to contribute. 2 – the following are considered if statutory social protection, for the purposes of the preceding paragraph, the General system of social security of the employees, albeit with reduced material scope, the convergent social protection scheme for workers performing public functions and foreign social protection schemes relevant to coordination with the Portuguese social security schemes. 3-for the purposes of paragraph 1, the situations of voluntary payment of quotas under the scheme of convergent social protection of workers performing public functions and of the social protection systems relevant for the purpose of coordinating foreign to the Portuguese social insurance schemes, shall be treated as compulsory social protection schemes. Article 138 Workers to engage in business in foreign country 1-independent workers will carry out its activity in foreign country for given period can keep your framing in this regime.

79 2-except as provided in the international instrument that Portugal is bound, the period referred to in the preceding paragraph has the limit of one year and may be extended for another year, at the request of the person concerned, subject to authorization by the competent authority. 3-in the case of self-employed whose technical knowledge or special skills warrant, authorization may be given for a period greater than that provided for in the preceding paragraph. Article 139 deleted 1 Situations-Are excluded from the personal scope of the scheme of the self-employed: a) the lawyers and solicitors who, on the basis of your professional activity, are obligatorily integrated in their personal social security savings, even when the activity concerned is carried out as partners or members of the companies referred to in article 133 (b)); b) rightholders on farms or similar companies, still in develop any activity, since the area, type and organization of the farm must conclude that the goods are intended mainly for the consumption of their holders and their households; c) workers engaged in Portugal, with temporary status, self-employment and proven framework in your social protection regime of another country.

80 2-for the purposes of the exclusion provided for in point (c)) of the preceding paragraph only within social protection systems which integrate material foreigners, at least, the contingencies of invalidity, old age and death, as applicable, with the necessary adaptations, the provisions of paragraphs 2 and 3 of the previous article. Article 140 contracting Entities and legal persons and natural persons with business benefiting from service provision by the self-employed persons are covered by this scheme as contracting entities, regardless of your nature and purpose to continue. Material scope article 141 social protection conferred by independent workers ' scheme integrates the protection on the contingencies of illness, parenting, occupational diseases, invalidity, old age and death. Article 142 of law in Maintenance 1-social protection in cases of termination or suspension of the exercise of independent work activity, in accordance with this code, there is room for the maintenance of the right to protection in the eventualities of sickness and parenthood, in accordance with the legislation under which the same was recognized. 2-the cessation or suspension of the exercise of activity shall not affect the right to protection in the event of Parenthood since they are satisfied the conditions for attribution.

81 CHAPTER II binding legal relation Article 143 communication of beginning of activity 1-the tax administration shall communicate on their own initiative, by electronic means to the competent social security institution the beginning of activity of the self-employed, providing you with all the identification elements including the tax identification number. 2-on the basis of the communication pursuant to paragraph 1, the competent social security institution shall identify the self-employed in the social security system, or to update their data if it is identified. Article 144 and 1-framework from the elements contained in the communication referred to in the previous article the competent social security institution proceeds to the inscription of the worker, when necessary, and to the framing in the scheme of the self-employed. 2-the self-employed are subject to the same regime that are determinants of conditions right to exemption. 3-the framing of the spouses takes place upon request, subject to the limitations laid down in this title and gives rise to registration if this does not already exist.


82 4-the competent social security institution notifies the self-employed of the inscription and the framework carried out their effects. Article 145-1 effect in the case of first in the framework of the self-employed, the framework only takes effect when the relevant worker's annual income exceeding six times the value of the IAS and after the expiry of at least 12 months. 2-the effects referred to in the preceding paragraph are produced: a) on the first day of the twelfth month after the beginning of activity when this occurs at a later date to September; b) on the first day of October of the year following the start of activity in all other cases. 3-in the case of resumption of activity, the framework shall take effect on the first day of the month following that restart. 4-in case of application filed by spouse of self-employed, the framework shall take effect on the first day of the month following the acceptance. 5-deferment provided for in paragraph 1 of this article depends on the effect of the guidelines prior to the self-employed. Article 146 voluntary 1 effect-the self-employed can require the framing on this scheme takes effect: when the relevant annual income) is less than or equal to six times the value of the IAS;

83 (b)) before the dates laid down in paragraph 1 of the preceding article. 2-in the situations provided for in the preceding paragraph the framework shall take effect on the first day of the month following the month in which the request was made. Rule 147 1-framework cessation cessation of self-employment determines the termination of the framework in the scheme of the self-employed. 2-termination of the framework is carried out ex officio on the basis of the exchange of information with the tax authorities concerning the participation of cessation of activity. 3-Notwithstanding the preceding paragraphs, the framework can still cease at the request of workers referred to in the previous article. 148 effect of termination of the framework the framework cessation scheme shall take effect from the first day of the month following the month in which cease the activity. Article 149 proof of elements 1-whenever the elements obtained based on Exchange of information with the tax authorities give rise to doubts, the competent social security institution should request the workers the necessary elements to your proof. 2-failure to comply with the request referred to in the preceding paragraph is against-when sorting is accomplished in the ten days following the end of the period and constitutes a serious infraction in other situations.

84 CHAPTER III legal relationship to pay taxpayers Obligations section I Article 150 contributory obligation incurred through 1-contribution obligation self-employed workers is with the beginning of the effects of the framework and effective with the payment of contributions, under regulated in this chapter. 2-the self-employed are, as regards the quality of contributors, assimilated to employers. 3-the contributory obligation of contracting entities is with service provision by the self-employed and effectively with the payment of contributions, under regulated in this chapter. 4-the provision of professional services referred to in points (a)) and c) of paragraph 1 of article 139, on the scope of the professional activity, is not subject to the obligation referred to in the preceding paragraph. Article 151 contributory Obligation 1-contribution obligation self-employed workers understand the payment of contributions and the annual statement of the services provided. 2-the obligation to pay the contracting entities understand the statement of the services purchased and the payment of their contributions.

85 article 152 Declaration of services provided 1-self-employed persons are required to declare to the competent social security institution, in respect of each of the contracting entities who provided services, the value of the services provided in the calendar year to which they relate. 2-the Declaration referred to in the preceding paragraph shall be submitted to the 15 day of February of the following calendar year to respect. 3-violation of provisions of this article constitutes an administrative offence is fulfilled when in the 30 days following the end of the period and constitutes a serious infraction in other situations. Article 153-1 Declaration of services purchased The contracting entities are required to declare to the competent social security institution, in respect of each of the self-employed that acquire services, the value of the respective service. 2-the Declaration referred to in the preceding paragraph shall be made by reference to the services provided in each quarter of the current calendar year and shall be submitted to the tenth day of the month following the end of the quarter concerned. 3-violation of provisions of this article constitutes an administrative offence is fulfilled when in the 30 days following the end of the period and constitutes a serious infraction in other situations.



86 Article 154 responsibility for compliance with the obligation to pay 1-self-employed persons are responsible for the payment of the contribution is committed to them pursuant to this chapter. 2-The contracting entities are responsible for the payment of the contribution is committed to them pursuant to this chapter. Article 155 payment of contributions 1-the contribution of the self-employed is due from the effect of the framework or the termination of the exemption from the obligation to contribute. 2-payment of the contribution provided for in the preceding paragraph is monthly and is made up to the day 20 of the month following the month concerned. 3-the contributions of the contracting entities refer to quarters of the calendar year and the deadline for payment is your set of the day 15 to day 20 of the month following the quarter concerned. 4-violation of previous paragraphs constitute an administrative offence is fulfilled when in the 30 days following the end of the term and is against-serious in other situations.





87 Article 156 accumulation of activity with registration of equivalence to the contributions-1 When, in the course of the same month, successively, the exercise of independent activities and determining the registration status of remuneration for equivalence to the contributions, the obligation to contribute reports the number of days in that there is no place to register of remunerations for equivalence. 2-for the purposes of the preceding paragraph the daily amount of the contributions of the self-employed is equal to 1/30 of the monthly value resulting from your calculation carried out in accordance with the following sections. Article 157 exemption from the obligation to contribute 1-self-employed persons are exempt from the obligation to contribute:) When independent professional activity activity accumulating on behalf of another person, provided that the following conditions prevail: i) the exercise of independent activity and other activity are provided to different companies and have not each other a domain or group; II) exercise of activity as an employed person determine the required framework in another social protection regime that covers all of the contingencies covered by the scheme of the self-employed; III) the value of the annual remuneration considered to other social protection regime is greater than or equal to 12. b) When both invalidity or old-age pensioner of social protection schemes, national or foreigners and occupation is legally may be added to their pensions.


88 c) when it is simultaneously pensioner resulting from the verification of professional risk suffering from incapacity for work equal to or greater than 70%. 2-recognition of exemption, provided for in the preceding paragraph, is unofficial whenever conditions that determine whether the direct knowledge of the competent social security institution, depending on the application of the person concerned in other cases. 3-the worker framed after the entry into force of this code, whose relevant income does not reach the value of 12 times the IAS, he may apply for the exemption from the obligation to pay since it has exhausted the option time to contribute on the basis of one twelfth of your income provided for in this chapter. Article 158 termination of conditions for exemption 1-workers who are recognized exemption from the obligation to contribute should declare to the competent social security institution for the cessation of the conditions to which the exemption, unless they are unofficial knowledge of this. 2-the cessation of the conditions for the exemption is the worker in obligation to pay contributions to the scheme of the self-employed from the month following the month of your event, under the conditions laid down in this code. Article 159 Lack of obligation to contribute 1-there is no obligation to pay the independent contractor when:) there is recognition of the right to exemption pursuant to articles 157 et seq.; b) suspension of the exercise of activity Occurs, duly justified;

89 c) if proven inability or unavailability period to work for parenting, although there is no right to attribution or payment of their allowances; d) there is a situation of temporary disability for work, regardless of whether or not entitled to sick pay, under the terms established in the following paragraph. 2-the lack of obligation to contribute to that subparagraph (d) refers) of the previous paragraph starts from the temporary disability check, if the same confer entitlement to the allowance without waiting period requirement, and in 31 days after that check, in other situations. Article 160(1)(a) suspension of the exercise of the activity 1-for the purposes of subparagraph b) of paragraph 1 of the preceding article, the self-employed to suspend temporarily, voluntary or not, the effective exercise of your activity as a self-employed person, may apply to the competent social security institution the suspension of application of the scheme, without prejudice to the provisions relating to framing and linking , indicating the causes of suspension. 2-do not get as verified a suspension of activity, relevant to the purposes of the previous article, particularly when the activity of the self-employed can continue to be exercised by a worker to your service or by their spouse framed in this capacity, by this regime.



Article 161 90 cessation of contributory contributory obligation obligation ceases as of the first day of the month following the month in which cease the activity. Section II of contributory incidence Bases Article 162 determination of relevant income 1-without prejudice to the coefficients set out for the simplified scheme provided for in the relevant income of the CIRS self-employed is determined as follows: 70% of the total amount) to provide services for the calendar year immediately preceding the moment of attaching the contributory tax base; b) 20% of the income associated with the production and sale of goods in the calendar year immediately preceding the moment of attaching the contributory base. 2-the income referred to in the preceding paragraph is determined by the competent social security institution based on values declared for tax purposes. Article 163 Base contributory self-employed workers 1-Without prejudice to the provisions of articles following constitutes contributory base the ranking of remuneration determined by reference to the twelfth relevant income.

91 2-The twelfth relevant income, converted to a percentage of the IAS, matches the rank of conventional remuneration whose value is immediately below. 3-Constitute contributory base brackets the following levels of conventional remuneration determined by reference to the value of the IAS: conventional Remuneration Levels percentages of IAS 1 value.............................. 2.º ………………………. 3.º ………………………. 4.º ………………………. 5.º ………………………. 6.º ………………………. 7.º ………………………. 8.º ………………………. 9.º ………………………. 10........................... 11........................... 100 150 200 250 300 400 500 600 800 1000 1200 4-the base pay is fixed annually in October and shall take effect in 12 months.

92 5-updating the tax base resulting from IAS update takes effect from the first day of the month following the publication of this Decree to proceed to that update. Article 164 contributory Tax Base optional 1-for the purposes of fixing the contribution base the self-employed can opt for the step immediately before it in accordance with paragraph 2 of the preceding article. 2-the right of option provided for in paragraph 1 is exercised ex officio by the competent social security, and the self-employed resign him showing application for this purpose. 3-in cases where the relevant income is less than or equal to 12 times the value of the IAS, the employee may request that it be considered as tax base, the amount of one twelfth of that income, with minimum of 50% of the value of the IAS, in accordance with the following paragraph. 4-the provisions of the preceding paragraph shall apply only worker in beginning or resumption of activity and has a maximum duration of three consecutive calendar years or interpolated per employee. Article 165 determination of contributory base in special situations 1-where the worker opts for the independent effect of the earlier framework to that provided for in paragraph 1 of article 145, shall be, ex officio, as contributory base the 1st step, without prejudice to the provisions of paragraph 3.

93 2-In case of resumption of activity shall be, ex officio, as contributory base the 1st step, without prejudice to the provisions laid down in the following paragraphs and in paragraphs 3 and 4 of the preceding article. 3-in the case of the preceding paragraphs, the workers who have been covered for the past 36 months by the general social security scheme in all eventualities, may require that they be considered as base the rank that is the corresponding to your average remuneration in that period since that determine upper echelon. 4-the self-employed that will exercise their activity in foreign country and who choose to keep the framework in your general scheme of the self-employed, in accordance with article 138, remain in the rank in which they find themselves. Article 166 of the spouses 1 Tax Base-the base pay of workers covered solely by virtue of your quality of spouses of self-employed persons can be chosen from the first step and one that is fixed to the self-employed. 2-When there is no way to reduce the contributory base of a self-employed, should the relevant departments carry out, where required, of its own motion to show corresponding reduction in the tax base of their spouse. Article 167 determination of the contributory base of contracting entities Constitutes contributory tax base, for the purpose of determining the amount of contributions payable to the contractor, 70% of the total value of each service provided.

94 section III Rates contributory Article 168 1 contribution Rates-the contribution rate payable by self-employed persons to be producers or dealers shall be at the rate of 29.6%. 2-the contribution rate payable by self-employed who are service providers is 24.6%. 3-is set at 28.3%, the contribution rate payable following self-employed that are producers or merchants: a) agricultural producers and their spouses, whose income comes solely from agricultural activities; b) owners of boats, even incorporating the list of crew, whose income comes solely from the pursuit of the activity of local fishing or inshore; c) Cyclone marine species and fishermen out, whose income comes solely from the exercise of harvesting marine species. 4-the contribution rate payable by the contracting entities to acquire service delivery is 5%. 5-the worker is producer or trader where at least 75% of your relevant income is the result of this activity. 6-the worker's service provider whenever at least 25% of your relevant income is the result of this activity.


95 TITLE III voluntary social insurance scheme CHAPTER I scope Article 1 personal Scope 169-might fit in the voluntary social insurance scheme, the national citizens, considered fit for the job and not covered by mandatory social security scheme or that, they do not fall within the scope of the Portuguese social security system. 2-national citizens exercising professional activities on foreign soil and not covered by the international instrument that Portugal is bound may also fit in this scheme. 3-Can still fit in this scheme foreign nationals or stateless persons resident in Portugal for over a year, which are the other conditions laid down in paragraph 1. Article 170 special situations covered 1-Can fit in voluntary social insurance the following workers: a) The seafarers and the lookouts, national, which are to carry out professional activity on ships of foreign companies; b) national maritime workers engaged in activity on ships fishing joint ventures set up under the decree-laws Nos. 1/83, 7 January to 193/84, of 11 June;

96 c) The crew members who are exercising professional activity on ships registered in the international registry of Madeira (MAR). 2-Can still fit in voluntary social insurance people who integrate groups of specific activities, in accordance with their respective statutes, provide for registration in the system, namely: the) social volunteers in an organized way, engaged in unpaid professional activity in favor of private institutions of social solidarity and of entities holding bodies of firefighters, particularly volunteer firefighters; b) research grantees that fulfil the conditions laid down in the Statute of the researcher and are not framed in compulsory social protection regime; c) actors of cooperation that, gathering the requirements laid down in its Statute, undertake, by contract, to serve on the Board of the cooperative relationships that work the framework in your scheme of compulsory social protection of another country; d) high performance sports practitioners. 3-the definition of the framework requirements specific for each group of special situations is subject to its own law. Article 171 excluded people Are excluded from the regime of invalidity and old-age pensioners.



97 article 172 Part 1 material-social protection afforded by the social security scheme is part of the volunteer protection on the contingencies of invalidity, old age and death. 2-the material scope of protection of beneficiaries covered by the special situations referred to in paragraph 1 of article 170 also includes eventualities of sickness, occupational diseases and parenting. 3-material scope of protection of beneficiaries covered by the special situations referred to in paragraph 2 of article 170 can still integrate laid down in legislation: the eventualities of sickness), occupational diseases, parenting; b) occupational diseases. CHAPTER II legal relationship binding Article 173 and 1 framework-the framework in the regime depends on the expression of will of the interested through the presentation of application itself. 2-With the first framework shall the competent services, where appropriate, the entry of the beneficiary in the insurance system. 3-in the case of social volunteers, the framework depends on the expression of will of the entities that benefit from voluntary activity, fitting them to the presentation of the request of the person concerned.

98 4-granting the request determines the framework for the voluntary social insurance scheme reporting their effects to a day of the month following the month in which the request was made. Article 174 1 framework cessation-the recipient may at any time request termination of the framework in this regime. 2-the lack of timely payment of contributions does assume the will to end the frame, unless the same payment is resumed before the expiry of the period of one year. 3-the framework ceases if the beneficiary spend to be covered by compulsory social protection regime. 4-the entities referred to in paragraph 3 of the preceding article shall indicate monthly to competent institutions social volunteers who left to pursue their volunteer activity. Article 175 effect of termination of the suspension of the guidelines framework shall take effect from the month in which the relevant application was submitted or, failing that, from the month following the month to which it refers the last contribution paid.



99 CHAPTER III legal relationship-contributory contributory Obligation section I Article 176 contributory Obligation beneficiaries of the voluntary social insurance scheme are subject to the payment of contributions under regulated under this title. Article 177 responsibility for compliance with the obligation to pay 1-beneficiaries of the voluntary social insurance scheme are responsible for payment of their contribution. 2-the payment of contributions is carried out in accordance with defined for the self-employed, to the 15 day of the month following the month to which it relates, without prejudice to the provisions of the following article. Article 178 Recovery of the payment of contributions in case of resumption of payment of contributions referred to in paragraph 2 of article 174 of this code, no place for the payment of contributions, corresponding to the period in question plus interest for late payment.



100 article 179 cessation of obligation to pay 1-contribution obligation ceases in the month following that in which the recipient has requested. 2-the non-payment of contributions for a period not less than one year, he maketh the obligation to pay from the month following the last payment. SECTION II of contributory incidence Bases Article 180 contributory Base 1-Without prejudice to the following paragraphs, the contributory base corresponds to a conventional remuneration and is chosen by the beneficiary, in accordance with the following ranks, indexed to the value of the IAS: conventional Remuneration Levels percentages of IAS 1 value.............................. 2.º ……………………….. 3.º ………………………. 4.º ………………………. 5.º ………………………. 6.º ………………………. 7.º ………………………. 8.º ………………………. 9.º ………………………. 10........................... 100 150 200 250 300 400 500 600 700 800 101 2-beneficiaries who are framed in voluntary social insurance with age greater than or equal to that on the map in annex I have the tax base the limit value corresponding to the fifth grade, without prejudice to article 183 Article 181a amend the contributory base 1-beneficiaries may in accordance with the following paragraphs, change the value of the contribution base. 2-changing the value of the contributory base is always allowed to lower echelons. 3-changing the value of the contributory base is only permitted to rank immediately above as long as you check the following conditions: (a)) have been paid contributions in function of the same rank for at least 12 consecutive months; b) the beneficiary of an age lower than expected on a map of annex I to this code. Article 182 article Base pay after termination of period 1-framework in cases where there has been a cessation of framework followed by new framework, the incremental contribution tax base remains the same as existed prior to termination, unless the beneficiary choose other, checked the requirements for changing the level. 2-the period between the termination and the new framework is not relevant for counting the period of 12 months referred to in subparagraph (a)) of paragraph 3 of the preceding article.


Article 183 102 contributory Base in special situations 1-beneficiaries who, in the framework of the General system of safety of employees, have contributed for a period exceeding 12 months, on amounts above the highest echelon of the reserve base to the voluntary social insurance scheme can opt for the higher tier regardless of age. 2-The beneficiaries after cessation of voluntary social insurance framework have contributed for a period exceeding 12 months, for a compulsory social security scheme on a base contributory value higher than the previously considered in voluntary social insurance, can opt for the rank of value equal to or immediately superior to the contributory base of that regime to resume the voluntary social insurance framework regardless of age. SECTION II Article contribution Rates contribution Rates 1 184.º-the contribution rate corresponding to the coverage of contingencies of invalidity, old age and death, is of 26.9%. 2-the contribution rate corresponding to the protection in contingencies illness, parenting and professional diseases, invalidity, old age and death is 29.6%. 3-the contribution rate corresponding to the coverage of contingencies of occupational diseases, invalidity, old age and death, is of 27.4%.

103 4-the contribution rate corresponding to the coverage of the case of occupational diseases is 0.5%. PART III breach of the obligation to pay CAPÍITULO I General provisions article 185 debt to social security are considered debts to social security, for the purposes of this code, all debts contracted before the institutions of the social security system by natural persons, authorities and other entities to these legally equated, in particular those relating to contributions, contributions, fees, including additional , interest, fines and other pecuniary penalties in respect of contraventions, legal costs and other charges. Article 186 social security debt stabilisation 1-the debt to social security is regulated through your voluntary payment, in accordance with the procedure laid down in this code, in the context of civil execution or in the framework of the implementation. 2-the provisions of this part shall apply to the settlement of the debt to social security without prejudice to the rules applied within the framework of tax enforcement.



104 Article 187 § the obligation to pay social security 1-the obligation of the payment of contributions and contributions, interest on late payments and other amounts owed to social security, in the framework of the legal relationship-contributory, prescribes within five years from the date on which that obligation should have been fulfilled. 2-the limitation period stops by the occurrence of any diligence performed administrative, of which it has been notified to the liable to pay, leading to the settlement or to the recovery of the debt and the submission of application for extrajudicial conciliation procedure. 3-the period of limitation shall be suspended in accordance with the procedure provided for in this code and in the general law. CHAPTER II causes of extinction of debt article 188 Causes of extinction of the debt to social security debt expires pursuant to this code, without prejudice to the rules governing the tax foreclosure process: a) for the payment; b) By restitution in payment; c) For compensation of claims; d) For retaining values by public authorities; and social equity conversion); (f)) for the transfer of credits.

105 Article 189-instalments 1-the deferment of payment of the debt to social security, including the credits for interest accrued and maturing, takes the form of payment in installments. 2-the limitation period of the debts is suspended during the period of instalments. Article 180 exceptional situations to 1 debt stabilisation-the authorization of the instalment payment of debt to social security, the exemption or reduction of the interest accrued and maturing, is allowed only in accordance with this article, without prejudice to the rules governing the tax foreclosure process. 2-The exceptional conditions provided for in the preceding paragraph may only be authorized when, cumulatively, are required by the taxpayer, are indispensable to the economic viability of this and since the taxpayer meets one of the following situations: a) insolvency or recovery process; b) extrajudicial Conciliation Procedure; (c) consolidation and financial contracts) or corporate restructuring, as defined in Decree-Law No. 81/98 of 2 April; d) contracts for the acquisition, total or partial, of the share capital of a company by technical staff, or workers, for the purpose of your revitalization and modernization; 3-for the purposes of the preceding paragraph, the payment of monthly contributions from the date of entry of the application is evidence of the economic infeasibility of the taxpayer.

106 4-may still be authorized the payment in installments by individuals, since it is established that these, for your economic situation, cannot solver the debt at once. 5-The competent social security institutions may require in addition to the taxpayer, and the expense of this, audits, studies and evaluations for organizations that consider suitable, whenever this is necessary for the analysis of the proposed settlement. 6-without prejudice to the competencies of the social security institutions themselves in the autonomous regions, the authorization referred to in paragraph 1 of this article shall be granted by decision of the Governing Board of the Institute of financial management of Social Security, i. p. (IGFSS, I. P.). Article 191 special condition of the authorisation conditions for social security debt stabilisation cannot be less favourable than the terms for the remaining creditors. Article 192 of the instalment agreement Conditions Constitute the agreement conditions, compliance with timely instalment of the services authorized and the monthly contributions due in your course. Article 193 effects of failure to comply with the instalment agreement 1-non-compliance with the conditions laid down in the previous article determines the resolution of the instalment agreement by the competent social security institution.

107 2-instalment agreement resolution has retroactive effect and determines the loss of right to all the benefits granted to the taxpayer in your framework, in particular on the reduction or forgiveness of interest. 3-in case of resolution of the instalment agreement, the amount paid by way of benefits is imputed to the oldest debt contribute capital and interest. Article 194 instance Suspension 1-Without prejudice to the provisions of article 885.º of the Civil Procedure Code (CPC), the authorization decision of debt payment in installments and the respective resolution decision agreement determine, respectively, the suspension and the continuation of the Executive process. 2-the competent social security institution shall communicate on their own initiative to the implementation or the Court, or both, as the case may be, the payment instalment debt authorization, your full compliance as well as the resolution of the agreement when this occurs. Article 195 creditors Committee 1-social security can only be nominated for the Presidency of the Committee of creditors when it is close to the record of the Governing Board of the IGFS deliberation, i. p., authorizing the exercise of the function and display the representative, without prejudice to the competencies of the social security institutions themselves in the autonomous regions. 2-social security is not responsible for any charges with the functions of the insolvency administrator.




108 Article 196.º Restitution payment 1-social security may accept in payment the restitution of movable or immovable property, by the taxpayer, for the partial or total extinguishment of debt. 2-The movable or immovable property, subject to restitution in payment, are evaluated by the IGFSS, i. p., by the competent institution in the autonomous regions or by whom these determine, at the expense of the taxpayer. 3-can only be accepted for goods assessed value higher than the debt in the event demonstrate the possibility of your immediate use for purposes of public interest, or where the transfer takes place within one of the situations referred to in paragraph 2 of article 180 4-In case of acceptance of the restitution payment of higher value goods to debt , the order that authorizes constitutes, in favour of the taxpayer, a credit in the amount of such excess, to be used in future payments of contributions, membership fees, or in the payment of rent. 5-the taxpayer may renounce the credit resulting from the fact that the right given in restitution have been assigned a value higher than the value of the debt to social security. 6-The movable and immovable property acquired by transfer of the assets of the IGFSS, i. p., and must be transferred to your ownership, without prejudice to the competencies of the social security institutions themselves in the autonomous regions. 7--the restitution payment lacks authorization by the Member of Government responsible for the area of social security. 8--the jurisdiction assigned under the preceding paragraph may be delegated by the organ's decision holds, in accordance with the CPA.

109 Article 197 1-claims compensation whenever, in the context of contributory legal relationship a taxpayer is both lender and borrower social security, this may apply to the competent social security compensation claims. 2-the compensation referred to in the preceding paragraph may be made ex officio or at the request of the person concerned. Article 198 Holds 1-the State, other legal persons governed by public law and capital markets entities exclusively or mostly public, may only grant a subsidy or to carry out payments in excess of € 5,000.00, exclusive of VAT, social security taxpayers, upon presentation of proof of the contribution of these situation before social security. 2-the Declaration referred to in paragraph 1 is waived where the taxpayer pay consent to payer to see your contribution towards the social security situation, in place of social security, under legally defined. 3-in the case of result of the statement or query, referred to in the preceding paragraph, the existence of social security debt, is retained the debit amount and the total retention never exceeds the limit of 25% of the amount of money to be made. 4-the provisions of paragraphs 1 and 3 shall also apply to medium and long-term financing, except for the acquisition of personal and permanent residence, over € 50,000.00, granted by public, private and cooperative institutions capable of granting credit.

110 5-The deductions operated pursuant to this article, exonerate the payment of the respective contributor amounts. 6-failure to comply with the provisions of paragraph 4 for non-public entities, determines the obligation to pay the IGFSS, i. p., the value that was not withheld, plus legal interest, getting for this obligation jointly and severally liable the directors, managers or equivalents of the defaulting authority, without prejudice to the competencies of the social security institutions themselves in the autonomous regions. Article 199.º 1 holdings-the debt to social security may be converted into capital of the taxpayer when there is agreement of the IGFSS, i. p., and permission from the Member of Government responsible for the area of social security. 2-the transformation in social capital can only be authorized after an evaluation or audit by an entity that is deemed suitable by the IGFSS, I.P., without prejudice to the competencies of the social security institutions themselves in the autonomous regions. 3-the shares can be disposed of at any time by the competent social security, subject to prior authorisation of the Member of the Government referred to in paragraph 1 of this article. Article 1-claims 200th sale of social security may, exceptionally, to divest the holding credits corresponding to debts of contributions, contributions and interest.

111 2-the transfer can be made at face value or market value of the credit. 3-the sale of credits for market value follows one of the procedures provided for in the public procurement code (CPP). 4-the sale provided for in this article cannot be in favor: a) the taxpayer; (b)) of the members of the debtor taxpayer, when this respect the period of exercise of your Office; c) of entities with patrimonial relevance comparable. CHAPTER III transfer of debt Article 201 Asuncion 1-debt assumption by third of debt to social security may be authorized by order of the Member of Government responsible for the area of social security, which may be delegated pursuant to CPA. 2-the assumption of debt to social security applies the provisions of articles 595.º and following of the Civil Code Article 202 debt transmission and subrogation 1-in situations where the social security authorizes the payment of the debt by a third party can sub-rogá-lo rights. 2-the subrogation needs permission from the Member of Government responsible for the area of social security, which may be delegated pursuant to CPA.

112 CHAPTER IV Guarantee Article 203 General and special Guarantees The debt to social security can be guaranteed through appropriate security, General or special, in accordance with article 601 bis et seq. of the Civil Code article 204 Privilege 1 furniture-social security credits for contributions, contributions and interest for late payment, enjoy privilege General furniture, graduating under referred to in point (a)) of paragraph 1 of article 2 of 747.º.-this privilege supersedes any pledge , although previous Constitution. Article 205 real estate Privilege social security credits for contributions, contributions and interest on arrears have privilege on the immovable property real estate existing in the assets of the taxpayer on the date of institution of the proceedings Executive, graduating shortly after the credits referred to in article 748.º of the Civil Code article 206 antichresis compliance with debt can be secured by means of antichresis made by own taxpayer or by a third party and accepted by resolution of the Governing Board of the IGFSS , I. p., without prejudice to the competencies of the social security institutions themselves in the autonomous regions.

113 Article 207 1 legal Mortgage-payment of social security credits for contributions, contributions and interest for late payment, you will be able to be guaranteed by a legal mortgage on the immovable property or movable subject to registration in the taxpayer's heritage. 2-acts of land register under the registration of legal mortgage guarantee contributions, contributions and arrears owed to social security, since that required social security institutions are carried out free of charge. Chapter V Situation regularized Article 208 Situation regularized 1-for the purposes of this code, it is considered situation regularized the absence of debts of contributions, membership fees, default interest and other values, of the taxpayer. 2-Integrate the concept of situation regularized: a) the situations of debt, whose payment in instalments has been authorised and while they are being complied with the conditions of that authorisation, even if the instalment payment has been authorised to third or the responsible subsidiary; b) the situations in which the taxpayer has claimed, defendant, objected or challenged in court the debt, provided that it has been provided reliable guarantee. 3-for the purposes of this article, it is considered that:


114 the) economic interest groups (EIG) and the complementary company groupings (ACE) have your situation regularized when the situation referred to in the preceding paragraphs is established in relation to the same, as well as, for each of the grouped entities. b) societies in relation to reciprocal participation in domain relationship, or have your group situation regularized when the situation referred to in the preceding paragraphs is relatively the same as well as about each of the companies that make up the coalition. c) sports societies, regardless of your rank, and their sports clubs, have the situation regularized when the situation referred to in the preceding paragraphs is about both. Article 209 and several liability 1-at the time of completion of registration of transfer of quota or quotas which means the sale to new members of the majority of the share capital, the relevant Act is accompanied by proof of contributory of the company situation. 2-In case of sale, assignment of exploitation or of contractual position the transferee jointly and severally liable with the transferor responds by social security debts existing on the date of the conclusion of the deal, being any negotiating clause otherwise NULL. Article 210.º 1 company report-annual assessment report on the situation of the private, public companies or cooperatives must indicate the value of the debt, if any. 2-taxpayers who have been authorized the instalment payment of the debt shall include in the report referred to in paragraph 1 the conditions of the same.

115 CHAPTER VI effects of non-compliance with Article 211 interest For non-payment of contributions and contributions in the legal deadlines, are due interest for every calendar month or fraction. Article 212.º interest rate the interest rate is equal to that laid down in the general scheme of arrears for debts to the State and other public bodies and is applied in the same way. Article 213 Limitations beyond the limitations specifically provided for in other diplomas, taxpayers who do not have the situation regularized cannot: a) enter into contracts, or renew existing term, supplies, public works or service contracts with the State, autonomous regions, public institutions, local authorities and private social welfare institutions subsidised by the social security budget; b) Explore the provision of public services; c) to quote in the Stock Exchange securities representing the your capital; d) Launching public offers of sale of your capital and, in public, equities, bonds or stocks;

116 e) benefit from the support of EU funds or granting other subsidies on the part of the entities referred to in paragraph 1 of article 198 Article 214 disclosure of lists of taxpayers 1-social security recipients to the disclosure of lists of taxpayers whose tax situation is not regularised in accordance with paragraphs 2 and 3 of this article. 2-the publication is made after the expiry of any deadlines legally foreseen for the provision of the guarantee or if this waiver. 3-the lists are prioritised on the basis of the amount owed. 4-the publication of the lists pursuant to the preceding paragraphs, no contends with the duty of confidentiality enshrined in the law. Article 215 unofficial undue interest Cancellation 1-When, for reasons attributable to the services, have been liquidated in excess of the interest owed, your annulment unofficially if have not yet elapsed five years over pay and since your amount is equal to or greater than € 5. 2-checking the cancellation of interest under the preceding paragraph, where the debtor has paid, the service shall refund your. Article 216 forced sale by public auction 1-goods purchased by forced sale by auction of the assets of the IGFSS, i. p., and must be transferred to your ownership, without prejudice to the competencies of the social security institutions themselves in the autonomous regions.

117 2-social security, when winning bidder in auction, is not subject to the obligation of depositing the price nor the obligation to pay the expenses of the square. Article 217 general condition of the payment of benefits to independent workers and social security recipients volunteer 1-is the general condition of the payment of benefits to self-employed persons and to the beneficiaries of the voluntary social insurance that they have to your situation regularized until the end of the third month immediately preceding the determining of the assignment of event provision. 2-the contribution of the independent worker status is regularised since they are paid the contributions of your responsibility. 3-check the paragraph 1 determines the suspension of payment of benefits from the date on which they are due. Article 218 exceptions to the general condition of the payment of benefits the assignment of death benefits is not subject to the general condition of payment set out in the previous article, being the calculation of pensions carried out without taking into account the periods with outstanding contributions. Article 219 effects of regularisation of the situation of the self-employed to contribute and beneficiaries of the voluntary social insurance-1 the recipient regains the right to payment of benefits suspended since that matter to your situation to pay within three months following the month in which civilians have been the suspension.

118 2-If the situation is not regularized contribution within the time limit laid down in paragraph 1, the beneficiary loses the right to the payment of benefits suspended. 3-in the case of the regularization of the situation becomes apparent after the contribution during the period referred to in paragraph 1, the beneficiary resumes the entitlement to benefits that proceed from the day following that on which settlement occurs. Article 220 Regularization of the situation of the self-employed to contribute and volunteer's social security beneficiaries by offsetting The contingencies of invalidity and old-age pension, if the regularization of the situation to pay has not been carried out directly by the beneficiary, is the same made by means of compensation with the value of the benefits to which there is right on the basis of those eventualities, if they are fulfilled the other conditions of allocation of the respective benefits. PART IV Administrative Scheme TITLE I of Article 221 infraction alleged infringement Constitutes a misdemeanour definition for the purposes of this decree-law all the illicit fact and objectionable, provided for in this code and legislation that regulates, fulfilling a legal type for which a fine comine.



222.º principle of legality Article 119 is only punished as a misdemeanor the fact described and declared punishable by fine by law before the time of your practice. Article 223 Application in time 1-the punishment of an administrative offence is determined by the law in force at the time of practice of fact or filling of the assumptions that depends on. 2-If the law in force at the time of the practice that is subsequently modified, the law more favourable to the defendant, unless this has already been convicted by a final decision or final. 3-When the law goes for a certain period of time, continues to be punishable as a misdemeanour the fact that practiced during this period. Article 224 Application in space Saved Treaty or International Convention to the contrary, this law is applicable to the facts charged in Portuguese territory, regardless of the nationality or the headquarters of the agent. Article 225a Moment of the fact shall be deemed to practised at the time the agent acted or, in the case of omission, should have acted, regardless of the time the typical result has produced.




120 Article 226 Subject responsible for breaches 1-are responsible for the contravention and the payment of fines that the violation type stipulate as such, whether natural or legal person or association without legal personality. 2-legal persons or similar entities, pursuant to the preceding paragraphs, are responsible for the offences committed in your name or on your account, by the holders of their social organs, agents, representatives or employees. 3-If the offenders referred to in the preceding paragraphs are legal persons or similar, are responsible for payment of the fine, in solidarity with those, their administrators, managers or directors. Article 227.º 1 Contribution-If multiple agents they in fact any of them incurs liability for alleged infringement even if the unlawfulness or the degree of unlawfulness of fact rely on certain qualities or special agent relations and these only exist in one of the comparticipantes. 2-Each comparticipante is punished according to your guilt, regardless of the punishment or the degree of guilt of the other comparticipantes. 3-is applicable to accomplice the set fine for the author, especially toned down. Article 228 Negligence offences provided for in this code In negligence is always punishable.

121 Article 229a without prejudice to the remuneration statement contravention specified in this code, is against-take the omission of any other element that should be included in the statement of remuneration laid down in the regulatory legislation. Article 230 Accumulation of activity with providing benefits Is very serious infraction the accumulation of benefits with exercise of remunerated activity contrary to specific legal provision. Article 231.º administrative offences concerning the lack of presentation of documentation Constitutes a misdemeanour, lack of submission of declaration or other legally required documents, not specifically sanctioned. TITLE II of the fines and penalties in article 232 general classification of misdemeanors For determination of the fine applicable the Contraventions are classified in light, serious and very serious. Article 233 fines 1-The light offences are punishable with a fine of € 50 to € 250 if committed through negligence and of € 100 to € 500 if committed intentionally.

122 2-The serious offences are punishable with a fine of € 300 to € 1200 if committed through negligence and of € 600 to € 2,400 if committed intentionally. 3-The very serious offences are punishable with a fine of € 1,250 to € 6,250 if committed through negligence and of € 2,500 to € 12,500 if committed intentionally. 4-The minimum and maximum limits of the fines provided for in the various legal types of infraction are high: a) In 50% when they are applied to a legal entity, society, even if irregularly incorporated, or other entity equivalent with less than 50 employees; b) In 100% when they are applied to a legal entity, society, even if irregularly incorporated, or other entity equivalent with 50 or more workers. Article 234 1 fine measurement Determination-A determination of the extent of the fine is made in the light of the seriousness of the counter ordering, for what shall be the time of breach of the obligation and the number of workers affected with the actions of the agent, the agent's fault and its background in the practice of breaches of this code. 2-in determining the extent of the fine should also be taken into consideration the economic situation of the agent, when known, and the benefits derived from the practice of.



123 Article 235 offences 1 contest-Who has practiced several offences is punishable by a fine whose upper limit is the result of the sum of the fines specifically applied to infringements in contest. 2-the fine applicable shall not exceed twice the highest ceiling of breaches in competition. 3-the fine to be applied cannot be lower than the highest fines specifically applied to various contraventions. Article 236 offences 1 contest-If the same fact constitute crime and a misdemeanour simultaneously, the agent is punished as a crime, without prejudice to the penalties laid down for the against-and the following paragraph. 2-the application of the accessory sanction, in accordance with the provisions of the preceding paragraph, the competent court for the trial of the crime. 3-the introduction of criminal proceedings does suspend the process administrative offense, pursuing this in the case of not being deducted accusation in criminal proceedings and extinguishing that the charges are deducted. Article 237 Recurrence-1 is considered a repeat offender who practice serious infraction with intent or very serious infraction, within two years after being convicted of another serious infraction committed with intent or very serious infraction.

124 2-In case of recidivism, the minimum and maximum limits of the fine are high in a third of their value. Article 238 penalties 1-in the case of recidivism in serious or very serious offences can be applied to the penalties of deprivation of access to measures to stimulate job creation and re-employment of people remote from the labour market. 2-The penalties have the maximum duration of 24 months. Article 239.º Deduction in benefits in the case of being fined to an offender who is also entitled to social security benefits, can operate to your compensation since this, duly notified to the effect, has not made the payment within the prescribed period or appeal the decision applying the fine with provision of its security. Article 240 product Reversal of fines the proceeds of fines applicable under this code shall constitute revenue of the insurance system.



125 TITLE III of the fines and penalties in particular Article 241 mitigating Situations fine 1-where the obligations laid down in paragraphs 1 and 2 of article 29, paragraph 1 of article 32, paragraphs 1 and 2 of article 36, paragraph 1 of article 40, paragraph 1 of article 149, paragraph 1 of article 153, are carried out within the first 30 days following the last day of the period , the maximum levels of fines applicable may not exceed by more than 75% the minimum limit prescribed for the type of offense committed. 2-The respective minimum and maximum limits of fines applicable to administrative offences committed by domestic service workers or their employers are reduced to half. Article 242 worsening fine 1-in cases where the lack of communication referred to in article 29 respecting workers are eligible for unemployment benefits or sickness, the offense is considered very serious. 2-the amount of the fine provided for a misdemeanour committed in accordance with the provisions of the preceding paragraph are reduced to half in situations where the employer based the ignorance of the situation through the submission of Declaration issued by the competent social security institution.



Article 243 accessory Sanction required 126 Determines the application of accessory sanction of deprivation of access to measures to stimulate job creation and re-employment of people away from the labour market at the same time with its fine: a) the lack of communication referred to in article 29, in respect of workers who are eligible for unemployment benefits or sickness; b) not to include in the statement of remuneration of workers who are receiving benefits from unemployment or illness. Article 244 waiver of fines in cases of mild infraction can the competent social security institution waive the application of fine, as long as you check the following conditions: a) the practice of the infringement involves no prejudice to effective social security system or the worker; b) is regularized the misconduct; c) the offence has been practiced by negligence.



127 TITLE IV article 245 prescription prescription procedure without prejudice causes of suspension and interruption of the limitation period provided for in the general scheme of the contravention, the alleged infringement procedure expires, the effect of the prescription as soon as on the practice of the administrative offense there five years elapsed. Article 246.º the fine Without prejudice causes of suspension and interruption of the limitation period provided for in the general scheme of the contravention, fines shall be of five years from the finality or transit in case judgment. Title V Article 247.º procedure and Process conditions of employment in terms of process and procedure, to administrative offences provided for in this Code applies the provisions in specific legislation, without prejudice to the provisions of the following article.



128


Article 248 Competence for the process and the imposition of fines 1-the process and the procedure of administrative offences provided for in this Code for the Social Security Institute, i. p. (ISS, I. P.), in the continental territory and the Regional Directorates of Social Security in the autonomous regions, without prejudice to the next paragraph. 2-where a supply of business, so apparently, in terms of contract of employment characteristics, which can cause injury to the employee or to the State or the lack of communication from the worker's social security admission, the process and the procedure of administrative offences for the ISS, i. p., or to ACT in the continental territory and the regional directorates of social security or regional labour inspections in the autonomous regions. 3-Has the competence to the decision process and procedure laid down in the preceding paragraphs, as well as for the implementation of their respective fines, the maximum organ of the entity that held the process or procedure, and may the power be delegated pursuant to CPA.





129 part V supplementary provisions, transitional and final provisions TITLE I supplementary provisions chapter I provisions applicable to the voluntary payment of contributions section 1 voluntary payment of contributions by the beneficiary for lack of article 249 no employer Employer for the purposes of this section, it is «no» employer legally provided for situations of voluntary payment of contributions by the recipient in the following cases : a) When, in the context of the instituto da relaxation of age pension access, the pensioner do not apply obligatorily activity advance covered by the general regime wants to contribute, in legal terms, for extra effect; b) where there is contributory periods subsidy for the purpose of training rate of pension.



130 Article 1-material Scope 250 the voluntary payment of contributions referred to in the previous article gives the recipient the protection on the contingencies of invalidity, old age and death. 2-where the beneficiaries at the time of the request, whether old-age pensioner protection is afforded in the contingencies of old age and death. Article 251 contributory Base 1-the contributory base of beneficiaries referred to in point (a)) of article 249 is formed in the following terms: a) in the case of beneficiaries in activity at the date of transition to old-age pensioners situation, corresponds to the last real or conventional remuneration recorded. b) in the case of beneficiaries who at the date of transition to the situation of old-age pensioners are receiving benefits from the right to equivalence determinants outside contributions, corresponds to the reference remuneration which forms the basis of the calculation of the said benefits. 2-the contributory base of beneficiaries referred to in point (b)) of article 249 is formed by the average remuneration of the last 12 months with salaries, duly updated register, preceding the month of submission of the application. Article 252 contribution rate 1-the contribution rate on the voluntary payment of contributions to the material scope of protection provided for in paragraph 1 of article 250 is 26.9%.

131 2-the contribution rate on the voluntary payment of contributions to the material scope of protection provided for in paragraph 2 of article 250 is 22.7%. Article 253.º Obligation to pay 1-in cases of voluntary payment of contributions referred to in point (b) article 249) the contribution rate levied on the product of the number of months of the subsidy base pay provided for in Article 251 2-payment of the contributions referred to in the preceding paragraph may be done all at once or in monthly instalments of the same amount and may not exceed 36. SECTION II voluntary payment of contributions prescribed Article 254 payment of contributions prescribed 1-exceptionally, under the conditions provided for in this section may be authorised the payment of retroactive contributions when the contributory obligation is prescribed or did not exist by the date of the provision of work, the activity is not necessarily covered by the social security system. 2-The payment referred to in the preceding paragraph results in the recognition of the period of professional activity to which the obligation to pay. Article 255 retroactive Enrollment 1-recognition of periods of professional activity can determine the inscription with retroactive effect in situations that were not yet applicable to delivery obligation of Declaration of commencement of activity.

132 2-the provisions of the preceding paragraph, shall apply only to cases where the activities were, at the time, covered by social security. 3-retroactive registration referred to in paragraph 1 shall not apply to workers covered by special schemes for rural workers. Article 256 evidence 1-recognition of periods of professional activity is required by employers or workers concerned and defaulting is only authorised provided that the exercise of professional activity is shown by the following evidence: a) Duplicates of the statements for tax purposes, even though taxes already abolished, certified by the tax services , or the respective certificates; b) certified copy of personal maps, since timely submitted to the competent authorities; c) certificate of judgment resulting from the labour court action brought within the time limits set for the legally challenge, challenge dismissal of just cause for termination of the contract of employment or employment credits claim; d) certificate of judgment resulting from the labour court action brought against the employer and the institution of social security for recognition of the employment relationship, its period and remuneration. 2-authorization for payment of contributions already laid down can only be granted as long as it is provided for the entire period of activity actually proven.

133 Article 257 domestic service workers the voluntary payment of retroactive contributions for domestic service workers who have not made the declaration provided for in Article 255, for the activities provided in the previous period to the last 12 months preceding the month of this payment is only considered since your exercise is proven through the evidence referred to in (c)) and d) of paragraph 1 of the preceding article. Article 1-material Scope 258.º the voluntary payment of contributions provided for in this section gives the recipient the protection on the contingencies of invalidity, old age and death. 2-where the beneficiaries at the time of the request, whether old-age pensioner protection is afforded in the contingencies of old age and death. Article 259.º Base contributory to contributory base to consider for purposes of payment of contributions prescribed corresponds, as workers are covered by the social security system or by another system of social protection, respectively: a) to the average value of remuneration recorded in the insurance system in the last 12 months prior to the application, taking into consideration the higher remuneration in each month in register of remunerations corresponding to the various activities;

134 b) monthly value corresponding to three times the value of social support IAS, except if the person concerned proves, through Declaration issued by the managing body of the social protection system that the covers, of which the value of the compensation paid in the last 12 months prior to the application, in which case the average will be considered. Article 260.º 1 contribution rate-the contribution rate on the voluntary payment of contributions to the material scope of protection provided for in paragraph 1 of article 258.º is to 26.9%. 2-the contribution rate on the voluntary payment of contributions to the material scope of protection provided for in paragraph 2 of article 258.º is 22.7%. CHAPTER II provisions applicable to the reimbursement of levies Article 261.º concept of reimbursement of contributions means for the return of contributions refund amounts resulting from obligation to pay regularly in the situations set out in the following article. Article 262.º right to reimbursement shall be entitled to reimbursement of contributions the beneficiaries: a) If invalidate with permanent total incapacity for work without having filled the warranty period for the award of the pension;


135 b) have completed 70 years of age and do not satisfy the warranty period for the award of old-age pension. Article 263 refund amount the amount of the refund of contributions matches the technical cost of the contingencies of invalidity, old age and death, in proportion to the dues paid by the beneficiary, on the salaries tax base which were revalued in accordance with contributory legal, to the date of submission of the application for reimbursement. Article 264 rewards log in situations that are the conditions conferring entitlement to a refund of contributions, the corresponding registration periods are not rewards for the future allocation of benefits. Article 265 Application and beneficiaries who are in accordance with the conditions established in article 262.º may require the reimbursement of levies within 1 year from the day you complete the 70 years. Article 226 contribution rate 1-for the purposes of reimbursement of contributions in relation to procedures in which it is laid down, it is applied the rate of 8.5%.

136 2-where the recipient's contributions have been calculated by applying a global rate lower than the fixed to the general social security scheme that difference must be reduced at the rate referred to in the preceding paragraph. CHAPTER III provisions applicable to the return of contributions and levies Article 267 Concept 1 refund-refund means the return of the amounts relating to contributions and levies unduly paid. 2-for the purposes of this code only if improper contributions and consider contributions the payment does not result in the law, in particular, within the framework of the tax base and the contribution rate. Article 268 right to restitution are entitled to a refund of contributions and contributions employers and beneficiaries who have proceeded to the undue payment of contributions and levies laid down in the preceding article. Article 269 the refund 1-contributions and contributions unduly paid are refunded to the employers and beneficiaries, at the request of the parties concerned, either directly or by way of compensation with debts.



137 2-the amount of the refund corresponds to the proportion of their contributory obligations on the salaries tax base which were revalued in contributory legal terms, the date of submission of the application for refund and after deduction of the value of benefits already granted on the basis of the contributions paid. Article 270.º registration of wages in situations that are the conditions conferring entitlement to the refund of contributions and contributions, the corresponding registration periods are not rewards for the future allocation of benefits. Article 271.º application and deadline 1-the refund of contributions and membership fees is required for services and social security institutions. 2-the deadline to apply for the refund of contributions and dues paid in error is one year of the date on which the applicant was informed that the payment was improper, without prejudice to the provisions of the following article. Article 272 1 Prescription-the right to the restitution of values for the contributions and the unduly paid social security contributions shall be of five years from the date of payment. 2-prescribing stops with the submission of the refund application submitted by the social security services. 3-the period of limitation shall be suspended in accordance with the procedure prescribed by law.

138 TITLE II transitional and final provisions CHAPTER I transitional provisions Article 273 special situations 1-With the entry into force of this code, are closed group set in legislation and in accordance with the procedure defined in this article the situations of workers to which they apply: a) the contribution rate on teachers of private and cooperative education institutions covered by the decree-laws Nos. 321/88 , June 22, 179/90, of June 5, 327/85, of 8 August, and 109/93, of 7 April, contracted until December 31 2005 is 7.8% on behalf of their employer; (b)) the contribution rate on teachers not covered by Caixa Geral de Aposentações, pursuant to Decree No. 132/SESSION/89, of 19 December, contracted until December 31, 2005 is 29%, being, respectively, 21% and 8% for employers and workers; (c)) the contribution rate on teachers of foreign nationality who have opted for no inscription in Caixa Geral de Aposentações (CGA), pursuant to Legislative Decree No. 61/97, of 1 October, hired until 31 December 2005, is 7.8% on behalf of their employer;



139 d) the contribution rate on workers covered by the Provident Fund of the Companhia Portuguesa Radio Marconi, admitted until the publication of Decree-Law No. 357/97, of December 16, is 5.7%, respectively, of 4.0% and 1.7% for the employer and employees; and) the contribution rate on farm workers covered by the Decree-Law No. 464/99, of November 5, is set in the said diploma for the year 2010 and the contribution rate for employees provided for in Decree-Law No. 40/2001 of 9 February, is fixed at 8% or 15% depending on the workers will opt for 1 or 2 to 5 ranking of contributory tax base provided for in this code for the self-employed; f) contributory scheme for workers and producers covered by Regional Decree No. 18/84/A, of 12 may; g) the contribution rate on workers in early retirement situation covered by Decree-Law No. 261/91, of 25 July, with contributory career of not less than 37 years is 10%, respectively, of 7% and 3% for employers and workers; h) the contribution rate on workers in early retirement situation covered by Decree-Law No. 261/91, of 25 July, with contributory career less than 37 years is 21.6%, respectively, of 14.6% and 7% for employers and workers; I) contribution rate concerning notaries covered by independent workers ' scheme opted for maintaining the social protection regime of the public service, in accordance with Decree-Law No. 26/2004, 4 February, is 2.7%;

140 j) the contribution rate on notary officials who chose to maintain the social security scheme of the civil service, in accordance with Decree-Law No. 26/2004, 4 February, is 7.8%, respectively, of 6.8% and 1.0% the responsibility of employers and workers; l) the contribution rate of 29% on the registered workers who carry out professional activity on marine fishing and coastal location. -2 agricultural workers differentiated and undifferentiated that until the entry into force of this code are covered by the arrangements laid down in Decree-Law No. 401/86, of December 2, and in implementing Decree No. 75/86, of 30 December, remains the application of that scheme, at the rates provided for in Decree-Law 199/99, June 8, in situation of closed group. 3-workers until the entry into force of this code are covered by the arrangements laid down in the Regional Legislative Decree No. 12/93/M, of 27 July, as amended by Regional Legislative Decree No. 22/98/M, of September 18, and ministerial order No. 780/73, November 9, the application of that scheme in case of closed group. Article 274 special transitional Situations 1-until the entry into force of the regulation referred to in article 29 of law No. 4/2009, of 29 January, and aware of the provisions of article 31 of the same Act, remain in force on a closed group for recipients covered until 31 December 2005: a) the arrangements for teachers covered by Decree-Law No. 67/2000 , 26 April to which applies the rate of 4.9%, which is the responsibility of the employer;


141 b) the arrangements for the voluntary military and contract covered by the Decree-Law No. 320-A/2000 of 15 December, amended by decree-laws Nos. 118/2004, of 21 May and 320/2007, of 27 September, which applies the rate of 3%, which is the responsibility of the employer 2-achievement of guarantee mechanisms of pensions of employees of the banking sector set out in the tripartite agreement on security reform social, of 10 October 2006, remain in force on a closed group laid down in Decree-Law No. 54/2009, March 2: a) the contribution rate on bank workers covered by child benefit box Bank employees of 14%, respectively, of 11% and 3% for employers and workers; (b)) the contribution rate on employees of non-profit entities covered by child benefit box Bank employees of 13.2%, respectively, of 10.2% and 3.0% for employers and workers. 3-when fleshed out the mechanisms provided for in the preceding paragraph contribution rates for these workers are set out in the terms set out in this code. Article 275.º framework maintenance scheme of the self-employed Can keep the framework in the self-employed workers regulated in this code: to) The solicitors and barristers who are, at the date of entry into force of this code, optionally included in that regime;

142 b) managers of companies formed exclusively by ancient merchants sole proprietorship or by these and by their spouses, relatives or the like in a straight line or to the 2nd degree of collateral line, which at the date of entry into force of this code, were covered by Decree No. 9/82, of 25 March. Article 276.º Maintenance contribution tax bases 1-self-employed persons which is being considered by the date of entry into force of this code, such as contributory base the value of the twelfth of your gross income, with a minimum of 50% of the value of the IAS, pursuant to article 34 of Decree-Law No. 328/93 , 25 September, amended by Decree-Law No. 119/2005, of 22 July, maintains the right to determination of base pay in the same terms, without prejudice to the next paragraph. 2-the application of the preceding paragraph shall cease as soon as: a) at the request of the person concerned; b) from the year in which the relevant income of the worker is greater than or equal to 12 times the value of the IAS; (c)) With the suspension of business; (d)) With the cessation of the activity.



143 3-self-employed persons who, at the date of entry into force of this code, are contributing on more than the amount resulting from the application of the provisions of article 163, retain the right to the same base pay until they reach income that determine placement in upper echelon, without prejudice to the right of option, all the time at step corresponding to your income. Article 277.º progressive Adjustment of the contributory base integration on the basis of contributory incidence of benefits referred to in points (a) n), p), (q)), r), s), t), (v)), x), z), aa) and at the end of paragraph (m)) of article 46, under there referred to, in the following terms: a) 33% of the value in the year 2010; b) 66 percent of their value in the year 2011; c) 100% of the value from the year 2012. Article 278.º progressive Adjustment of the contributory base of domestic service workers 1-the contributory base of domestic service workers referred to in paragraph 1 of article 120 shall be 85% of the value of the IAS for the year 2010 and the value of an IAS from 2011. 2-the convergence referred to in the preceding paragraph shall take effect on the day on January 1 of the year concerned.



144 Article 279 progressive Adjustment of the contributory base of self-employed persons 1-the base contributory self-employed workers is adjusted in the following terms: a) the year of entry into force of this code, the base pay of workers whose relevant income to determine, in accordance with article 156 et seq., one step higher than that which the employee is to contribute , can only be adjusted to the step immediately following; b) in subsequent years, and while the worker is paid relevant income that determine a contributory base in at least two steps, the step by which is to contribute, can only be adjusted to the step immediately following. 2-transitional rules provided for in the preceding paragraph shall lapse as from the year in which the employee's relevant income determine a base pay not exceeding one step by reference to the step for which the contributing or by choice of the worker by the step corresponding to your relevant income.



145 article 280 anticipation of the implementation of the first step from contributory base of self-employed independent workers which at the date of entry into force of this code are to contribute for the Echelon corresponding to 1.5 times the IAS, whose relevant income calculated on the basis of the income for the year of 2008 to determine your placement in the first echelon conventional remuneration provided for in paragraph 3 of article 163 shall be ex officio this step as the basis of contributory incidence from February 2010 until the date set out in paragraph 4 of article 163 Article 281 progressive Adjustment of fees 1-contributory contributory rates laid down in articles 75, 112, 127, paragraph 4 of Article 168A and 184.º of the code are adjusted gradually as follows: a) the contribution rate on professional sports practitioners is fixed for the year of , i) 2010 in 29.5% and 18.5% and 11.0% respectively to employer and worker; II) 2011 in 30.5% and 19.5% and 11.0% respectively to employer and worker; III) 2012 in 31.5% and 20.5% and 11.0% respectively to the employer and to the employee; IV) 2013 in 32.5% and 21.5% and 11.0% respectively to the employer and to the employee; v 2014 in 33.3%) and 22.3% and 11.0% respectively to the employer and to the employee.

146 b) the contribution rate on workers from the private social welfare institutions shall be set for the year, i) 31.0% in 2010 and 20.0% and 11.0% respectively to the employer and to the employee; II) 2011 in 31.4% and 20.4% and 11.0% respectively to the employer and to the employee; III) 31.8% in 2012 and 20.8% and 11.0% respectively to the employer and to the employee; IV) 2013 in 32.2% and 21.2% and 11.0% respectively to the employer and to the employee; v) 32.6% in 2014 and 21.6% and 11.0% respectively to the employer and to the employee; vi) 33.0% in 2015 and 22.0% and 11.0% respectively to the employer and to the employee; VII) in 2016 and 22.3% 33.3% and 11.0% respectively to the employer and to the employee. (c)) the contribution rate on workers from other nonprofits is fixed for the year of 2010, i) in 32.0% and 21.0% and 11.0% respectively to the employer and to the employee; II) 2011 in 32.4% and 21.4% and 11.0% respectively to the employer and to the employee; III) 32.8% in 2012 and 21.8% and 11.0% respectively to the employer and to the employee;

147 iv) in 2013 and 22.3% 33.3% and 11.0% respectively to the employer and to the employee. d) contribution rate concerning members of the churches, associations and religious denominations referred to in paragraph 1 of article 122 shall be fixed for the year, i) 14.0% in 2010 and 9.0% and 5.0% respectively to the employer and to the employee; II) 2011 in 16.0% and 10.00% and 6.0% respectively to the employer and to the employee; III) 18.0% in 2012 and 11.0% and 7.0% respectively to the employer and to the employee; IV) 19.6% in 2013 and 12.0% and 7.6% respectively to the employer and to the employee; v 2014 in 20.6%) and 13.0% and 7.6% respectively to the employer and to the employee; I saw) 21.6% in 2015 and 14.0% and 7.6% respectively to the employer and to the employee; VII) 22.6% in 2016 and 15.0% and 7.6% respectively to the employer and to the employee; VIII) 23.8% in 2017 and 16.2% and 7.6% respectively to the employer and to the employee. and) the contribution rate concerning members of the churches, associations and religious denominations referred to in paragraph 2 of article 122 shall be fixed for the year, i) 2010 15.3% in fitting 9.7% and 5.6% respectively to the employer and to the employee;


148 ii) 2011 in 17.3% and 10.7% and 6.6% respectively to the employer and to the employee; III) 2012 in 19.3% and 11.7% and 7.7% respectively to the employer and to the employee; IV) 21.3% in 2013 and 12.7% and 8.6% respectively to the employer and to the employee; v) 23.3% in 2014 and 14.7% and 8.6% respectively to the employer and to the employee; vi) 2015 in 25.3% and 16.7% and 8.6% respectively to the employer and to the employee; VII) 27.3% in 2016 and 18.7% and 8.6% respectively to the employer and to the employee; VIII) 2017 in 28.3% and 19.7% and 8.6% respectively to the employer and to the employee. f) the contribution rate payable by the contracting entities that acquire the provision of services referred to in paragraph 4 of article 168 shall be fixed for the year of 2010, i) in 2.5%; II) 2011 in 5%. g) the contribution rate on beneficiaries of the voluntary social insurance provided for in paragraph 1 of article 184.º shall be fixed for the year of 2010, i) in 17.5%; II) 2011 in 19.0%; III) 2012 in 20.5%; IV) 22.0% in 2013;

149 v) 2014 in 23.5%; I saw) 25.0% in 2015; VII) 26.9% in 2016. h) the contribution rate on beneficiaries of the voluntary social insurance provided for in paragraph 2 of article 184.º shall be fixed for the year of 2010, i) in 24.5%; II) 2011 in 26.0%; III) 27.5% in 2012; IV) 29.0% in 2013; v) 29.6% in 2014. I) Without prejudice to the provisions of subparagraph (a), the contribution rate on beneficiaries of the voluntary social insurance provided for in paragraph 3 of article 184.º shall be fixed for the year of 2010, i) in 17.5%; II) 2011 in 19.0%; III) 2012 in 20.5%; IV) 22.0% in 2013; v) 2014 in 23.5%; I saw) 25.0% in 2015; VII) 2016 in 26.5%; VIII) 27.4% in 2017. j) the contribution rate on beneficiaries of the voluntary social insurance provided for in paragraph 3 of article 184.º which are volunteer firefighters is set for the year, 150 i) 2010 in 21.5%; II) 2011 in 23.0%; III) 2012 in 24.5%; IV) 26.0% in 2013; v) 2014 in 27.4. 2-the convergence of contribution rates laid down in the preceding paragraph shall take effect on the day on January 1 of the year concerned. CHAPTER II final provisions article 282 competent Institutions 1-the inscription and the framing of the employees it is the responsibility of the services of ISSl, i. p., or to the services of social security of the autonomous regions in whose territorial scope is the seat or an establishment of the employer, without prejudice to the established regarding the personal scope social security boxes. 2-the inscription and the framing of the self-employed and of the beneficiaries of the voluntary social insurance it is the responsibility of the services of ISS, i. p., or to the services of social security of the autonomous regions in whose territorial scope is the residence of the employee, without prejudice to the established regarding the personal scope social security boxes.



151 Article 283.º specific effects in the register 1-rewards the contributions of the contracting entities on the services provided by self-employed persons benefiting from exemption to contribute by virtue of being covered by the general scheme of employees, relevant for the purposes of registration of workers ' compensation in accordance with the following paragraphs. 2-the remuneration the register worker's career corresponds to 1/5 of the annual value of contributory tax base the calculation of the contributions paid by the contracting entities for that worker. 3-the remuneration determined in accordance with the preceding paragraph relates only to the determination of the remuneration of reference in the calculation of pensions for invalidity, old age and survival. Article 284.º Beneficiaries of internship programs to social protection and the corresponding contributory scheme for beneficiaries of internship programs are set in own diploma.

152 ANNEX I year Old 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 56 57 58 59 56.5 57.5 58.5 59.5 60 61 62 63 60.5 61.5 62.5 64 65 64.5 63.5