1

PROPOSED LAW NO. 270 /X/4.

Exhibition of Motives

The modernization of the social security system is today a national weirdship. The important

mission that is up to social security in the consolidation of the development of society and the

economy makes it imperious to promote the sustainability of this system in the decades

looms, either from the contributory point of view or from the social protection that it ensures.

The suitability of the structure of the current social security system, established in

very different economic and social circumstances from the present, will have to pass

necessarily by the establishment of a new balance between rights, duties and

responsibilities, framed in a new paradigm of inter-generational justice, social and

contributor, which relies on four key objectives: to give response to the eminent

demographic aging, make the social security system more favorable to

employment, fight social exclusion and poverty and reconcile better and more social protection

with a policy of rigour and efficiency.

It was with these objectives that the XVII Constitutional Government, committed itself, to the

Portuguese in its program to make "Approve a new Code of Contributions".

This commitment made by the Government in its programme was also discussed in

seat of social consultation with the social partners. Of this joint work resulted

two important tripartie agreements: the "Agreement on Social Security Reform" and the

" Agreement for a New Laboratory Relations Regulatory System, of the Policies of

Employment and Social Protection ", which have been concretely disposed about the new regime

contributor to social security. It is therefore in the fulfilment of the commitment made

by the Government in its programme and with the social partners that presents itself to the Assembly

of the Republic to this proposed law for the approval of the Code of Regimes

Contributors to Social Security.

2

The necessity of the proposed Code imposes itself because the legislation in force governing the

legal relations between the taxpayers and the beneficiaries and the previdential system is

scattered, from different times and from different normative nature. From this dispersion results

from as soon as the existence of different rationales, justifications or conditioners

underlying the matter in them regulated. Since soon it is found that the rationality that

determined the setting of the most favorable contributory rates in force varies from diploma

for diploma depending on the time at which the same appeared in the legal order. The

even if it says in relation to the bases of contributory incidence, fixed in function of the

specifics of certain groups of beneficiaries and taxpayers. Anyway, we're

in the face of diplomas approved in completely different normative and social contexts,

that were popping up to give response to one-off problems and were building the system

public social security public.

This dispersion and differences, in addition to introducing injustices of treatment of the

taxpayers and the beneficiaries by the pension system of social security, makes

equally difficult the knowledge of the rights and obligations on the part of the recipients,

and hinders the systemic interpretation of diplomas.

Thus, with the submission of this proposed bill for approval by the Assembly of

Republic, of the Code of Social Security Contributive Regimes, the Government complies with

the commitments by you assumed and materialize your conviction of the absolute necessity

of the normative instrument of this nature.

It is the first systematization in the history of Portuguese social security of acts

normations that regulate the entire contributory legal relationship between the taxpayers and the

beneficiaries and the previdential social security system. They regulate as all acts

normative since the appearance of the fact that determines the legal relationship, the determination

of the subjects and their rights and obligations, from non-compliance to the respective scheme

counterordinational.

3

With the proposed Code proceeds to the compilation, systematization, clarification, à

harmonization of the principles that determine the rights and obligations of taxpayers,

of the beneficiaries of the previdential social security system, the suitability of the normatives

to contemporary factuality and a strong simplification and administrative modernization.

This consecration, in a single document, of all normatives that regulate relations

materials of rights and obligations between the social security previdential system and its

beneficiaries and taxpayers is also key in an economy that wants modern

and attractive for internal and external investment. Only clear legislation allows for the

citizens and companies to easily know their rights and obligations,

may easily exercise those and comply with these.

Of the Code that by this proposed law submits itself to the approval of the Assembly of the

Republic, in addition to the already mentioned compilation and systematization, still highlight a few

of the measures that deserve consecration expressed by the fact that they are new or of

clarify the existing legislation. From highlighting as soon as the innovative measures that

have resulted from the recently concluded agreement with the social partners in the framework of the

labour relations, and which aim to make an important contribution in combating precariousness and the

segmentation in the labour market.

In the general scheme of employees on account of outrain is introduced the principle of

suitability of the contributory rate to the office of the employing entities in relation to the

modality of the contract of employment concluded.

It introduces itself for the first time, between workers and companies, the obligation to share the

charges with the social protection of self-employed workers, the activity of which is

provision of services. These measures are an important step in the direction of

promotion of the quality and stability of labour relations.

4

However, attentive to the current economic and social context has decided to defer entry into

vigour of the appropriateness of the contributory rate for the January 1, 2011 and redeed by two

years the contributory rate committed to the contracting entities.

It is assured of workers that the substitutive benefits of labour income

are calculated from the one that is effectively the income of your work

guaranteeing them more social protection by proceeding, as agreed with the

social partners, the phased enlargement of the incidence base contributory to new

remuneration components, respecting the limits set out in the Tax Code

on the Singular Persons ' Throughput (CIRS). Concerning the employees

independent the basis of minimum contributory incidence is reduced by 1.5 times the

Indexing of Social Apoials (IAS) for an IAS. This amendment is justified because, by a

side the relevant yield for the determination of the basis of incidence contributory to

consider becomes, in the case of the provision of services, 70% of the total value of services

provided, and in the case of producers and traders 20% of the goods sold and, on the other

side, because the step for the calculation of the contributions is going to be determined in function

of that income, leaving it to be determined without any relation to earnings

earned by the worker. These mechanisms apply to all employees

independent including agricultural producers.

With a view to encouraging stable labour relations and simultaneously discouraged the

precariousness commits five percentage points of the said contributory rate of the

self-employed workers who are considered service providers, to entities

contractors of these same services.

5

Finally, with regard to the general scheme of employees on an account of others,

introduces a novelty that consists in the creation of a new group of employees with

specificity, designated in the present Code of workers in accumulation regime.

Devotes itself for the first time in the contributory social security regime, the equality of

treatment, for the purposes of social security, dependent work and work

independent when this is provided by the same worker to the same company or to

companies of the same business grouping. This consecration is another decisive step

in promoting the stability of labour links and ensuring levels of protection

appropriate to employees, as the basis of incidence is approximates

contributor to the remunerations actually earned, discouraging, by this way, the

recourse to retributive schemes that result in the disprotection of workers.

Attending to the fact that it is from the base of contributory incidence that is determined the

value of benefits allocated to beneficiaries in replacement of income from

work lost by the occurrence of the protected eventualities and, with the aim of

ensure that benefits are approaching as much as possible from lost earnings,

there is a further standardization of conventional contributory incidence bases.

With respect to the contributory rate, it gives fulfillment to the provisions of the Bases of the

Social Security, approved by Law No. 4/2007, of January 16, setting the rate

global contributory actuarially in function of the cost of protection of eventualities

protected. In the setting of more favourable rates, consecrated on the grounds of the nature of the

taxpayer entities, of specific situations of the beneficiaries and of policies of

employment, comply with rationality criteria consisting of the deduction of the parcel

corresponding to the cost of labour solidarity or the deduction of the cost corresponding to the

eventuality or eventualities the protection of which does not consist of the material scope in question.

6

However, with regard to the employees of the activities considered

economically weak in the terms of the proposed Code, attentive to the need for

maintenance of the sustainability equilibria of these sectors and the respective maintenance

of employment, it has chosen to maintain for the current workers the rates that are met

in effect, being that only the new workers will apply the fees now

approved.

Still with respect to the contributory rate of self-employed workers proceeds to their

suitability for the technical cost of protected eventualities, and still the integration of the

eventuality disease in the material scope of all self-employed persons,

passing from 32% to 29.6% in the proposed Code.

With the present code proposal are kept in the general scheme of the employees by

account of outrain specificities for integrated workers in categories or situations

specific.

Workers at home are devoting themselves only a material scope of protection which,

in addition to what is currently mandatory also includes the eventuality of illness,

putting an end to the possibility that the material scope of protection does not cover this

eventuality, thereby strengthening the social protection of these workers.

Giving execution to the provisions of the Labor Code and in the leased agreement on relations

labour, the seasonal working regime of very short duration, as well as the right, is created

to the record of the remuneration for equivalence in the periods of inactivity of the

contract workers under the intermittent labor contract.

With regard to the workers in pre-retirement situation, as agreed

with the social partners, the current beneficiaries remain with the unaltered scheme, in

closed group, and for the new one proceeds to the suitability of the contributory rate.

7

For the promotion of active ageing is maintained the possibility of pensioners

in activity continue to contribute to a regime with specifics,

particularly of reduced protective material, while also remaining the

specifics of the contributory scheme of workers who with long careers

contributors who choose to work beyond 65 years of age.

In what concerns farmworkers, and with respect for the principle of equality of

treatment of workers, proceeds from now to the extinction of the designation of

"undifferentiated worker" and the contributory scheme that was associated with him that

resulted in a lower protection for the worker. Today, its base of incidence

contributor is fixed in conventional terms, pese though by agreement between worker

and employer, it was possible to opt for the effective remuneration. Despite your

material scope of protection include the eventuality of unemployment, in fact these

workers were only entitled to the social unemployment allowance what constituted a

incomprehensible injustice. Thus, in the proposed Code, the social protection regime of the

workers of agricultural activities becomes the regulated equally for all

farm workers on an equal footing with the remaining workers in the matter of

guaranteed social protection.

It is also kept the scheme with specifics for local fishing workers and

coastal.

As far as voluntary social insurance is concerned no changes are made

significant. Proceeds from the adjustment of the contributory rate, the period is reduced

contributor required to be able to change the basis of contributory incidence to a

top ranking, from the current 24 months to 12, for understanding that this lapse time is the

appropriate in the terms to allow the regime to function in respect for the philosophy that

is underlying. The number of scales is increased, and can now contribute by a

basis of contributory incidence that can go up to 8 times the IAS.

8

The continued reduction of current levels of fraud and evasion will be crucial to ensure

credibility and the moralization of the system, as well as its sustainability in all

dimensions, in particular in their financial dimension, contributing to their

sustainability. In this sense it is enshrined in the proposed Code a Party dedicated to the

non-compliance with the contributory obligation. It is not about innovative matter, only if

proceeds to the compilation, systematization, simplification and clarification of the normatives already in

vigour.

As far as the counterordinational regime is concerned, no matter is also introduced here

innovative having proceeded to the express consecration of standards that were already applied but

that are found to be dispersed in various diplomas. In the Code, it once more compiled,

systematized and clarified the counterordinational regime of the legal relationship

contributor. The most significant change, which has long imposed itself, materialises in the

update of the amount of fines that came in being applied, so that these

truly perform one of the fundamental objectives of the penalties and which is the

deter the potential infringer from committing the offence. Still, in the regime of against-

ordinances that one aims to approve, always meets the degree of fault of the agent, to the type of

person, the size of the company, the time of default and the good that is aimed

protect.

They were heard, on the optional basis, the social partners with a seat within the framework of

Standing Committee on Social Concertation.

The self-governing bodies of the Autonomous Regions shall be heard and, upon

public discussion to be held in the Assembly of the Republic, should all be assured

procedures necessary for the guarantee of the participation of the representative structures of the

workers and employers, in accordance with the provisions of Articles 470 and 472.

of the Labour Code.

Thus:

Under the terms of the paragraph d) of Article 197 (1) of the Constitution, the Government presents to the

Assembly of the Republic the following proposal for a law:

9

Article 1.

Subject

1-It is approved the Code of the Contributive Regimes of the Previdential System of

Social Security, hereinafter referred to as the Code, which publishes in the annex to this Law and

which of it is an integral part.

2-The Code shall not apply to the pending procedures and proceedings relating to the

coercive collection, save in cases of extrajudicial conciliation procedure.

Article 2.

Application to provident institutions

The provisions of the Code shall apply, with the necessary adaptations, to the institutions of

foresight created previously at the entry into force of the Decree-Law No. 549/77, of 31 of

December.

Article 3.

Obligation to inform

1-Within 30 days counted as of the publication of this Law, the institutions of

competent social security must ask the employing entities for information

referring to the employment contracts in force that are shown to be necessary to the

implementation of the provisions laid down in the Code, by staying these obliged to provide

the requested information in the same time frame.

2-A violation of the provisions in the final part of the preceding paragraph determines the application of the fee

higher contributor.

Article 4.

Legislative authorization

1-It is the Government authorized to legislate, within 180 days, in the sense of creating a

legal regime for protection in the eventuality of involuntary unemployment for groups

of specific beneficiaries from among the members of the statutory bodies of the persons

legal and independent employees who engage in business activity.

10

2-A The contributory fee to be created for the purpose will be appropriate at the cost actuarially

determined of the protection that comes to be guaranteed, and may not in any case

be superior to the actuarial cost of the unemployment eventuality provided for in the Code.

Article 5.

Regulation

They are regulated by decree-law or by decree regulating the procedures

necessary for the implementation, application and implementation of the provisions of the Code.

Article 6.

Abrogation standard

1-With the entry into force of the Code are revoked:

a) Article 19 of the Decree-Law No 513-M/79 of December 26;

b) Decree-Law No 103/80 of May 9;

c) Decree-Law No 124/84 of April 18, amended by the Decrees-Laws n.

330/98, of November 2 and 14/2007, of January 19;

d) Articles 14 and 19 of the Decree-Law No 140-D/86 of June 14;

e) Decree-Law No 401/86 of December 2;

f) Articles 2 to 17, paragraph 1 of Article 18, 19 to 21, 35 to 44 and para. 1 of the article

45. of the Decree-Law No. 40/89 of February 1;

g) Articles 1 to 8, 10 and 12 of the Decree-Law No 64/89 of February 25;

h) Decree-Law No 102/89 of March 29;

i) Decree-Law No 300/89 of September 4;

j) Decree-Law No 411/91 of October 17;

11

l) Decree-Law No 327/93 of September 25, amended by the Decrees-Laws n.

103/94, of April 20 and 571/99, of December 24;

m) Decree-Law No 328/93 of September 25, amended by the Decrees-Laws n.

240/96, of December 14, 397/99, of October 13, 159/2001, of 18 of

May and 119/2005, of July 22;

n) Articles 7, 9, 10, and 12 and 12 of the Decree-Law No. 89/95 of May 6;

o) Decree-Law No. 199/99 of June 8, as amended by Article 36 of the n-Law

3-B/2000, of April 4;

p) Decree-Law No 200/99 of June 8;

q) Decree-Law No 464/99, November 5;

r) Decree-Law No 40/2001 of February 9;

s) Decree-Law No 106/2001 of April 6;

t) Decree-Law No 8-B/2002 of January 15, amended by the Decrees-Laws n.

111/2005, of July 8 and 125/2006, of June 29;

u) Decree-Law No. 87/2004, of April 17 and Decree-Law No. 261/91, of 25 of

July;

v) Decree-Law No 98/2005 of June 16;

x) Regional Legislative Decree No. 12 /93/M of July 27, as amended by the

Regional Legislative Decree No. 22 /98/M of September 18;

z) Articles 17, 20, 24, 128, and 129 and 129 of Decree No 45266 of 23 of

September 1963;

aa) Decree No 420/71 of September 30;

bb) Regulatory Decree No. 43/82 of July 22;

cc) Regulatory Decree No. 5/83 of January 31;

12

dd) Regulatory Decree No. 12/83 of February 12, as amended by the Decree

Regulation No 53/83 of June 22;

ee) n) Regulatory Decree No. 75/86 of December 30, as amended by the

Regulatory Decree No. 9/88 of March 3;

ff) Regulatory Decree No. 14/88 of March 30;

gg) Regulatory Decree No. 17/94 of July 16, as amended by the Decree

Regulation No 6/97 of April 10;

hh) Regulatory Decree No. 26/99 of October 27;

ii) Regional decree No. 26 /79/M of November 7;

jj) Regional decree No. 18 /84 / A, of May 12;

ll) Portaria No 780/73 of November 9;

mm) Portaria No 456/97 of July 11;

nn) Portaria No 989/2000 of October 14;

oo) Portaria No. 1039/2001 of August 27, as amended by Portaria No 311/2005,

of March 23;

pp) Portaria No 311/2005 of March 23;

qq) Portaria No 292/2009 of March 23;

rr) Order Normative n ° 208/83, of November 22.

2-Until the entry into force of the Regulations, the regulations remain in force.

procedural provisions of the diplomas revoked in the preceding paragraph that do not

contravene the provisions of the Code.

13

Article 7.

Entry into force

1-Without prejudice to the provisions of the following numbers, this Act shall enter into force on 1

of January 2010.

2-The provisions of Article 4 of this Law shall come into force on the day following that of the

publication.

3-The provisions of Article 55 of the Code shall come into force on the January 1, 2011.

Seen and approved in Council of Ministers of April 30, 2009

The Prime Minister

The Minister of the Presidency

The Minister of Parliamentary Affairs

14

ANNEX

Code of the Contributive Regimes of the Previdential Social Security System

PART I

General and common provisions

CAPITCHAPTER I

General provisions

Article 1.

Scope of application

This Code regulates the schemes covered by the previdential system applicable to the

workers on account of or in a legally equated situation for the purpose of

social security, to self-employed workers as well as the enrolment scheme

optional.

Article 2.

Subject

This Code defines the personal scope, the material scope, the legal relationship of

binding and the contributory legal relationship of the schemes referred to in the previous article,

also regulating the respective sanctionatory framework.

Article 3.

Subsidiary law

They are secondarily applicable:

a) As for the contributory legal relationship, the General Tax Act (LGT);

15

b) As for civil liability, the Civil Code (CC);

c) As for the procedurum, the Code of Administrative Procedure

(CPA);

d) As for the counterordinational substantive matter, the General Regime of Infractions

Tributaries (RGIT).

Article 4.

Legal frame of reference

1-The scheme applicable to the generality of employees on account of outrain, designated

in this Code by general regime, constitutes the legal framework of reference of the

remaining contributory schemes of the previdential system.

2-The general scheme may be the subject of adaptations with respect to, in particular, the

personal scope, the material scope and the contributory obligation, allowing for its

suitability for the specific conditions and characteristics of the exercise of the activity and of the

categories of workers.

Article 5.

General scheme for employees on account of outrain

The general scheme of the employees on the account of an outrain comprises:

a) The scheme applicable to the generality of employees on account of outrain;

b) The scheme applicable to workers integrated into categories or situations

specific;

c) The scheme applicable to the situations equated to work on account of outrain.

16

CAPITCHAPTER II

Common provisions

Article 6.

Legal relationship of linking

1-A The legal relationship of linking is the link established between natural persons or

collective and the previdential social security system.

2-A linkage to the previdential social security system-if through the

enrollment at the competent social security institution.

3-A enrollment presupposes the identification of the person concerned in the social security system

through a national number of identification in social security (NISS).

Article 7.

Subject of the legal relationship of linking

The legal relationship of binding shall be the subject of the determination of the rightholders to the

social protection of the previdential system of social security, as well as of the subjects of

obligations.

Article 8.

Inscription

1-A enrollment is the administrative act by which the linking to the system is effective

previdential of social security.

2-A The inscription conferment

a) The quality of beneficiary to natural persons who fulfil the conditions

of framing within the personal scope of one of the schemes covered by the

previdential system;

17

b) The quality of taxpayers to natural or legal persons who are

employing entities.

3-A The enrolment of the beneficiaries is mandatory and lifetime remaining

regardless of the regimes in whose scope the individual becomes enquird.

4-A The enrolment of the employing entities is mandatory, unique and definitive.

Article 9.

Framework

1-The framework is the administrative act by which the institution of social security

competent acknowledges, in a de facto situation, the existence of the material requirements

legally defined to be covered by a social security regime.

2-Whenever it occurs in relation to the same person more than a framing these

are carried out by reference to the same NISS.

Article 10.

Contributory legal relationship

1-A contributory legal relationship connates itself in the bond of a compelling nature

which connects to the previdential system:

a) Employees and their respective employing entities;

b) The self-employed and when applicable for legal persons and the

natural persons with business activity that with them they hire;

c) The beneficiaries of the voluntary social insurance scheme.

2-A contributory legal relationship remains even in cases where special standards

determine the temporary, total or partial dispensation, or the reduction of the payment of

contributions.

18

Article 11.

Subject of the contributory obligation

1-A The contributory obligation is the subject of the regular payment of contributions and

quotizations by the natural and legal persons who relate to the

previdential social security system.

2-The contributions are the responsibility of the employing entities, of the

self-employed workers, contracting entities and insurance beneficiaries

volunteer social, depending on the cases, and the contributions are the responsibility of the

workers, in the terms provided for in this Code.

3-Contributions and contributions are intended for financing of the previdential system

which has on the basis of a direct synalagmatic relationship between the legal obligation of

contribute and the right to benefits.

Article 12.

Concept of contributions and contributions

Contributions and contributions are pecuniary benefits intended for the efective of the

right to social security.

Article 13.

Determination of the amount of contributions and contributions

The amount of contributions and contributions is determined by the application of the fee

contributory to the remuneration that constitute basis of contributory incidence, in the terms

provided for in this Code.

19

Article 14.

Basis of contributory incidence

A basis of incidence is considered to contribute the amount of the remunerations, real or

conventional, on which they focus on the contributory rates, in the terms enshrined in the

this Code, for the purpose of finding the amount of the contributions and the

quotizations.

Article 15.

Contributory rate

The contributory rate represents a figure in percentage, determined actuarially in

function of the cost of the protection of eventualities provided for in this Code,

affects the coverage of the different eventualities and active employment policies and

professional valorisation, in the terms provided for in this Code.

Article 16.

Registration of remuneration

1-A The competent social security institution proceeds to the register of remuneration

on which the contributions and contributions, as well as the respective contributions, were

contributory periods.

2-The record referred to in the preceding paragraph constituted the contributory career of the

relevant beneficiaries for the purposes of assigning the benefits.

3-The record of remuneration may be carried out by equivalence to the entry of

contributions in the legally anticipated terms.

20

Article 17.

Equivalence to the entry of contributions

The equivalence to the entry of contributions is the legal institute that allows to keep the

effects of the contributory career of beneficiaries with exercise of activity which, in

consequence of the verification of eventualities protected by the general regime, or of the

occurrence of other situations deemed legally relevant, stop receiving or

see diminished the respective remunerations.

Article 18.

General conditions for access to social protection

They are general conditions of access to social protection guaranteed by the system schemes

previdential, enrollment and fulfillment of the contributory obligation of employees,

where appropriate, from the respective employers and the beneficiaries of the

optional enrollment scheme.

Article 19.

Material scope

1-A social protection conferred by the regimes of the previdential system integrates the protection

in the eventualities of sickness, maternity, paternity and adoption, unemployment,

occupational diseases, disability, old age and death, according to the specifically

regulated for every eventuality.

2-The cast of the protected eventualities can be reduced in function of certain

situations and categories of beneficiaries under the terms and conditions provided for in the present

Code or extended in function of the need to give coverage to new social risks.

3-The eventualities of maternity, paternity and adoption provided for in paragraph 1 are

abbreviately designated by parenthood.

21

Article 20.

Management of the fundraising and collection process

1-A The management of the fundraising and collection process of contributions, contributions and interest

de mora competes with the social security institutions pursuant to their respective

competencies.

2-For the purposes of the collection and collection provided for in the preceding paragraph the institution of

competent social security may enter into contracts for provision of services with

credit institutions or other entities duly qualified for this purpose,

through which to regulate the conditions of the provision of the fundraising services and

collection on the part of these and, specifically, the revenue covered, the cost of

service, the form and the delivery time.

Article 21.

Compliance with the duty

The fine payment relating to conviction for the practice of counterordinance that consisted of

in the violation by action or omission of a duty shall not waiver the offender of compliance with the

violating duty.

Article 22.

False statements

It constitutes very serious counterordinance:

a) The false statements or the use of any other means of which result

framing in social security arrangements without verifying the

legally required conditions;

22

b) The false statements or the use of any other means of which result in

improper exemption from the obligation to contribute to or the application of a scheme

undue contributory want as to the base of incidence want as for the fees

contributors;

c) The false statements or the adoption of procedures, by action or omission,

aimed at the undue achievement of benefits.

Article 23.

Right to information

1-Social security institutions make available, specifically on the site of the internet

of Social Security, to each beneficiary information that it consents to, in respect of

each year and in relation to each month:

a) The number of days of work or equivalent situation and the respective

registered remuneration;

b) The number of days corresponding to remuneration recorded by equivalence to the

entry of contributions.

2-The beneficiary or third party concerned may lodge a complaint from the registration of the

constant elements of the preceding paragraph in the terms of the CPA.

3-Social security institutions make available yet, specifically on the site of the

internet of Social Security, to every taxpayer information about their situation

contributor.

23

PART II

Contributory schemes of the previdential system

Title I

General scheme for employees on account of outrain

CAPITCHAPTER I

General provisions

SECTION I

Scope of application

Article 24.

Workers covered

1-Are covered by the general scheme, with a character of compulsion, the employees

who carry out paid professional activity under contract employment in the

terms of the provisions of the Code of Labor (CT).

2-Are still covered by the general scheme, the natural persons who in function of the

specific characteristics of the activity exerted are, in the terms of the present

Code, considered in a situation equated to that of employees on account of outrain

for the purposes of the legal relationship of social security.

Article 25.

Workers especially covered

They shall be considered, in particular, covered by the general scheme, provided for in this title:

a) Posted workers without prejudice to the provisions of own legislation and

on international instruments to which Portugal find itself bound;

24

b) The employees who carry out the respective activity in establishments of

rural tourism, housing tourism and agro-turism;

c) The workers who provide cleaning service in buildings on a regime of

horizontal property.

Article 26.

Workers excluded

1-Are excluded from the scope of the general scheme for workers covered by the

converged social protection scheme for workers performing duties

public or that under the law, have opted for the social protection scheme by the

which are covered, as long as this is mandatory enrollment.

2-A exclusion exclusively respects the professional activity that determines the enrollment

in the social protection schemes provided for in the preceding paragraph.

Article 27.

Employing entities

1-Natural or legal persons who benefit from the activity of employees to

referred to in this Title shall be covered by the general scheme for employees by

care bill in the quality of employing entities, regardless of their

nature and the purposes that they pursue.

2-For the purposes of the provisions of this Code temporary working companies are

considered employing entities of the temporary workers.

3-The unprofitable end of the employing entities, whatever their nature

legal, does not exclude them from the scope of this Code.

25

Article 28.

Material scope

The social protection afforded by the general scheme of employees by listening

integrates protection in the eventualities of disease, parenthood, unemployment, diseases

professionals, disability, old age and death, in accordance with the specifically regulated for

each eventuality.

Section II

Legal relationship of linking

Subsection I

Of the workers

Article 29.

Communication of the admission of workers

1-A The admission of the employees is compulsorily communicated, by the entities

employing, to the competent social security institution.

2-A communication referred to in the preceding paragraph shall be made:

a) Between the beginning of the production of the effects of the employment contract and the end of the

first half of the normal daily working period;

b) Until the end of the first half of the normal working period of the first day

useful following that of the beginning of production of the effects of the contract of employment, always

that for exceptional and duly substantiated reasons connected to the urgency of the

inception of the provision of work or the provision of shift work, the

communication may not be carried out within the time limit set out in the preceding paragraph.

26

3-With the communication the employing entity declares to the social security institution the

NISS, if the contract of employment is the term resolute or without term and the rest

elements necessary to the worker's framing.

4-Without prejudice to the provisions of paragraph 6, in the lack of fulfilment of the obligation laid down in the

n. 1, it is presumed that the employee has started the provision of work at the service of the

failed employer entity on the first day of the sixth month prior to that of the verification

of the default.

5-A The presumption referred to in the preceding paragraph is illegible by proof that it results in the date on

which has actually started the provision of work.

6-A violation of the provisions of the n. ºs 1 a to 3 constitutes mild counterordinance when it is

served in the 24 hours subsequent to the term of the deadline and constitutes counterordinance

serious in the remaining situations.

Article 30.

Enrolment of workers

1-After compliance, by the employing entities, of the provisions of the previous article

competent social security institution carries out the enrolment of the workers who

do not find themselves already enrolled.

2-A The inscription reports at the date of the commencement of the exercise of professional activity.

Article 31.

Framing of workers

1-After compliance, by the employing entities, of the provisions of Article 29 to

competent social security institution carries out the framework of the

workers.

2-The framework reports at the date of the commencement of the exercise of the professional activity.

27

Article 32.

Cessation, suspension and alteration of the modality of the employment contract

1-A The employer is obliged to declare to the social security institution

competent the cessation, suspension of the contract of employment and the reason given to them

cause, as well as the alteration of the working contract modality.

2-Without prejudice to the provisions of the following number, while it is not met the willing

in the preceding paragraph is assumed to be the existence of the employment relationship, keeping up with

contributory obligation.

3-Constitute counterordinance leads to violation of the provisions of paragraph 1.

Article 33.

Declaration of the worker

1-Workers covered by the general scheme must declare to the institution of

social security competent the start of professional activity or the change of

employing entity and the duration of the employment contract.

2-A The declaration referred to in the preceding paragraph determines, for the purpose of access or

calculation of social security benefits, the relevance of periods of activity

undeclared professional that are prior to the period of time provided for in the n.

4 of Article 29 when you check that:

a) The communication provided for in Article 29 has not been carried out;

b) It has not given the corresponding statement of remuneration.

28

Subsection II

Of the employing entities

Article 34.

Effectivation of enrollment

1-A The enrolment of legal persons is made officiously on the date of its constitution

where this obeins the special arrangements of immediate constitution of societies and

associations or the special constitution regime online of societies.

2-The provisions of the preceding paragraph shall also apply to the immediate creation of representations

permanent in Portugal of foreign entities.

3-A enrolment of legal persons and permanent representations of entities

foreign that is not carried out in accordance with paragraph 1, as well as that of persons

natural persons, who benefit from the professional activity of third parties, provided in a scheme

of contract of employment, is made officiously on the date of the starting participation of the

exercise of activity.

4-A enrolment of natural persons who benefit from the professional activity of

third parties, provided in employment contract arrangements, is made on the date of admission of the

first worker.

Article 35.

Production of effects of enrollment

1-The effects of enrollment report:

a) In the situations provided for in paragraphs 1, 2 and 3 of the preceding Article, at the date of the commencement of the

exercise of activity declared for tax purposes;

29

b) In the situation provided for in paragraph 4, at the date of the commencement of the exercise of the activity of the

first worker.

2-A date referred to in the situations of the paragraph a) of the previous number is illegible, upon

presentation of documentary proof to the contrary.

Article 36.

Mandatory communications

1-Employer entities must communicate to the social security institution

competent to change any of the elements relating to their identification,

including those relating to establishments, as well as the initiation, suspension or cessation

of activity.

2-The communications provided for in the preceding paragraph shall be deemed to be fulfilled before the

social security whenever they are carried out to the tax administration on the terms

legally forecasted.

3-Where the elements referred to in paragraph 1 of this Article shall not be obtained

officiously or raise doubts, are the employing entities notified to, in the

period of ten working days, they submit them to the competent social security institution.

4-A violation of the provisions of paragraph 1 constitutes mild counterordinance.

5-A violation of the provisions of paragraph 3 constitutes mild counterordinance when it is complied with

in the ten days subsequent to the expiry of the term and constitutes serious counterordinance in the

too many situations.

30

SECTION III

Contributory legal relationship

SUB-SECTION I

Obligations of taxpayers

Article 37.

Constitutive fact of the contributory obligation

The contributory obligation is with the start of the exercise of professional activity

by the employees at the service of the employing entities.

Article 38.

Contributory obligation

1-A The contributory obligation comprises the declaration of the working times, of the

compensation due to employees and the payment of the contributions and the

quotizations.

2-A The contributory obligation wins on the last day of each month of the calendar.

Article 39.

Contributing entities

The employing entities, for social security purposes, are considered entities

taxpayers.

31

Article 40.

Statement of remuneration

1-The contributing entities are obliged to declare to social security, in relation to

each of the employees at their service, the value of the remuneration which forms the basis

of contributory incidence, the working times that corresponds to it and the rate

contributor applicable.

2-A statement provided for in the preceding paragraph shall be made by the day ten of the month

next to the one to which you say respect.

3-Without prejudice to the provisions of the following number, the lack or insufficiency of the

statements provided in the preceding paragraphs may be made official by the

competent social security institution specifically by recourse to the data of

which you have in your information system, in the tax information system or

arising from action of surveillance.

4-The officiating supply of the statements provided in the preceding paragraphs is notified to the

contributing entity under the provisions of the CPA.

5-A non-inclusion of worker in the statement of remuneration constitutes against-

very serious ordering.

6-Without prejudice to the provisions of the preceding paragraph, the violation of the provisions of the provisions of paragraphs 1 and 2

constitutes light counterordinance when it is complied with in the 30 days subsequent to the

term of the term and constitutes serious counterordinance in the other situations.

32

Article 41.

Support of the statements

1-A statement provided for in the previous article is submitted by electronic transmission of

data, through the social security website at the internet , without prejudice to the provisions of the

the following number.

2-The contributing entities that have at their service only one worker can

opt for the submission of the declaration on paper support or through the transmission

data electronics, being the option by the latter irrevocable.

3-A non-use of the supports provided in the preceding paragraphs, determines the rejection

of the declaration by the relevant departments, considering the declaration as

not delivered.

Article 42.

Responsibility for compliance with the contributory obligation

1-The contributing entities are responsible for the payment of the contributions and the

employees ' contributions to their service.

2-The contributing entities discount in the remuneration of the workers to their

service the value of the contributions by these due and remitted it, together with that of the

your own contribution, to the competent social security institution.

3-Without prejudice to the provisions of the RGIT, the violation of the provisions of paragraphs 1 and 2 constitutes

lightweight counterordinance when it is fulfilled in the 30 days subsequent to the term of the

deadline and constitutes serious counterordinance in the remaining situations.

33

Article 43.

Payment of contributions and contributions

The payment of the contributions and the contributions is monthly and is carried out from day 10 to the

day 20 of the month following that which the contributions and the contributions relate to.

SUBSECTION II

Contributory incidence bases

Article 44.

Basis of contributory incidence

1-For the determination of the amount of the contributions of the employing entities and the

employees ' contributions, is considered to be a basis of contributory incidence to

ill-gotten remuneration due in function of the exercise of professional activity or

arising from the termination of the contract of employment pursuant to this Code.

2-The established in the preceding paragraph shall be without prejudice to the setting of bases of incidence

conventional or their subjection to minimum or maximum limits.

Article 45.

Conventional incidence bases

1-Conventional incidence bases are fixed by reference to the value of the indexing

of social supports (IAS).

2-For the purposes of the preceding paragraph, updating of the base of incidence produces effects to

starting from the first day of the month following that of the publication of the diploma that comes to fruition

update of the IAS.

34

Article 46.

Delimitation of the base of contributory incidence

1-For the purposes of delimitation of the contributory incidence base consider themselves

remunerations for pecuniary or in-kind benefits, which under the terms of the contract of

work, of the standards that govern it or the uses, are due by the entities

employing workers as a counterpart to their work.

2-Integrate the basis of contributory incidence, specifically, the following benefits:

a) The base remuneration, in cash or in kind;

b) The diuturncities and other values established in function of the seniority of the

workers at the service of the respective employer;

c) The commissions, bonuses and other benefits of an analogous nature;

d) The premiums of yield, productivity, assiduity, collection, of

driving, of economy and others of an analogous nature that have character of

regularity;

e) The remuneration for the provision of supplementary work;

f) The remuneration for night work;

g) The remuneration corresponding to the holiday period to which the employee has

right;

h) The Christmas, holiday, Easter, and other subsidies of an analogous nature;

i) The subsidies for penance, danger or other special conditions of provision

of work;

j) The compensation allowances for exemption from working hours or situations

equstops;

35

l) The values of meal subsidies, whether they are allocated in cash, or in

meal titles;

m) The grants of residence, household income and others of an analogous nature, which

have a character of regularity;

n) The values assigned to the title of representation expenses provided that

find pre-determined;

o) The gratuities, by the total value allotted, due by force of the contract or the

standards that govern it, even if its allocation is conditional on good

services of employees as well as those revising regularity;

p) The importances allocated for the title of cost aids, travel allowances,

transportation expenses and other equivalents;

q) The allowances for failure;

r) The amounts allocated to employees for the title of participation in the profits of the

company, provided that the employee is not assured by the contract a

right remuneration, variable or mixed appropriate to your work;

s) The expenses resulting from personal use by the car worker

automobile that manages charges for the employer;

t) The expenses of transport, pecuniary or otherwise, borne by the entity

employing to cost the displacements for the benefit of the workers;

u) The values corresponding to the retributions on whose receipt the workers

are not entitled as a result of disciplinary sanction;

v) Compensation for termination of the contract of employment by agreement, in the situations

with a right to unemployment benefits;

36

x) The values expended either compulsory or facultatively by the entity

employing with financial applications, in favour of employees,

specifically, insurance of the life branch, pension funds and savings plans

reform or any supplementary social security schemes, when

be the subject of rescue, advance, remand or any other form of

anticipation of corresponding availability or in any case of

receipt of capital prior to the date of the passage to the pensioner's situation, or

out of the legally defined constraints;

z) The importances earned by the use of own car in service of the

employing entity;

aa) The benefits related to the performance obtained by the company when

either in the respective title ascriptive or by its regular and permanent assignment

they review stable character regardless of the variability of their amount.

3-The benefits to which the points are referred l) , p ), q ), s) , t) , u ), v) and z) of the previous number

are subject to contributory incidence, in the same terms as provided for in CIRS.

Article 47.

Other incidence base benefits

They further integrate the basis of contributory incidence, in addition to the benefits to which the

previous article, all of which are assigned to the worker, with a regularity character,

in cash or in kind, directly or indirectly as a counterpart to the provision of the

work when the following assumptions occur:

a) The allocation of the same if it is planned under criteria of objectivity,

yet, subject to conditions;

b) They constitute a right of the worker and this one can count on his / her

receipt regardless of the frequency of the grant.

37

Article 48.

Values excluded from the base of incidence

Do not integrate the basis of contributory incidence:

a) The compensating values for the non-concession of vacations or days off;

b) The importancies assigned as a supplement to the benefits of the scheme

general social security;

c) The subsidies granted to workers for compensation of charges

relatives, particularly those relating to the frequency of crèches, jardins-de-

childhood, education establishments, nursing homes and other services or

establishments of social support;

d) Any possible subsidies for the payment of expenses with assistance

medical and medicamentous of the worker and his relatives;

e) The values corresponding to holiday allowances, Christmas and other analogues

relative to conventional incidence bases;

f) The values of the meals taken by the workers in the lunchrooms of the

respective employing entities;

g) The importances assigned to the employee by way of compensation, by force of

judicial declaration of the ilicitude of the dismissal;

h) The compensation for termination of the contract of employment in the case of dismissal

collective, by extinction of the outpost and by inadaptation;

i) The indemnity paid to the employee by the cessation, before fining the deadline

conventional, of the contract of work on time;

j) The importances referring to the discount granted to employees in the

acquisition of shares of the employing entity itself or of companies of the

business groups of the employing entity.

38

SUBSECTION III

Contributory fees

Division I

Global contributory rate

Article 49.

Global contributory rate

The contributory rate of the general scheme is determined, in a global way, of harmony with the

its material scope.

Article 50.

Integral elements of the global contributory rate

The overall contributory rate integrates the cost corresponding to each of the eventualities

referred to in Article 28, being this calculated as a function of the value of each of the following

plots:

a) Technical cost of benefits;

b) Charges of administration;

c) Labour solidarity charges;

d) Charges with active employment policies and professional valorisation.

Article 51.

Breakdown of the overall contributory rate

1-A The overall contributory rate is broken down by each eventuality that integrates the scheme

general of employees by taking care of the following terms:

39

Eventualities Disaggregated Rate

%

Total

Cost

Technical of the

Benefits

Solidarity Administration

Labour

Policies

active of

employment and

valuation

professional

Disease 1.41 1.33 0.03 0.04

Disease

Professional 0.50 0.06 0.00 0.44

Parenthood 0.76 0.72 0.02 0.02

Unemployment 5.14 3.76 0.09 0.12 1.16

Disability 4.29 3.51 0.09 0.12 0.58

Old age 20.21 19.10 0.48 0.63

Death 2.44 2.31 0.06 0.08

Total Global 34.75 30.79 0.77 1.45 1.74

40

2-A The disaggregated global contributory rate should be reviewed five-year-on-year, based on

actuarial studies to be developed for the purpose.

Article 52.

Consignment of revenue to active employment policies and professional valorisation

1-They are consigned to active employment policies and professional valorisation 5% of the

budgeted contributions on the mainland territory.

2-The contributions set out in the terms of the preceding paragraph constitute revenue

own from the bodies with competences in the matter in the terms set out in the

Budget of State.

3-Constitutes own revenue of the Autonomous Regions of Madeira and the Azores, 5% of the

budgeted contributions in the respective territories intended for active policies

of employment and professional valorisation.

4-The balances generated by the revenue allocated under the terms of paragraph 2 revert to the

social security budget.

Article 53.

Value of the global contributory rate

The overall contributory rate of the general scheme, corresponding to the cast of eventualities

protected is 34.75%, ending 23.75% to the employing entity and 11.0% to the worker,

without prejudice to the provisions of the following article.

Article 54.

General principle of suitability of the rate

The contributory rates applicable to categories of employees or to specific situations are

fixed by reference to the cost of social protection of each of the eventualities

guaranteed, taking into account the parcels that make up the cost provided for in Article 50.

41

Article 55.

Appropriateness of the contributory rate to the modality of contract work

1-A The share of the contributory fee to the employer's office is reduced in a

percentage point in the indefinite work contracts.

2-A share of the contributory fee to the employer's office is increased by three

percentage points in the fixed-term employment contracts.

3-The provisions of the preceding paragraph shall not apply to the fixed-term contract

resolute celebrated for:

a) Replacement of worker who finds himself in the enjoyment of leave of parenthood;

b) Replacement of worker with temporary disability for the work, by

disease, for a period of 90 days or more.

4-In the situations provided for in the preceding paragraph the contributory rate is determined in the

terms of the provisions of Articles 53 and 54.

5-For the purposes of the provisions of paragraph 2 shall be deemed to be concluded on the term of resolution, the contract

of work in a worker service commission that is not a contract holder of

work without a term and that within the scope of the service commission contract does not have

agreed upon their stay in the company, after the expiry of the committee, through

non-stop work contract.

6-A declaration to the competent social security institution, in at least two

statements of consecutive remuneration, of which a given contract of

work was celebrated without a term when in fact it was celebrated the term resolute

determines your conversion into non-stop work contract for all purposes

legal, specifically those provided for in the CT.

42

7-Where the competent social security institution receives a declaration of

remunerations that in relation to a worker declare for the first time the contract of

work as being without a term, informs the employing entity of consequence to

that refers to the previous number.

Division II

Most favorable contributory rates

Article 56.

Setting of more favorable contributory rates

1-A the setting of more favorable contributory rates than the one set out in paragraph 1 of the

article 53, translates into the reduction of the overall contributory rate in the part attributable to the

employer, the employee or both, as per the interest that is aimed at

protect and depend on the verification of one of the following situations:

a) Reduction of the material scope of the general scheme;

b) Pursuit of activities by not-for-profit entities;

c) Sectors of economically weak activity;

d) Adoption of measures to stimulate the increase of jobs;

e) Adoption of employment stimulus measures relating to workers who, by

reasons of age, disability for work or social inclusion are the subject

of lower demand in the labour market;

f) Non-existence of employer.

43

2-The most favorable contributory rates referring to the situations provided for in the number

previous, are calculated, of harmony with the cost of protected eventualities and the

cost / benefit ratio of the same.

3-When the calculation of the contributory rate, carried out in accordance with the provisions of the

previous figures, result in an express value in hundredths is the same rounded

to the first decimal place.

Article 57.

Exemption or temporary reduction of contributory fees

1-Exceptional and temporary measures of employment incentive may be established

that determine the exemption or reduction of the contributory fee with a view to:

a) The increase in jobs;

b) The professional re-insertion of persons away from the labour market;

c) The permanence of workers in conditions of access to old-age pension,

at your jobs.

2-The exceptional measures provided for in the preceding paragraph are set out in the terms

of the provisions of Section IV of Chapter II of this Part and by a legal diploma of its own.

Article 58.

Accumulation of determinate situations of more favorable contributory rates

1-Without prejudice to the provisions of number three and in Article 101, the coexistence of situations

determinants of the reduction of the contributory rates relating to entities

employing employees depending on the same workers cannot give way to the respective

cumulative application, and shall be made available to them at the most favourable rate.

44

2-A coexistence of determinant situations of the reduction of the contributory rates

relating to a worker may not give way to the respective cumulative application,

you should be officiously applied at the most favourable rate.

3-A The rate that is more favourable for the employing entity is cumulable with

the reduction provided for in Article 55 (1).

Article 59.

Conditions for the exemption or reduction of the contributory fee

The granting of the exemption or reduction provided for in the preceding Articles and their Maintenance

depend on the verification of the regularized contributory situation in the face of social security and

the tax administration.

DIVISION III

Supplementary contributory fees

Article 60.

Supplementary contributory fees

At the contributory rates provided for in this Code may be increased, in the terms provided for

in own legislation:

a) Applicable fees for the purpose of financing special security funds

social;

b) Fees for the bonification of service times for improvement of pensions of

disability, old age and survival.

45

CAPITCHAPTER II

Schemes applicable to integrated workers in categories or situations

specific

SECTION I

Workers with reduced protective material

SUBSECTION I

Members of the statutory bodies of legal persons and equiparated entities

Article 61.

Personal scope

They are compulsorily covered by the general scheme, with the specificities provided for in

present subsection, as a beneficiary, the members of the statutory bodies of the

legal persons and equated entities, even if they are their partners or members.

Article 62.

Categories of workers covered

They are, in particular, members of the statutory bodies of legal persons or

equiparades:

a) The directors, directors and managers of the societies and cooperatives;

b) The administrators of legal persons managing directors or administrators of others

legal persons, when contracted by title of mandate to exercise therein

administration functions, as long as the responsibility for the payment of the

respective remuneration shall be taken over by the administrated entity;

46

c) The managers of public companies or other legal persons, any which

is the end pursued, which are not necessarily covered by the

converged social protection scheme for employees in public functions and

that they have not opted, in the legal terms, by different protection regime

social enrollment social;

d) The members of the internal supervisory bodies of legal persons;

e) The members of the remaining statutory bodies of the legal persons.

Article 63.

Natural persons excluded

They are excluded from the scope of this subsection:

a) The members of statutory bodies of legal persons without profit making

do not receive for the exercise of the respective activity any kind of

remuneration;

b) The partners who, in the terms of the social compact, hold the quality of managers

but do not actually exercise such activity, nor do they authenticate the correspondent

remuneration;

c) The workers on account of others elected, appointed or appointed to

management positions in the entities to whose board belong, whose contract of

work on the date on which they have started the managerial functions, has been concluded

at least one year and has determined compulsory enrollment in a scheme of

social protection;

d) The business associates of companies constituted exclusively by professionals

included in the same heading as the list attached to the CIRS and whose social purpose is the

exercise of that profession;

47

e) The persons who, by integrating the situations referred to in the previous article, are

named by legal imperative for roles to which it matches enrollment in

official list specially crafted for this effect, identifiers of people

qualified for the exercise of such functions, specifically the correspondents

to the functions of judicial managers or official reviewers of accounts;

f) The members of the statutory bodies of group farming societies;

g) The judicial liquidators.

Article 64.

Exclusion in cases of accumulation with other activity or situation of pensioner

1-They are still excluded from the scope of this subsection the members of

statutory bodies of for-profit legal persons who do not receive, by the

exercise of the respective activity, any type of remuneration and find themselves in a

of the following situations:

a) They are covered by compulsory social protection scheme depending on the

exercise of another activity in accumulation with that one, by which it aufirms

higher throughput at once the IAS;

b) Be disability or old-age pensioners of mandatory protection schemes

social, national or foreign.

2-Consideration of compulsory social protection schemes, for the purposes of the number

previous, the general social security scheme of employees by taking an account,

as yet with reduced material scope, the social security regime of the

self-employed workers, the convergent protection scheme for workers

which carry out public functions, the scheme covering lawyers and solicitors,

as well as the relevant foreign social welfare schemes for the purpose of

coordination with the Portuguese social security regimes.

48

Article 65.

Material scope

The members of the statutory bodies of legal persons and equated entities have

right to protection in the eventualities of disease, parenthood, occupational diseases,

disability, old age and death.

Article 66.

Basis of contributory incidence

1-Without prejudice to the provisions of Articles 44 and following the basis of contributory incidence

corresponds to the value of the remunerations actually earned, 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 minimum limit set in the preceding paragraph shall not apply in cases of accumulation of the

activity of member of statutory body with other gainful activity that

determine enrollment in compulsory social protection arrangements.

3-The maximum limit set out in paragraph 1 is affixed depending on each of the remuneration

auwound by the members of the statutory bodies in each of the legal persons

in which they exercise this activity.

Article 67.

Optional basis of incidence

1-In situations where the actual value of the remunerations exceeds the ceiling set in the

n. 1 of the preceding Article, the member of statutory body of legal persons may

opt for the value of the remunerations actually earned as long as you are of age

lower than that provided for in map I and find itself capable for the exercise of its activity.

2-A The option provided in the preceding paragraph is valid only if it is approved by the person's organ

competent collective for the designation of the member of the statutory body concerned and

the capacity is met attested by the assistant doctor of the beneficiary.

49

Article 68.

Remuneration especially covered

They further integrate the remuneration of the members of the statutory bodies:

a) The amounts paid for gratuity, as long as it is assigned as a function of the

exercise of the management activity without adstriving to the quality of partner and without which

are attributable to the profits, which must be parceled by reference to the

months to which they report;

b) The amounts paid for the title of presence passwords.

Article 69.

Contributory rate

1-A The contributory fee for members of the statutory bodies is 29.6%, being,

respectively, from 20.3% and 9.3% to the employing entities and to the

workers.

2-At the contributory rate to the office of the employing entities of the members of the organs

statuary does not apply to the provisions of Article 55.

Article 70.

Cessation of activity of members of the statutory bodies

1-For the purposes of the contributory legal relationship, the members of the statutory bodies

cease the respective activity pursuant to the contract, by removal, resignation or

when to check the closure of the liquidation of the company.

2-Exceptionally, members of the statutory bodies may apply for the termination of the

respective activity provided that the legal person has ceased activity for the purpose of

of VAT and do not have workers at your service.

50

SUBSECTION II

Workers at home

Article 71.

Personal scope

They are covered by the general scheme, with the specificities provided for in this subsection,

employees in working arrangements at home, in the terms defined in the legislation

labour.

Article 72.

Material scope

Workers at the domicile are entitled to protection in the eventualities of illness,

parenthood, occupational diseases, disability, old age and death.

Article 73.

Contributory rate

1-A The contributory rate on workers at home is 29.6%, being,

respectively, from 20.3% and 9.3% for the beneficiaries of the activity and for the

workers.

2-At the contributory rate borne by the beneficiaries of the work of the household

the provisions of Article 55 shall not apply.

51

SUBSECTION III

Professional sports practitioners

Article 74.

Personal scope

They are covered by the general scheme, with the specificities provided for in this subsection,

the professional sportsmen who, through the celebration of sports work contract

and after the necessary technical-vocational training, they practise a sporting modality

as an exclusive or main profession, auinted by way of it a remuneration, nos

terms of own legislation.

Article 75.

Material scope

Professional sports practitioners are entitled to protection in the eventualities of

parenthood, unemployment, occupational diseases, disability, old age and death.

Article 76.

Effective monthly remuneration

1-It is considered the effective monthly remuneration of professional sports practitioners as

pecuniary or in-kind benefits set out in the contract that links them to the

respective employing entity.

2-For the purposes of the provisions of the preceding paragraph the value of the remunerations shall be

amounts paid for the title of contract signing awards, which are parceled

for each of the months of its duration, and those assigned by force of regulation

internal of the club or contract in force.

52

3-Do not integrate the concept of effective monthly remuneration the expended importances

by the employing entity, in favour of the employee, in the constitution of insurance of

illness, of personal accidents and life insurance that guarantee exclusively the

risk of death, disability or retirement by old age, in the latter case provided that the

benefit is guaranteed after the 55 years of age, as long as they do not guarantee the

payment and this if you do not check in particular, for ransom or advance payment, of

any capital in life for the first five years.

Article 77.

Basis of contributory incidence

It constitutes a basis of contributory incidence of professional sports practitioners a

fifth of the value of its effective remuneration with the minimum limit of the value of 1 IAS.

Article 78.

Optional basis of incidence

Upon agreement between the employee and the employing entity, concluded in writing in the

start of the contract of employment to last for the entire duration, can be considered

as a basis of incidence contributory the effective monthly remuneration of the employee since

that is superior to the value of 1 IAS.

Article 79.

Contributory rate

1-A The contributory rate on professional sports practitioners is 33.3%,

being, respectively, 22.3% and 11.0% for the employing entities and for

the workers.

2-At the contributory rate to the office of the employers of the sports practitioners

professionals does not apply the provisions of Article 55.

53

SUBSECTION IV

Workers in very short working contract arrangements

Article 80.

Personal scope

They are covered by the general scheme with the specificities provided for in this subsection,

the workers in very short term labour contract arrangements, under the terms of the

provisions of labour legislation.

Article 81.

Material scope

Workers on very short contract employment contract scheme are entitled to

protection in the eventualities of disability, old age and death.

Article 82.

Basis of contributory incidence

1-Constituent basis of incidence contributory to conventional remuneration calculated with

basis in the number of hours of work provided and in the given hourly pay

in the terms of the following number.

2-A hourly remuneration is calculated in accordance with the following formula:

Rh = IASx12

52x40

where Rh corresponds to the value of hourly remuneration and IAS to the value of the indexer of the

social supports.

54

Article 83.

Contributory rate

1-A contributory rate relative to workers in very short working regime

duration is 26.1% of the responsibility of the employing entities.

2-At the contributory rate to the office of the employers of the workers in regime

of seasonal work of very short duration does not apply to the provisions of Article 55.

SUBSECTION V

Workers in pre-reform situation

Article 84.

Personal scope

1-Are covered by the general scheme with the specificities provided for in the present

subsection, the workers on account of outrain, aged 55 or older, who us

terms set out in labour law, have concluded pre-reform agreement

with the respective employing entities.

2-The scheme provided for in this subsection shall apply to the workers provided for in the

previous number up to the time they complete the normal age of access to the

pension for old age, save if until that date the extinction of the agreement occurs.

Article 85.

Workers excluded

They are excluded from the pre-reform scheme for workers whose scope of protection does not

integrate the eventualities of disability, old age and death.

55

Article 86.

Material scope

1-The workers in pre-retirement scheme retain the right to protection in the

eventualities guaranteed under the general scheme, without prejudice to the provisions of the

following numbers.

2-In situations in which the pre-reform agreement establishes the suspension of the provision of

work, the right to protection in the eventualities of disease is not recognised,

occupational diseases, parenthood and unemployment.

3-In situations of reduction of the provision of work, the employee shall maintain the right to

protection provided for in paragraph 1 on the basis of the remuneration earned relating to the work

provided.

4-The exercise of other gainful activity that determines the input of contributions

in the previdential system does not depart the willing in the previous number.

Article 87.

Basis of contributory incidence

The basis of contributory incidence corresponds to the value of the remuneration that served as a base

to the calculation of the provision of pre-retirement.

Article 88.

Contributory rate

1-Relatively to the workers in pre-retirement situation with the scope of

protection provided for in Article 86 (1) is kept the contributory rate that it was

applied at the time of passage to the pre-retirement situation.

56

2-A contributory rate on workers in pre-retirement situation with the

scope of protection provided for in Article 86 (2) is 26.9% being,

respectively, from 18.3% and 8.6% to the employing entities and to the

workers.

3-At the contributory rate to the job of the employers of the workers in situation

of pre-reform in the terms set out in Article 86 (2) does not apply to the provisions of the

article 55 para.

SUBSECTION VI

Pensioners in activity

Article 89.

Personal scope

They are covered by the general scheme, with the specificities provided for in this subsection,

the disability and old age pensioners of any social protection scheme which

cumulatively exercise professional activity.

Article 90.

Material scope

1-Disability pensioners are entitled to protection in the eventualities of

parenthood, occupational diseases, disability, old age and death.

2-Old age pensioners are entitled to protection in the eventualities of parenthood,

occupational diseases, old age and death.

57

Article 91.

Contributory rate

1-A Contributive rate relative to disability pensioners is 28.2%, being,

respectively, from 19.3% and 8.9% to the employing entities and to the

workers.

2-A The contributory rate on old-age pensioners is 23.9%, being,

respectively, from 16.4% and 7.5% to the employing entities and to the

workers.

3-At the contributory rate to the office of the employers of the pensioners in activity

the provisions of Article 55 shall not apply.

SECTION II

Workers in intermittent work arrangements

Article 92.

Personal scope

They are covered by the general scheme, with the specificities provided for in this subsection,

the workers with intermittent labor contract or in intermittent exercise of the

provision of work, pursuant to the provisions of applicable labour law.

Article 93.

Basis of contributory incidence

Without prejudice to the provisions of Article 46, the basis of contributory incidence corresponds to the

remuneration actually earned by the employee in the period of activity and the

retributive compensation in the periods of inactivity.

58

Article 94.

Registration of remuneration for equivalence

1-During the period of inactivity the difference between the retributive compensation paid to the

worker and his / her remuneration is recorded by equivalence to the entry of

contributions.

2-Where during the period of inactivity the employee exerts another activity

professional, is only recorded by equivalence the difference between the remuneration of this

activity and the corresponding to the period of activity in the contract of employment

intermittent.

SECTION III

Workers of economically weak activities

SUBSECTION I

Workers of agricultural activities

Article 95.

Personal scope

1-Are covered by the general scheme, with the specificities provided for in the present

subsection, workers who carry out agricultural or similar activities, under the

authority of an employing entity, provided on holdings that have by

main object the agricultural production, without prejudice to the provisions of Article 80.

2-They are still covered by the employees who carry out the respective activity in

Forestry, animal husbandry, horto-fruticulture, floriculture, poultry and

beekeeping, and in agricultural activities even if the land has a function of mere

support of facilities, which are equated with agricultural activities and farms.

59

3-For the purpose of the provisions of this subsection, they are not considered as workers of

agricultural activities the employees who carry out the respective activity in

explorations that are essentially intended for the production of raw materials for

manufacturing industries that constitute, in and of themselves, objectives of these companies.

Article 96.

Contributory rate

The contributory rate on workers of agricultural activities is 33.3%, being,

respectively, from 22.3% and 11.0% to the employing entities and to the

workers.

SUBSECTION II

Local and coastal fishing workers

Article 97.

Personal scope

They are covered by the general scheme, with the specificities provided for in this subsection,

the employees registered seafarers who carry out professional activity in the local fishery and

coastal area, under the authority of a fishing shipowner or its legal representative.

Article 98.

Basis of contributory incidence

1-A contribution for employees who are registered seafarers who are active

in the local fishery corresponds to 10.0% of the gross product value of the fish sold

in lota, to re-depart, exclusively, by the seafarers, according to the

respective parts.

2-A The contribution referred to in the preceding paragraph amounts to the application of the contributory fee to the

basis of incidence and determines the respective remuneration to be registered.

60

3-The provisions of the preceding paragraphs shall apply to employees who are registered

while exercising their activity on board of coastal fishing vessels which à

date of entry into force of this Code, were covered by the provisions of the

n Article 35 (2) of the Decree-Law No 199/99 of June 8.

4-Without prejudice to the provisions of the preceding paragraphs, the basis of contributory incidence

may be determined in the terms set out in Articles 44 and below since for

such there is manifestation of will of the contributing entity being this irrevocable.

5-Without prejudice to the provisions of paragraph 3, the basis of incidence of registered employees

seafarers who carry out their activity on board of coastal fishing vessels

shall be determined in accordance with the provisions of Articles 44 and following.

Article 99.

Contributory rate

The contributory rate on employees enrolled seafarers who are active

professional in local and coastal fishing, corresponds to 33.3%, respectively, of

22.3% and from 11.0% to the employing entities and workers.

SECTION IV

General provisions referring to the employment incentive scheme

Article 100.

General arrangement

They shall be fixed by the Government, upon poration of the Member of the Government responsible for

area of social security, transiently, more favorable contributory rates and measures

of contributory, full or partial exemption, which serve as a stimulus to the creation of posts of

work and the professional re-insertion of people away from the labour market and the

reduction of non-wage charges in a situation of disaster or public calamity.

61

Article 101.

Situations deleted

They are not entitled to the waivers provided for in the previous article:

a) The employing entities, with respect to workers covered by

contributory schemes with rates lower than the one established for generality

of the employees on the account of outrain, with the exception of the entities whose

rate reduction results from the fact that they are not-for-profit legal persons

or because they belong to sectors considered in this Code as

economically débeis;

b) The employing entities, with respect to workers covered by

incidence bases fixed at values lower than actual remuneration or

conventional.

Article 102.

Cessation of dispensation

1-The waivers of payment of contributions provided for in Article 100 shall always be that:

a) End the grant period;

b) Leave to check the conditions of access;

c) If you check the lack of delivery, within the statutory period, of the remuneration statements

or lack of inclusion of any employees in the said statements;

d) Cesse the contract of employment.

62

2-A transmission of establishment in which the maintenance of the contracts of

work concluded with the previous employer does not determine the cessation of the

dispensation provided that the new employer complies with the conditions laid down in the

article 59 para.

Article 103.

Chargeability of contributions

1-A termination of the employment contract at the initiative of the employer, on the basis of

dismissal without just cause, collective dismissal, dismissal for extinction of the

job posting or dismissal for inadaptation makes the contributions payable

relating to the period during which the dispensation has been vigorated, in the terms of the number

next.

2-The provisions of the preceding paragraph only apply when the cessation occurs within the 24

months following the end of the period of granting the dispensation.

3-Where there is a place to the requirement for contributions pursuant to paragraph 1, they are not

due interest of late relative to the periods to which they relate, if they are

paid within 60 days of the termination of the contract.

Article 104.

Conditioning for the granting of new dispensations

Employing entities are not entitled to the granting of new waivers of payment

of contributions under this section and the respective legislation of its own in the 24

months following the termination of the contract for some of the reasons set out in the article

previous.

63

SECTION V

Incentives for permanence in the labour market

Article 105.

Personal scope

They are covered by the general scheme, with the specificities set out in this section, the

active workers with at least 65 years of age and contributory career no

less than 40 years and those who find themselves in a position to access the old age pension without

reduction under the relaxation scheme of the age of access to the old age pension.

Article 106.

Material scope

The workers provided for in the previous article are entitled to protection in the eventualities of

illness, parenthood, occupational diseases, old age and death.

Article 107.

Contributory rate

1-A The contributory rate on workers referred to in Article 105 shall be 25.3%,

being, respectively, 17.3% and 8.0% for the employing entities and for the

workers.

2-At the contributory rate borne by the employers of the employees referred to in the

article 105 does not apply the provisions of Article 55.

64

SECTION VI

Encouraging the hiring of workers with disabilities

Article 108.

Personal scope

1-Are covered by the general scheme, with the specificities provided for in this section,

the workers with disabilities.

2-For the purposes of the provisions of the preceding paragraph are employees with disabilities, the

workers who possess working capacity of less than 80% of capacity

normal required of a non-disabled worker at the same job.

3-For the purposes of the provisions of this section only employees are covered

with disabilities with non-stop work contracts.

Article 109.

Contributory rate

The contributory rate on workers with disabilities is 22.9%, being,

respectively, from 11.9% and 11.0% to the employing entities and workers.

SECTION VII

Workers at the service of employing non-profit entities

SUBSECTION I

General provisions

Article 110.

Common provision

1-Non-profit employing entities are entitled to the reduction of the rate

global contributor pursuant to this subsection.

65

2-A The contributory fee on workers from non-profit entities is

determined in function of the material scope of protection and the deduction of the

percentage imputed to the share of labour solidarity corresponding to the respective

material scope.

Article 111.

Entities covered

For the purposes of this Code consider themselves to be non-profit entities,

notably, the following:

a) Direct and indirect administration of the State;

b) Personalized institutions of the State;

c) State utility institutions of the State;

d) Social security and social welfare institutions;

e) 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 their unions, federations and

confederations;

i) Professional orders;

j) Political parties;

l) Houses of the people;

m) Mutual agricultural credit boxes;

n) Employing entities of domestic service personnel;

o) Condos of urban buildings.

66

Article 112.

Contributory rate

The contributory rate on employees of non-profit entities is, when

referring to all eventualities, of 33.3%, being respectively 22.3% and of

11.0% for the employing entities and for the employees.

SUBSECTION II

Workers performing public duties

Article 113.

Personal scope

They are covered by the general scheme with the specificities provided for in this subsection:

a) Employees holding public employment legal relationship constituted a

departure from January 1, 2006, regardless of the modality of linking;

b) The remaining workers, holders of legal employment relationship constituted up to

December 31, 2005 that on date they found themselves framed in the scheme

general social security.

Article 114.

Material scope

1-To workers performing public duties is guaranteed protection in the

eventualities provided for in Article 19 (1)

2-Without prejudice to the provisions of the preceding paragraph, the payment of social benefits in the

eventuality of unemployment assigned to workers performing duties

public, under the conditions referred to in Article 10 of Law No 12. º-A/2008, 27 of

February, it is the responsibility of the competent employer entities, in the terms

provided for in Law No 4/2009 of January 29.

67

3-The provisions of the preceding paragraph shall apply to the employees referred to in paragraph 4 of the

article 88 of Law No. 12-A/2008 of February 27, whose legal employment relationship

has been constituted between January 1, 2006 and the date of the entry into force of the said

norm.

Article 115.

Contributory rate

1-A The contributory rate on employees performing public duties is to

33.3%, being, respectively, 22.3% and 11.0% for employers ' entities

and for employees, without prejudice to the provisions of the following number.

2-A The contributory rate on workers covered by paragraphs 2 and 3 of the article

previous is 28.2%, being respectively, from 17.2% and 11.0% for the entities

employing and for the workers.

3-To the employees referred to in the preceding paragraph shall not apply the provisions of Article 55.

SUBSECTION III

Domestic service workers

Article 116.

Personal scope

They are covered by the general scheme, with the specificities provided for in this subsection,

the employees who pay to the other, gainfully, with a regular character, under the

its direction and its authority, activities aimed at the satisfaction of the needs of its own

or specific to a household, or equated, in the terms set out in legislation

own.

68

Article 117.

People excluded

1-Are excluded from the scope of this subsection the persons connected to the

employing entity by the following family links:

a) The spouse;

b) The descendants up to the 2. degree or similar and related;

c) The ascenders or similar and related;

d) The brothers and related

2-People who in relation to the employing entity are also excluded

find in de facto union regime, by with it they have been living for more than two years in

conditions analogous to those of the spouses.

Article 118.

Material scope

1-Domestic service workers are entitled to protection in the eventualities of

illness, parenthood, occupational diseases, disability, old age and death.

2-Domestic service workers are still entitled to protection in the eventuality

of unemployment when the basis of contributory incidence corresponds to remuneration

effective self-earned on monthly employment contract scheme on a full time basis.

Article 119.

Basis of contributory incidence of work in time and daily regimen

1-Constituent basis of incidence contributory to conventional remuneration calculated with

basis in the number of hours or days of work provided and hourly pay or

daily determined in the terms of the following number.

69

2-For contributory effects the values of the remuneration per day and per hour are calculated

on the importance that constitutes the basis of incidence referred to in the preceding paragraph, of

agreement with the following formulas:

Rd = IAS

30

Rh = IAS x 12

52 x 40

where Rd corresponds to the value of the daily remuneration, IAS to the value of the indexer of the

social supports and Rh to the value of hourly pay.

3-For determination of the contributions due by work provided by workers

not contracted to the month in full time regime is considered the value of the

hourly pay.

4-The monthly number of hours to be declared may not, under any circumstances, be lower

to 30 by each employee and their employer's respective entity.

Article 120.

Contributory incidence base for monthly work on time regime

complete

1-A basis of contributory incidence of workers employed to the month in regime of

full time corresponds to the value of an IAS, without prejudice to the provisions of the

following numbers.

2-Mediant written agreement between the worker and the employing entity, may be

considered as a basis of incidence to pay actually earned in the

terms of the provisions of Articles 44 and following.

70

3-In situations where employees with a monthly contract do not provide service

during the whole month, by reason of admission, termination of contract of employment, low

by sickness or any other cause, is considered the remuneration corresponding to the

number of days of work actually provided.

4-For the purposes of the preceding paragraph, dealing with conventional remuneration, the

daily remuneration is determined in accordance with the provisions of paragraph 2 of the preceding Article.

5-A option by the basis of incidence provided for in paragraph 2 can only be formulated if the

worker is age lower than that provided for in the map of Annex I and the capacity for the

exercise of the activity if you find attested by assistant doctor.

Article 121.

Contributory rate

1-A The contributory fee for domestic service workers, when the scope

material of the protection does not integrate the eventuality of unemployment, is 28.3% being,

respectively, from 18.9% and 9.4% to the employing entities and to the

workers.

2-When the material scope of protection integrates the eventuality of unemployment, the

contributory rate is 33.3%, respectively, being 22.3% and 11.0% for the

employing entities and for the workers.

3-At the contributory rate to the employers of the employees of the service workers

domestic does not apply to the provisions of Article 55.

71

CAPITCHAPTER III

Regime applicable to the situations equated to work by listening bill

SECTION I

Members of the churches, associations and religious confessions

Article 122.

Personal scope

1-Are covered by the general scheme, with the specificities provided for in this section,

as beneficiaries, the members of the secular and religious clergy of the Catholic Church, the

members of the religious Institutes, the apostolic life societies and the institutes

seculars of the Catholic Church, as well as the member governments of the other churches,

legally existing religious associations and confessions under the law.

2-Are still covered by the provisions of the preceding paragraph:

a) The religious and the religious who have public votes or commitments and

to live in community or to it belong;

b) The novices and novices, under the conditions of the final part of the preceding paragraph;

c) The ministers of the non-Catholic confessions that perform their munus in

own training activities of those confessions.

3-Are covered by the general scheme with the specificities provided for in this section,

as taxpayers, the dioceses, the religious institutes, the secular institutes, the

societies of the apostolic life, the Church's factories and the parish centers of the Church

Catholic, as well as the remaining associations or religious confessions legally

existing, of which they depend or in which they integrate the beneficiaries.

72

Article 123.

Framework

The framework of the beneficiaries under this Section shall be carried out by

reference to a single contributing entity, regardless of the number of entities

of which they depend on or in which they integrate.

Article 124.

Optional framework

1-The framework under this section is optional in cases where the

religious activity is secondary and the exercise of the non-religious main activity

determine compulsory enrollment in a social security regime.

2-It is considered secondary activity to which it is exercised, on average, by lower period

at 30 hours weekly.

Article 125.

Material scope

1-Without prejudice to the provisions of the following number, the beneficiaries referred to in the article

122. are entitled to protection in the eventualities of invalidity and old age.

2-The beneficiaries referred to in Article 122 may opt for a scope of protection

material that includes the disease, parenthood, occupational diseases, invalidity, old age and

death.

3-The right of option provided for in the preceding paragraph shall be exercised by written agreement

between the contributing entity and the beneficiary.

73

Article 126.

Basis of contributory incidence

1-Without prejudice to the provisions of the following number, the basis of contributory incidence

corresponds to the value of an indexer of the social supports.

2-The beneficiaries referred to in Article 122 may apply for the basis of incidence

contributor be fixed according to one of the expected scales for the regime of

voluntary social insurance.

3-The option by the incidence provided for in the preceding paragraph shall apply to the rules of amendment

of the base of contributory incidence provided for in the voluntary social insurance scheme.

4-The right of option provided for in paragraph 2 shall be exercised by written agreement between the

contributing entity and the beneficiary.

Article 127.

Contributory rate

1-A contributory rate on the material scope of protection provided for in Article 1 (1)

125. is 23.8%, respectively, being 16.2% and 7.6% for the entities

taxpayers and for the beneficiaries.

2-A contributory rate relating to the scope of protection material provided for in paragraph 2 of the

article 125 is 28.3%, respectively, being 19.7% and 8.6% for the entities

taxpayers and for the beneficiaries.

3-At the contributory rate to the charge of the contributing entities provided for in this section

the provisions of Article 55 shall not apply.

74

Article 128.

Cessation of the obligation to contribute

The contributing entities provided for in this section may apply for the termination of the

obligation to contribute relative to the beneficiaries who have completed 65 years of age

have a contributory career equal to or greater than 40 years.

SECTION II

Workers in accumulation scheme

Article 129.

Personal scope

They are covered by the general scheme, with the specificities set out in this section, the

workers who accumulate work by outrain with professional activity

independent for the same company or for company of the same grouping

business.

Article 130.

Basis of contributory incidence

The basis of contributory incidence regarding independent professional activity

corresponds to the illiquid amount of the fees due for its financial year.

Article 131.

Contributory rate

The contributory rate concerning the employees referred to in this section is the same as

it is applicable to the respective contract of employment on an account of others.

75

TITCHAPTER II

Regime of self-employed workers

CHAPTER I

Scope of application

Article 132.

Workers covered

They are compulsorily covered by the scheme for self-employed persons

natural persons who engage in professional activity without subjection to contract of employment or to

legally equated contract, or if they are obligated to provide you with the result of your

activity, and do not find themselves by such activity covered by the general scheme of

social security of workers on account of outrain.

Article 133.

Categories of workers covered

1-They are, specifically, covered by the scheme of self-employed workers:

a) People who exercise professional activity on their own manager of

income to which the Articles 3 and 4 of the CIRS are reported;

b) The partners or members of the companies of professionals defined in the paragraph a) from the

n Article 6 (4) of the CIRS;

c) The spouses of the workers referred to in the a) that with them exercise

effective professional activity with a character of regularity and permanence;

d) The associates of group agriculture societies even if they exercise

activity integrated in the respective statutory bodies;

76

e) The holders of rights on farms or equates, albeit the

activity in them is carried out only in acts of management, provided that such

acts are carried out directly, in a repeated manner and with a character of

permanence.

2-The character of permanence is afflicted by the adstriation of the holding holders

agricultural or equated to acts of management requiring regular activity, although

not in full time.

Article 134.

Categories of workers especially covered

1-Are compulsorily covered by the scheme of self-employed persons with the

specificities provided for in this title:

a) Agricultural producers who exert effective professional activity in the

farm or equiped farm as well as the respective spouses who

exercise effective and regularly active activity in the holding;

b) The owners of local and coastal fishing vessels, even if they integrate the

rol of crew, who exert effective professional activity in these

vessels;

c) The catchers of marine species and the apeated fishermen.

2-For the purposes of the provisions of the a) of the previous number:

a) They consider themselves to be equated to farms the activities and farms

of forestry, animal husbandry, hortofloriculture, floriculture, poultry and beekeeping,

even though in them the land has a function of mere support of facilities;

b) Do not consider agricultural holdings the activities and holdings that if

target essentially the production of raw materials for industries

transformers that constitute, in and of themselves, objectives of such activities.

77

Article 135.

Right of option of cooperatives

1-Production cooperatives and services may opt, in their statutes, by the

framing of its members workers in the workers ' scheme

independent.

2-Once manifested the right of option provided in the preceding paragraph, this is

unchangeable for the minimum period of five years.

Article 136.

Intellectual workers

1-Presuming self-employed workers the intellectual workers, being like

such considered the authors of protected works pursuant to the Code of Law of

Author and the Rights Condices, whatever gender, the form of expression and the

mode of dissemination and use of the respective works.

2-Are intellectual workers, for the purposes of the provisions of the preceding paragraph, the

intellectual creators in the literary, scientific and artistic field, namely:

a) The authors of literary, dramatic and musical works;

b) The authors of choreographic works, of enactment and pantomymes;

c) The authors of cinematographic works or produced by any process

analogous to that of cinematography;

d) The authors of plastic, figurative or applied works and the photographers;

e) The translators;

78

f) The authors of arrangements, instrumentations, dramatizations, cinematizations and other

transformations of any works.

Article 137.

Workers covered by different schemes

1-The cumulative exercise of independent activity and other professional activity

covered by different compulsory social protection scheme does not depart the

mandatory framing in the independent workers ' scheme, without prejudice

recognition of the right to the exemption from the obligation to contribute.

2-Consideration of compulsory social protection schemes, for the purposes of the number

previous, the general social security scheme of employees by taking an account,

as yet with reduced material scope, the convergent social protection regime

of workers performing public duties and social protection schemes

relevant foreign nationals for the purpose of coordination with the security regimes

social Portuguese.

3-For the purposes of the provisions of paragraph 1, the situations of voluntary quota payment in the

scope of the convergent social protection scheme of the workers who exercise

public functions and foreign social protection schemes relevant to effects

of coordination with the Portuguese social security schemes, are equated to

mandatory social protection schemes.

Article 138.

Employees to be active in a foreign country

1-Independent employees who will carry out their respective activity in country

foreign for a given period may maintain their framework in this

regime.

79

2-Unless the provisions of international instrument to which Portugal find itself bound, the

period referred to in the preceding paragraph has the limit of one year, and may be

extended by another year, the application of the person concerned, upon permission of the

competent entity.

3-When dealing with self-employed worker whose technical knowledge or

special skills justifying it, permission can be given for a period higher than the

predicted in the previous number.

Article 139.

Situations deleted

1-They are excluded from the personal scope of the scheme of self-employed persons:

a) Solicitors and solicitors who, depending on the exercise of their activity

professional, are compulsorily integrated within the personal scope of the

respective Welfare Box, even when the activity in question is

exercised in the quality of partners or members of the companies referred to in para. b)

of Article 133;

b) Holders of rights on farms or equates, yet

in them develop some activity, provided that of the area, the type and the

organization of the farm should you conclude that the products are intended

predominantly to the consumption of its holders and the respective aggregates

family;

c) The employees who exercise in Portugal, with a temporary nature, activity

on their own and which prove their framing in regime of protection

compulsory social of another country.

80

2-For the purposes of the exclusion provided for in the c) of the previous number only reliefs the

foreign social protection schemes whose material scope integrand at least the

eventualities of invalidity, old age and death, being still applicable, with due

suitability, the provisions of paragraphs 2 and 3 of the preceding Article.

Article 140.

Contracting entities

Legal persons and natural persons with business activity who benefit from

provision of services by self-employed workers are covered by this scheme

in the quality of contracting entities, regardless of their nature and the

purposes that proceed.

Article 141.

Material scope

The social protection afforded by the independent workers ' scheme integrates the

protection in the eventualities of disease, parenthood, occupational diseases, disability,

old age and death.

Article 142.

Maintenance of the right in social protection

1-In situations of cessation or suspension of the exercise of work activity

independent, in the terms provided for in this Code, there is room for the maintenance of the

right to protection in the eventualities of disease and parenthood, pursuant to the

legislation under which the same has been recognized.

2-A The cessation or suspension of the activity exercise is without prejudice to the right to protection

in the eventuality of parenthood as long as they are satisfied the respective

conditions of assignment.

81

CAPITCHAPTER II

Legal relationship of linking

Article 143.

Communication of inceps of activity

1-A The tax administration communicates officiously, by electronic means, to the institution of

competent social security the start of activity of self-employed workers,

providing you with all identifying elements including the number of

tax identification.

2-On the basis of the communication carried out, pursuant to the preceding paragraph, the institution of

competent social security proceeds to the identification of the self-employed worker in the

social security system, or to the updating of the respective data, should this already be

find identified.

Article 144.

Enrollment and framework

1-A from the elements set out in the communication referred to in the previous article to

competent social security institution proceeds to the enrolment of the worker, when

necessary, and the respective framework in the workers ' scheme

independent.

2-Independent employees are subject to framing in the scheme even

that they find themselves in the conditions determining the right to the exemption.

3-The framing of the spouses takes place upon application, is subject to the

limitations set out in this title and gives way to enrollment if this one still does not

exist.

82

4-A The competent social security institution notifies the self-employed worker of the

enrolment and the framework carried out, as well as the respective effects.

Article 145.

Production of effects

1-In the case of first framing in the regime of self-employed workers, the

framework only produces effects when the employee's annual relevant income

exceeds six times the value of the IAS and after the course of at least 12 months.

2-The effects referred to in the preceding paragraph shall be produced:

a) On the first day of the twelfth month subsequent to that of the start of business

when this occurs at a date later than September;

b) On the first day of the month of October of the year subsequent to that of the beginning of

activity in the remaining cases.

3-In the case of restarts of activity, the framework produces effects on the first day of the

month following that restart.

4-In the case of application submitted by an independent worker's spouse, the

framework produces effects on the first day of the month following the dewound.

5-The deferment provided in the preceding paragraph depends on the preview production of the effects of the

framing of the independent worker.

Article 146.

Production of optional effects

1-Independent employees may apply for the framework in this scheme

produce effects:

a) When the annual relevant income is equal to or less than six times the value of the

IAS;

83

b) On a date prior to the dates set out in paragraph 1 of the preceding Article.

2-In the situations provided for in the preceding paragraph the framework produces effects on the

first day of the month following the submission of the application.

Article 147.

Cessation of the framework

1-A cessation of the exercise of the activity on its own determines the cessation of the

framework in the regime of self-employed workers.

2-A cessation of the framing is carried out officiously on the basis of the exchange of

information with the tax administration regarding the cessation participation of the financial year

of activity.

3-Without prejudice to the provisions of the preceding paragraphs, the framework may still cease

the requirement of the workers referred to in the previous article.

Article 148.

Production of effects of the cessation of the framing

The cessation of the framework in the scheme produces effects from the first day of the month

next to the one in which you have the activity.

Article 149.

Substantiation of elements

1-Where the elements obtained on the basis of the exchange of information with the

tax administration suscitem doubts, the competent social security institution

should ask the workers for the necessary elements to their voucher.

2-The default of the solicitation provided for in the preceding paragraph shall constitute against-

light ordering when it is complied with in the ten days subsequent to the term and

constitutes serious counterordinance in the other situations.

84

CAPITCHAPTER III

Contributory legal relationship

Section I

Obligations of taxpayers

Article 150.

Constitutive fact of the contributory obligation

1-A The contributory obligation of self-employed workers is with the beginning

of the effects of the framework and effective on the payment of contributions, in the

regulated terms in this chapter.

2-Independent employees are, as far as the quality of taxpayers are concerned,

equated with the employing entities.

3-A The contributory obligation of the contracting entities is the provision of the

service by the self-employed worker and effective with the payment of

contributions, in the regulated terms in this Chapter.

4-A provision of services of the professionals referred to in points a) and c) of paragraph 1 of the

article 139, in the respective scope of professional activity, is not subject to the

obligation provided for in the preceding paragraph.

Article 151.

Contributory obligation

1-A The contributory obligation of self-employed workers comprises the payment

of contributions and the annual statement of the services provided.

2-A The contributory obligation of the contracting entities shall comprise the declaration of the

purchased services and the payment of the respective contributions.

85

Article 152.

Declaration of services provided

1-Independent workers are required to declare to the security institution

competent social, in relation to each of the contracting entities to whom

have provided services, the value of services provided in the calendar year to which they respect.

2-A The declaration referred to in the preceding paragraph shall be submitted by the day 15 of the month of

February of the calendar year following what you respect.

3-A violation of the provisions of this article constitutes mild counterordinance when it is

served in the 30 days subsequent to the term of the deadline and constitutes counterordinance

serious in the remaining situations.

Article 153.

Declaration of acquired services

1-Contracting entities are obliged to declare to the Social Security Institution

competent, in relation to each of the self-employed persons to which they acquire

services, the value of the respective service.

2-A statement referred to in the preceding paragraph shall be made by reference to the services

provided in each quarter of the current calendar year and must be submitted by the day

ten of the month following the end of the quarter to which you respect.

3-A violation of the provisions of this article constitutes mild counterordinance when it is

served in the 30 days subsequent to the term of the deadline and constitutes counterordinance

serious in the remaining situations.

86

Article 154.

Responsibility for compliance with the contributory obligation

1-Independent employees are responsible for the payment of the contribution that

they are committed under the terms of this chapter.

2-The contracting entities are responsible for the payment of the contribution that is to them

committed under the terms of this chapter.

Article 155.

Payment of contributions

1-A The contribution of self-employed workers is due from the production of

effects of the framework or cessation of the exemption from the obligation to contribute.

2-The payment of the contribution provided for in the preceding paragraph is monthly and is made up to

day 20 of the month following that to which you respect.

3-The contributions of the contracting entities report to quarters of the calendar year and the

deadline for your payment is set from day 15 to day 20 of the month following the quarter

the one that respects.

4-A violation of the provisions in the previous figures constitutes mild counterordinance

when it is complied with in the 30 days subsequent to the expiry of the term and constitutes against-

serious ordering in the remaining situations.

87

Article 156.

Accumulation of activity with registration of equivalence to the entry of contributions

1-When, in the course of the same month, successively check the exercise of

independent activity and determining situation of the record of remuneration by

equivalence to the entry of contributions, the obligation to contribute reports to the

number of days in which there is no place in the register of remuneration for equivalence.

2-For the purposes of the preceding paragraph the daily value of employee contributions

independent is equal to 1/30 of its monthly value resulting from the calculation made in the

terms of the following sections.

Article 157.

Exemption from the obligation to contribute

1-Independent employees are exempt from the obligation to contribute:

a) When accumulating independent activity with professional activity on account

of others, provided that they cumulatively check the following conditions:

i) The exercise of independent activity and other activity are provided

to separate companies and that do not have with each other a domain relationship or

of group;

ii) The exercise of activity on account of outrain determines the framework

mandatory in another social protection scheme covering the whole of

eventualities covered by the independent workers ' scheme;

iii) The value of the annual remuneration considered for the other scheme of

social protection is equal to or greater than the value of 12 IAS.

b) When it is simultaneously pensioner of invalidity or old age of schemes of

social, national or foreign protection and professional activity is

legally cumulable with the respective pensions.

88

c) When it is simultaneously holder of pension resulting from the risk check

professional who suffers from disability for work equal to or greater than 70%.

2-The recognition of the exemption, provided for in the preceding paragraph, shall be made official whenever the

conditions that determine it are from the direct knowledge of the institution of

competent social security, depending on the application submission of the

interested in the remaining 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, may apply for exemption from the

contributory obligation as long as it has exhausted the option time of contributing with

basis in the twelfth of its income provided for in this Chapter.

Article 158.

Cessation of conditions for exemption

1-Workers to whom the exemption from the obligation to contribute shall be recognized

declare to the institution of the competent social security the cessation of the conditions of which

depends on the said exemption, save if the same are of the officious knowledge of this.

2-A The cessation of the conditions for the exemption constitutes the employee in the obligation to pay

the contributions to the regime of self-employed workers from the month

following that of their occurrence, in the terms provided for in this Code.

Article 159.

Non-existence of the obligation to contribute

1-There is no contributory obligation of the self-employed worker when:

a) There is recognition of the right to the respective exemption under the terms of Articles 157 and

following;

b) To occur suspension of the activity exercise, duly justified;

89

c) If you check period of proven disability or unavailability for the

work by parenthood, even if there is no right to the assignment or payment

of the respective subsidies;

d) If you check situation of temporary disability for the work,

regardless of whether there is, or not, right to the sickness benefit, in the terms

set out in the following number.

2-A The non-existence of the obligation to contribute to which is reported d) of the number

previous to start from the verification of temporary disability, if the same

confer right to the allowance without requirement of the waiting period, and on the 31. day after

to that check, in the remaining situations.

Article 160.

Suspension of the exercise of activity

1-For the purposes of the provisions of the b) of paragraph 1 of the previous article, the workers

independents temporarily suspending, with a voluntary nature or not, the

effective exercise of your business on your own, may apply to the institution of

competent social security the suspension of the application of this scheme, without prejudice to the

provisions on framing and binding, indicating to the effect the causes

of the suspension.

2-It does not give as verified a situation of suspension of activity, relevant to the

effects of the previous article, specifically when the activity of the worker

independent may continue to be exercised by worker at their service or by the

respective spouse framed, in that capacity, by this scheme.

90

Article 161.

Cessation of the contributory obligation

The contributory obligation cesses from the first day of the month following the one in which

cesse the activity.

Section II

Contributory incidence bases

Article 162.

Determination of relevant income

1-Without prejudice to the coefficients laid down for the simplified scheme provided for in the CIRS,

the relevant income of the self-employed worker is determined in the following

terms:

a) 70% of the total value of service delivery in the calendar year immediately preceding the

moment of fixation of the basis of contributory incidence;

b) 20% of the income associated with the production and sale of goods in the calendar year

immediately prior to the moment of fixing the basis of contributory incidence.

2-The income referred to in the preceding paragraph is ascertained by the security institution

competent social media on the basis of the values declared for tax purposes.

Article 163.

Basis of contributory incidence of self-employed workers

1-Without prejudice to the provisions of the following articles, it constitutes the basis of incidence

contributor the level of remuneration determined by reference to the twelfth of the

relevant income.

91

2-At the twelfth of the relevant income, converted into percentage of the IAS,

corresponds to the conventional remuneration level whose value is immediately

lower.

3-Constituent incidence-base scales contributor the following scales of

conventional remuneration determined in function of the value of the IAS:

Escalations conventional remunerations in

percentages of the value of the IAS

1. ..............................

2. ............................

3. ............................

4. ............................

5. ............................

6. ............................

7. ............................

8. ............................

9. ............................

10. ...........................

11. ...........................

100

150

200

250

300

400

500

600

800

1000

1200

4-A The basis of contributory incidence is fixed annually in October and produces effects

in the following 12 months.

92

5-A The update of the incidence base resulting from the update of the IAS produces effects to

departure from the first day of the month following that of the publication of the diploma proceeding

to that update.

Article 164.

Optional contributory incidence base

1-For the purposes of setting the base of incidence contributory the self-employed

may opt for the step immediately preceding what it corresponds to in the terms of the

n. 2 of the previous article.

2-The right of option provided in the preceding paragraph shall be exercised officiously by the

competent social security entity, and the independent worker may

waive you by submitting application for the purpose.

3-In cases where the relevant income is equal to or less than 12 times the value of the

IAS, the employee may require that it be considered, as a basis of incidence, the

value of the twelfth of that income, with the minimum limit of 50% of the value of the

IAS, pursuant to the provisions of the following number.

4-The provisions of the preceding paragraph shall only be applicable worker at the beginning or at the restart of

activity and has the maximum duration of three calendar years followed or interpolated by

worker.

Article 165.

Determination of the basis of contributory incidence in special situations

1-Whenever the self-employed worker chooses the production of effects of the

framework on a date prior to that provided for in Article 145 (1), is fixed,

officiously, as a basis of incidence contributory to the 1-level, without prejudice to the

provisions of paragraph 3.

93

2-In the event of a restart of activity it is fixed, officiously, as a basis of incidence

contributor the 1. step, without prejudice to the provisions of the following numbers and the n.

3 and 4 of the previous article.

3-In cases of the previous figures, workers who have been covered

in the last 36 months by the general social security regime in all

eventualities, may require that they be considered as the basis of incidence o

step that is the corresponding to your average remuneration in that period since

determine upper echelon.

4-Independent employees who will carry out their respective activity in country

foreign and who choose to maintain their framework in the general regime of the

self-employed workers, pursuant to Article 138, remain in the step in

found themselves.

Article 166.

Basis of incidence of spouses

1-A basis of contributory incidence of workers framed exclusively by

strength of its quality of spouses of self-employed workers can be chosen

between the first step and the one that is fixed to the self-employed worker.

2-When there is room for the reduction of the contributory incidence base of a worker

independent, must the relevant departments proceed, when it shows

necessary, officiously to the corresponding reduction of the base incidence of the

respective spouse.

Article 167.

Determination of the basis of contributory incidence of contracting entities

It constitutes a basis of contributory incidence, for the purpose of determining the amount of

contributions to the office of the contracting entity, 70% of the total value of each service provided.

94

Section III

Contributory fees

Article 168.

Contributory fees

1-A The contributory fee to the self-employed workers who are producers or

merchants is set at 29.6%.

2-A contributory fee to self-employed workers who are providers of

services is 24.6%.

3-It is set at 28.3% the contributory fee to the following employees

independent that are producers or traders:

a) Agricultural producers and their spouses, whose income provenham unique and

exclusively from the exercise of agricultural activity;

b) Owners of vessels, yet integrate the crew rol, whose

income provenham unique and exclusively from the exercise of fishing activity

local or coastal;

c) Catchers of marine species and apeted fishermen, whose incomes

provenham unique and exclusively from the exercise of the catch of maritime species.

4-A Contributive fee to the office of the contracting entities that acquire the provision of

services is 5%.

5-It is considered that the worker is a producer or marketer whenever at least

75% of your relevant income is a result of this activity.

6-It is considered that the employee is a service provider whenever at least 25%

of its relevant income is a result of this activity.

95

TITCHAPTER III

Voluntary social insurance scheme

CHAPTER I

Scope of application

Article 169.

Personal scope

1-Can be framed in the voluntary social insurance scheme for national citizens,

larger, considered fit for work and which are not covered by the scheme

compulsory for social protection or that, being, the same do not fall within the scope

of the Portuguese social security system.

2-National citizens who engage in professional activity on foreign territory and

that are not covered by international instrument to which Portugal finds itself

bound may also fall into this regime.

3-Can still frame themselves in this regime the foreigners or stateless persons, residents in

Portugal for more than one year, who find themselves in the remaining conditions established

in paragraph 1.

Article 170.

Special situations covered

1-Can be framed in voluntary social insurance the following employees:

a) Maritime workers and the watchmen, nationals, who are to exercise

professional activity on ships of foreign companies;

b) National seafarers who are active on board ships

of common fishing companies constituted under the Decrees-Leis n.

1/83, of January 7 and 193/84, of June 11;

96

c) The crewmembers who find themselves to engage in professional activity on ships

enrolled in the International Register of Madeira (MAR).

2-Can still frame themselves in voluntary social insurance for people who integrate groups

of specific activities which, in accordance with the respective statutes, provide for the

enrollment in the scheme, specifically:

a) The social volunteers who in an organised manner, engage in type activity

unpaid professional in favor of private institutions of solidarity

social and entities holding bodies of firefighters, namely the

volunteer firefighters;

b) The research fellows that meet the conditions set out in the Statute of the

Research bullion and do not find themselves framed under protection scheme

compulsory social;

c) Agents of the cooperation which, meeting the conditions set out in the respective

status, if they obtain, upon contract, to provide service in the framework of relations

of the co-operative, of which it does not result in its framing in a protective regime

compulsory social of another country;

d) The high-throughput sports practitioners.

3-A definition of the specific framework requirements relating to each group of

special situations is the subject of own legislation.

Article 171.

People excluded

They are excluded from the scheme for disability and old age pensioners.

97

Article 172.

Material scope

1-A social protection afforded by the voluntary social insurance scheme integrates the

protection in the eventualities of disability, old age and death.

2-The material scope of protection of the beneficiaries covered by the special situations

referred to in Article 170 (1) further integrates the eventualities of disease,

occupational diseases and parenthood.

3-The material scope of protection of the beneficiaries covered by the special situations

referred to in Article 170 (2) may still integrate in the terms set out in

own legislation:

a) The eventualities of disease, occupational diseases, parenthood;

b) Occupational diseases.

CHAPTER II

Legal relationship of linking

Article 173.

Enrollment and framework

1-The framework in the scheme depends on the manifestation of will of the person concerned

through the application submission of its own.

2-With the first framework they carry out the relevant departments, when

necessary, to the enrolment of the beneficiary in the previdential system.

3-In the case of social volunteers, the framework is still dependent on the manifestation of

will of the entities that benefit from the voluntary activity, by going to the

presentation of the application of the person concerned.

98

4-The deferris of the application determines the framework in the insurance scheme

volunteer social media reporting their effects to the day one of the month following that of the

presentation of the application.

Article 174.

Cessation of the framework

1-The beneficiary may at all time apply for the termination of the framework in this

regime.

2-A lack of timely payment of contributions makes presuming the will to do

stop the framing, save if the same payment is resumed before

elapsed the term of one year.

3-The framework cesses, yet, if the beneficiary is to be covered by the scheme

mandatory for social protection.

4-The entities referred to in paragraph 3 of the preceding Article shall state on a monthly basis

competent institutions the social volunteers who are left to exercise their respective

activity of volunteering.

Article 175.

Production of effects of the cessation of the framing

The cessation of the framing produces effects from the month in which the

their respective application or, in the absence of this, from the month following the one to which it reports

the last paid contribution.

99

CHAPTER III

Contributory legal relationship

SECTION I

Contributory obligation

Article 176.

Contributory obligation

The beneficiaries of the voluntary social insurance scheme are subject to the payment of

contributions in the terms regulated in this title.

Article 177.

Responsibility for compliance with the contributory obligation

1-The beneficiaries of the voluntary social insurance scheme are those responsible for the

payment of the respective contribution.

2-The payment of the contributions is made in the terms set out for the

independent workers, up to day 15 of the month following that to which it relates,

without prejudice to the provisions of the following article.

Article 178.

Resumption of payment of contributions

In the situations of resumption of the payment of contributions referred to in Article 174 (2),

of this Code, there is place for the payment of the due contributions, corresponding to the

period in question plus increased interest rates.

100

Article 179.

Cessation of the contributory obligation

1-A The contributory obligation basket in the month following the one in which the beneficiary has

required.

2-A The lack of payment of the contributions, for a period of equal or greater than one year, does

cessation of the contributory obligation from the month following that of the last payment.

SECTION II

Contributory incidence bases

Article 180.

Basis of contributory incidence

1-Without prejudice to the provisions of the following numbers, the basis of contributory incidence

corresponds to a conventional remuneration and is chosen by the beneficiary, of

agreement with the following scales, indexed to the value of the IAS:

Escalations conventional remunerations in

percentages of the value of the IAS

1. ..............................

2. .............................

3. ............................

4. ............................

5. ............................

6. ............................

7. ............................

8. ............................

9. ............................

10. ...........................

100

150

200

250

300

400

500

600

700

800

101

2-The beneficiaries who are framed in voluntary social insurance with age

equal to or greater than that referred to in the map of Annex I have as a limit of the base of

incidence the value corresponding to the fifth step, without prejudice to the provisions of the

article 183 para.

Article 181.

Change of the base of contributory incidence

1-The beneficiaries may, in the terms of the following numbers, change the value of the base of

contributory incidence.

2-A The change in the value of the contributory incidence base is always allowed for

lower scales.

3-A change in the value of the contributory incidence base is only allowed for ranking

immediately above as long as if they cumulatively check the following

conditions:

a) Have been paid contributions in function of the same level during the

less than 12 consecutive months;

b) The beneficiary is of lower age than that provided for in the map of Annex I to the present

Code.

Article 182.

Basis of contributory incidence after period of framing

1-In cases where there has been a cessation of framing followed by new

framework, the level of the contributory incidence base remains equal to that

previously held for cessation, unless the beneficiary opts for another, verified

the requirements required for the change of the step.

2-The period between the cessation and the new framing is not relevant to the count

of the period of 12 months referred to in ( a) of paragraph 3 of the previous article.

102

Article 183.

Basis of contributory incidence in special situations

1-The beneficiaries who, within the framework of the general scheme for the safety of workers by

care account, have contributed, for a period of more than 12 months, about

higher amounts to the highest rank of the incidence base for the scheme of

voluntary social insurance can opt for the highest level regardless of the

age.

2-The beneficiaries who after cessation of framing in voluntary social insurance

have contributed, for a period of more than 12 months, to a compulsory scheme of

social security on a base of contributory incidence of superior value to the

previously considered in voluntary social insurance, may opt for the senior level

value equal to or immediately superior to that of the contributory incidence base of that

regime by retaking the framework in voluntary social insurance,

regardless of age.

SECTION II

Contributory fees

Article 184.

Contributory fees

1-A Contributive fee corresponding to the coverage of disability eventualities,

old age and death, is 26.9%.

2-A contributory rate corresponding to protection in eventualities disease, disease

professionals and parenthood, disability, old age and death is 29.6%.

3-A contributory rate corresponding to the coverage of disease eventualities

professional, disability, old age and death, is 27.4%.

103

4-A contributory rate corresponding to the coverage of the eventuality of diseases

professionals is 0.5%.

PART III

Failure to comply with the contributory obligation

CAPIITI I

General provisions

Article 185.

Debt to social security

They consider themselves debts to social security, for the purposes of this Code, all debts

contracted in the face of the institutions of the social security system by natural persons,

by legal persons and other entities to these legally equated persons, specifically

those relating to the contributions, contributions, fees, including the additional, the interest, the fines

and other financial penalties relating to counter-ordinations, costs and other legal charges.

Article 186.

Regularization of debt to social security

1-A debt to social security is regularised through your voluntary payment, in the

terms provided for in this Code, in the context of the cable or the scope of the

tax execution.

2-The provisions of this Part shall apply to the regularization of the divida to social security

without prejudice to the rules applicable in the context of the tax implementation.

104

Article 187.

Prescription of the obligation to pay social security

1-A The obligation to pay the contributions and the contributions, respective interest of

lives and other values due to social security, within the scope of the juridical relationship-

contributor, prescribes within five years from the date on which that

obligation should have been complied with.

2-The limitation period interrupts by the occurrence of any due diligence

administrative held, from which knowledge has been given to the responsible for the

payment, conducive to the settlement or collection of the divida and the presentation of

application for the extrajudicial procedure of conciliation.

3-The limitation period shall be suspended in the terms provided for in this Code and in the Act

general.

CHAPTER II

Causes of debt extinction

Article 188.

Causes of debt extinction

The divida to social security extinguishes itself in the terms provided for in this Code, without

prejudice to the rules applicable to the tax implementation procedure:

a) By the respective payment;

b) By the dation in payment;

c) By compensation of credits;

d) By retention of values by public entities;

e) By conversion into social shareholdings;

f) By the alienation of credits.

105

Article 189.

Payment in instalments

1-The deferment of the payment of the debt to social security, including the credits by

overdue late payment interest and vincends, takes the form of payment in installments.

2-The term of limitation of debts suspends during the period of payment in

benefits.

Article 190.

Exceptional situations for the regularization of debt

1-A authorization of the prestational payment of debt to social security, the exemption or

reduction of the respective interest accrued and vincends, is only permitted under the terms of the

this article, without prejudice to the rules applicable to the tax implementation process.

2-The exceptional conditions provided for in the preceding paragraph may only be authorised

when, cumulatively, they are required by the taxpayer, they are indispensable

for the economic viability of this and as long as the taxpayer finds itself in one of the

following situations:

a) Process of insolvency or recovery;

b) Extrajudicial procedure of conciliation;

c) Contracts for financial consolidation and or business restructuring, as per

are set out in Decree-Law No 81/98 of April 2;

d) Contracts for acquisition, in whole or in part, of the social capital of a company by

of technical tables, or by workers, who have for purpose their

revitalization and modernization;

3-For the purposes of the provisions of the preceding paragraph, the default of payment of the

monthly contributions since the date of entry of the application constitutes an indication of the

economic inviability of the taxpayer.

106

4-It may still be authorized to pay in instalments by natural persons, since

that it should be found that these, by their economic situation, cannot solver the debt of

one only time.

5-The competent social security institutions may require complementarity to the

taxpayer, and at the expense of this, the carrying out of audits, studies and evaluations by

entities that it considers to be elderly, where this proves necessary for the analysis of the

proposal for regularization.

6-Without prejudice to the own competences of the social security institutions in the

Autonomous Regions, the authorisation referred to in paragraph 1 of this Article shall be

granted by deliberation of the governing board of the Institute of Financial Management of the

Social Security, I. P. (IGFSS, I. P.).

Article 191.

Special condition of the authorisation

The conditions for regularization of debt to social security cannot be less

favorable than the agreed upon for the remaining creditors.

Article 192.

Conditions of duration of the prestational agreement

They constitute the effective conditions of the prestational agreement, the timely fulfillment of the

authoritations and the monthly contributions won in your course.

Article 193.

Effects of non-compliance of the prestational agreement

1-Failure to comply with the conditions laid down in the preceding article determines the resolution of the

prestational arrangement by the competent social security institution.

107

2-A The resolution of the prestational agreement has retroactive effect and determines the loss of the

right of all the benefits granted to the taxpayer in its scope,

notably, as to the reduction or the forgiveness of interest.

3-In the situations of resolution of the prestational agreement, the amount paid for the title of

installments is charged to the oldest contributory debt of capital and interest.

Article 194.

Suspension of instance

1-Without prejudice to the provisions of Article 885 of the Code of Civil Procedure (CPC), the

decision to permit the payment of the debt in instalments and the decision to resolve

of the respective agreement determine, respectively, the suspension and the further

of the pending executive process instance.

2--The competent social security institution officiously communicates to the organ of

execution or to the court, or both, as the case may be, the authorization of the payment

prestational of debt, its full compliance as well as the settlement of the agreement

when this occurs.

Article 195.

Commission of creditors

1-A Social security can only be appointed to the chair of the committee of creditors

when it is joined by the autos deliberation of the governing board of the IGFS, I. P., which

authorize the exercise of the function and indicate the representative, without prejudice to the

own competences of social security institutions in the Autonomous Regions.

2-A Social security is not responsible for any charges with the functions of the

administrator of insolvency.

108

Article 196.

Dation in payment

1-A Social security may accept in payment the dation of movable or immovable property,

on the part of the taxpayer, for the total or partial extinction of due debt.

2-The movable or immovable property, the subject of dation in payment, is assessed 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-Only goods valued higher than that of the debt in the case of if

demonstrate the possibility of their immediate use for the purposes of public interest, or

in the case that the dation takes place in the context of one of the situations provided for in paragraph 2 of the

article 190 para.

4-In the event of acceptance of the dation in payment of goods of higher value to the debt, the

dispatch that authorizes it constitutes, in favour of the taxpayer, a credit in the amount

of that excess, to be used in future payments of contributions, contributions or in the

payment of rents.

5-The taxpayer may waive the credit that results from the fact that the good given in

dation has been assigned a value higher than the value of the debt to social security.

6-The movable and immovable assets acquired by dation integrate the heritage of the IGFSS,

I. P., and shall be transferred to their title, without prejudice to the skills

own from the social security institutions in the Autonomous Regions.

7-The dation in payment lacks permission from the responsible Government member

by the area of social security.

8--The competence conferred in the terms of the preceding paragraph is likely to be delegable

by decision of the organ that holds it, pursuant to the CPA.

109

Article 197.

Compensation of credits

1-Where, within the context of the legal relationship contributory a taxpayer is

simultaneously creditor and debtor of social security, the latter may apply for the entity

of competent social security the compensation of credits.

2-A The compensation referred to in the preceding paragraph may be made either officiously or at

application of the person concerned.

Article 198.

Retentions

1-The State, the other legal persons of public law and the capital entities

exclusive or majority-public, may only grant some allowance or

proceed to payments in excess of € 5,000.00, net of VAT, to taxpayers of the

social security, upon presentation of a statement proving the situation

contributor to these in the face of social security.

2-A statement provided for in the preceding paragraph shall be waived whenever the taxpayer

give consent to the paying entity to consult your contributory situation

in the face of social security, on the direct social security site, legally terms

statues.

3--In the case of the result of the declaration or the consultation, referred to in the preceding paragraph, the

existence of debt to social security, is withheld the amount in debit, never may

the total retention exceeds the limit of 25% of the value of the payment to be carried out.

4-The provisions of paragraphs 1 and 3 shall also apply to financing in the medium and long term,

except for acquisition of own and permanent housing, greater than € 50,000.00,

granted by public institutions, private individuals and cooperatives with capacity to

granting of credit.

110

5-The retentions operated under the terms of this article, exonerate the taxpayer of the

payment of the respective importances.

6-Failure to comply with the provisions of paragraph 4 by non-public entities, determines the

obligation to pay the IGFSS, I. P., the value that has not been withheld, plus the

respective legal interest, by staying by this obligation jointly and severally liable to

administrators, managers, managers or equivalents of the faltless entity, without prejudice

of the own competences of the social security institutions in the Regions

Autonomous.

Article 199.

Social participations

1-A debt to social security can be turned into the social capital of the taxpayer,

when there is agreement of the IGFSS, I. P., and authorization of the member of the Government

responsible for the area of social security.

2-The transformation into social capital can only be allowed after one realized

evaluation or audit by an entity that is considered to be an idopian by the IGFSS, I.P.,

without prejudice to the own competences of the social security institutions in the

Autonomous Regions.

3-The shareholdings can be divested at all time by the social security entity

competent, upon prior permission of the Member of the Government referred to in paragraph 1 of the

present article.

Article 200.

Disposal of credits

1-A Social security may exceptionally alienate the claims that it is holder

corresponding to debts of contributions, contributions and interest.

111

2-A disposals may be carried out by the nominal value or by the market value of the

credits.

3-A The disposal of credits by the market value follows one of the anticipated procedures

in the Code of Public Procurement (CPP).

4-A The disposal provided for in this Article shall not do so in favour:

a) Of the debtor taxpayer;

b) Of the members of the social organs of the debtor taxpayer, when this respects

to the period of the performance of his post;

c) From entities with an equitable heritage interest.

CHAPTER III

Transmission of debt

Article 201.

Assumption of debt

1-A assumption by third party of debt to social security may be authorised by dispatch

of the member of the Government responsible for the area of social security, and may be

delegated to the terms of the CPA.

2-To the assumption of debt to social security is applicable to the provisions of Articles 595 and

next from CC.

Article 202.

Transmission of debt and subrogation

1-In situations where social security authorizes the payment of debt by third party

may sub-rogate you in your rights.

2-A sub-rogation lacks permission from the Government member responsible for the area of

social security, and may be delegated to the terms of the CPA.

112

CHAPTER IV

Guarantees

Article 203.

General and special guarantees

The debts to social security can be guaranteed through any idopian guarantee,

general or special, pursuant to Articles 601º and following of the CC.

Article 204.

Furnishing privilege

1-Social security credits for contributions, contributions, and respective interest of

lives, enjoys general furnishing privilege, graduating from the terms referred to in the

point ( a) of Article 747 (1) of the CC.

2-This privilege prevails over any pawn, albeit of a previous constitution.

Article 205.

Real estate privilege

Social security credits for contributions, contributions, and respective interest of mora

enjoy real estate privilege on the existing real estate in the heritage of the

taxpayer at the date of the implementation of the executive process, graduating soon after the

credits referred to in Article 748 of the CC.

Article 206.

Consignment of income

The fulfillment of debts can be guaranteed by consignment of income made

by the taxpayer himself or by third party and accepted by deliberation of the governing board of the

IGFSS, I. P., without prejudice to the own competences of the social security institutions

in the Autonomous Regions.

113

Article 207.

Legal mortgage

1-The payment of social security credits for contributions, contributions and

respective interest of mora, can be guaranteed by legal mortgage on the goods

real estate or furniture subject to registration, existing in the taxpayer's heritage.

2-Predial acts of registration in the scope of the statutory mortgage register for the guarantee of

contributions, contributions and interest from living in debt to social security, provided that

required by the social security institutions are carried out free of charge.

CHAPTER V

Regularized contributory situation

Article 208.

Regularized contributory situation

1-For the purposes of this Code, a regularized contributory situation is deemed to be

non-debt of debt of contributions, contributions, interest of late and other

values, from the taxpayer.

2-Integrate, still, the concept of regularized contributory situation:

a) The debt situations, whose payment in instalments has been authorized and

as long as the conditions of such authorisation are being met, albeit the

prestational payment has been authorized to the third party or the responsible

subsidiary;

b) The situations in which the taxpayer has complained, resorted to, deducted

opposition or judicially challenged the debt, as long as it has been provided

idopian warranty.

3-For the purposes of the provisions of this Article, it shall be deemed to be:

114

a) Clusters of economic interest (IEA) and groupings

complimentary companies (ACE) have their contributory situation regularized

when the situation referred to in the preceding paragraphs occurs in respect of the

same as well as, in respect of each of the grouped entities.

b) The societies in relation to reciprocal participation, in relation to dominance, or

in group relation, have their contributory situation regularized when the

situation referred to in the previous numbers if it occurs relatively to the same

as well as for each of the societies that integrate the coalition.

c) Sports societies, regardless of their classification, and the

respective sports clubs, have the contributory situation regularised when

the situation referred to in the preceding paragraphs occurs in relation to both.

Article 209.

Solidarity liability

1-At the time of the achievement of the registration of quota or quota which means

the alienation to new associates of the majority of the social capital, the respective act is instructed

with a statement proving the company's contributory situation.

2-In the event of trespass, assignment of exploitation or of contractual position the transferee

responds in solidarity with the transferor by the existing social security debts to the

date of the celebration of the business, being void of any negotiating clause to the contrary.

Article 210.

Report of the company

1-The annual assessment report of the situation of private companies, public or

cooperatives must indicate the value of the debt won, if it exists.

2-The taxpayers to whom the prestational payment of the debt has been authorized

must include in the report referred to in the preceding paragraph the conditions of the same.

115

CHAPTER VI

Effects of non-compliance

Article 211.

Interest of mora

For the non-payment of contributions and contributions in statutory time limits, interest of

lives for each month of calendar or fraction.

Article 212.

Interest rate of late

The interest rate of late payment is equal to that set out in the general interest rate scheme for the

debts to the State and other public entities and is applied on the same terms.

Article 213.

Limitations

In addition to the limitations especially provided for in other diplomas, taxpayers who do not

have the regularized contributory situation cannot:

a) Enter into contracts, or renew the time limit of the existing, supplies of supplies,

undertaking of public works or provision of services with the State,

Autonomous Regions, public institutes, local authorities and institutions

individuals of social solidarity comprised of the budget of the

social security;

b) Exploring the granting of public services;

c) Make coating on stock exchange the representative titles of your social capital;

d) Launch public offers of sale of your capital and, in public subscription, securities

of participation, obligations or actions;

116

e) Benefit from the supports of community funds or the granting of others

subsidies on the part of the entities mentioned in Article 198 (1)

Article 214.

Disclosure of lists of debtor payers

1-A Social security proceeds to the disclosure of lists of taxpayers whose situation

contributor do not find themselves regularised under the terms of paragraphs 2 and 3 of this article.

2-A publication is carried out after the course of any of the legally stipulated time limits

for the provision of the warranty or in the event of dispensation from this.

3-The lists are hierarchized depending on the amount in debt.

4-A publication of the lists, in the terms of the previous figures, not contending with the duty

of confidentiality, enshrined in law.

Article 215.

Unofficial cancellation of undue interest

1-When, for reasons attributable to services, superior interest has been settled

to the due, proceeds to its officious cancellation if they have not yet elapsed five

years on the payment and provided that its quantitative is equal to or greater than € 5.

2-Checking the cancellation of interest in the terms of the previous number, whenever the

debtor has paid them, the service proceeds to their restitution.

Article 216.

Pitching in public hoisting

1-The goods acquired by public hoisting snatching integrate the heritage of the

IGFSS, I. P., owing to be transferred to their title, without prejudice to the

own competences of social security institutions in the Autonomous Regions.

117

2-A Social security, when it is snatching on public hoisting, is not subject to the

obligation of the deposit of the price nor to the obligation to pay the expenses of the square.

Article 217.

General condition of payment of benefits to self-employed persons and

beneficiaries of voluntary social insurance

1-It is a general condition of the payment of benefits to self-employed persons and to the

beneficiaries of voluntary social insurance that the same have their situation

contributory regularized by the end of the third month immediately preceding the

event determining the attribution of the provision.

2-It is considered that the contributory situation of the self-employed worker is found

regularized as long as they find themselves paid for the contributions of their

responsibility.

3-A non-verification of the provisions of paragraph 1 shall determine the suspension of payment of the

benefits as of the date on which they are due.

Article 218.

Exceptions to the general condition of payment of benefits

The assignment of death benefits shall not be subject to the general condition of

payment set out in the previous article, the calculation of the survival pensions being

carried out without taking into account periods with outstanding contributions.

Article 219.

Effects of regularization of the contributory situation of self-employed workers

and beneficiaries of voluntary social insurance

1-The beneficiary readquire the right to the payment of the suspended benefits provided that

regularize your contributory situation in the three calendar months subsequent to the month in which

has occurred the suspension.

118

2-If the contributory situation is not regularised within the period specified in the preceding paragraph,

the beneficiary loses the right to the payment of the suspended benefits.

3-In the case of the regularization of the contributory situation if it subsequently checks to the

course of the period referred to in paragraph 1, the beneficiary resumes the right to benefits to which

there is place from the day subsequent to the one in which the regularization occurs.

Article 220.

Regularization of the contributory situation of self-employed workers and

beneficiaries of voluntary social insurance by compensation

In the eventualities of invalidity and old age, if the regularization of the contributory situation does not

has been carried out directly by the beneficiary, it is the same carried out through the

compensation with the value of benefits to which there is a right depending on those

eventualities, should the remaining conditions of assignment be met

respective benefits.

PART IV

Counterordinational regime

TITCHAPTER I

From counterordinance

Article 221.

Definition of counterordinance

Constitutes counterordinance for the purposes of this diploma all the unlawful fact and

objectionable, provided for in this Code and in the legislation that regulates it, which fulfils

a legal type for which to comine a fine.

119

Article 222.

Principle of legality

It is only punished as a counterordinance the fact described and declared liable to fine by law

previous to the time of your practice.

Article 223.

Application in time

1-A The punishment of the counterordinance is determined by the prevailing law at the time of practice

of the fact or the fulfillment of the assumptions it depends on.

2-If the law beholds the time of the practice of the fact is subsequently modified, it applies to

law more favorable to the defendants, unless this one has already been convicted by decision

definitive or transitioned on trial.

3-When the law is worth for a certain period of time, it is still punishable

as a counter-ordinance the fact practiced during that period.

Article 224.

Application in space

Unless treated or international convention to the contrary, this Law shall apply to facts

practiced in Portuguese territory, regardless of the nationality or seat of the agent.

Article 225.

Time of practice of the fact

The fact shall be deemed to be practiced at the time the agent has acted or, in the case of

omission, should have acted, regardless of the time when the typical result

if it has produced.

120

Article 226.

Subjects responsible for the counter-ordinations

1-Are responsible for the counter-ordinations and the payment of the fines the agent that the

contra-ordering type stipulate as such, whether it is natural or legal person or

association without legal personality.

2-Legal persons or equated entities, in the terms of the preceding paragraphs,

are responsible for the counter-ordinations practiced, in their name or by their account,

by the holders of their social organs, mandators, representatives or employees.

3-If the offenders referred to in the preceding paragraphs are legal persons or

equistops, respond by the payment of the fine, solidarily with those, the

respective administrators, managers or directors.

Article 227.

Comparticipation

1-If several agents are involved in the fact, any of them incurs responsibility

by counter-ordinance even if the ilicitude or the degree of ilicitude of the fact depend

of certain qualities or special relations of the agent and these only exist in one of the

comparticipants.

2-Each comparticipant is punished second to his guilt, regardless of punishment

or of the degree of guilt of the other comparticipants.

3-It is applicable to the accomplice the fine fixed for the author, especially attenuated.

Article 228.

Negligence

In the counter-ordinances provided for in this Code the negligence is always punishable.

121

Article 229.

Statement of remuneration

Without prejudice to the counter-ordinations specified in this Code, it constitutes against-

mild ordering the omission of any other element that must compulsorily appear in the

statement of remuneration in the terms provided for in the regulatory legislation.

Article 230.

Accumulation of the exercise of activity with provision of benefits

It constitutes very serious counterordinance the accumulation of benefits with the exercise of

remunerated activity contrary to specific legal provision.

Article 231.

Counter-ordinations regarding the lack of documentation submission

Constitutes mild counterordinance, the lack of presentation of declaration or other

legally required documents, not especially punishable.

TITCHAPTER II

Of the fines and ancillary sanctions in general

Article 232.

Classification of counter-ordinations

For determination of the applicable fine the counterordinations rank in light, severe

and very serious.

Article 233.

Amount of fines

1-Light counterordinations are punishable with fine of € 50 a € 250 if practiced by

neglect and of € 100 a to € 500 if practiced with dolo.

122

2-The serious counterordinations are punishable with fine of € 300 a € 1200 if practiced

by negligence and from € 600 a to € 2,400 if practiced with dolo.

3-Very serious counterordinations are punishable with fine of € 1,250 a € 6,250 if

practiced by neglect and from € 2,500 a to € 12,500 if practiced with dolo.

4-The minimum and maximum limits of the fines provided for in the different legal types of

counterordinance are high:

a) In 50% whenever they are applied to a legal person, society, still

which irregularly constituted, or other equating entity with less than 50

workers;

b) In 100% whenever they are applied to a legal person, society, still

which irregularly constituted, or other equating entity with 50 or more

workers.

Article 234.

Determination of the measure of the fine

1-A The determination of the measure of the fine is done in the light of the seriousness of the against-

ordering, for what must meet the time of non-compliance of the obligation and the

number of workers impaired with the performance of the agent, the fault of the agent and

of their antecedents in the practice of infringements of this Code.

2-In the determination of the measure of the fine, the situation should still be taken into account

economic agent of the agent, when known, and the benefits obtained with the practice of the

fact.

123

Article 235.

Counter-ordering contest

1-Whoever has practiced several counter-ordinations is punished with a fine whose limit

maximum results from the sum of the fines concretely applied to the offences in

contest.

2-A applicable fine may not exceed double the highest ceiling of the

counter-ordering in tender.

3-A fine to be applied may not be lower than the highest of the cofines concretely

applied to the various counter-ordinations.

Article 236.

Competition for offences

1-If the same fact constitutes both crime and counterordinance, the agent is

punishable by way of crime, without prejudice to the ancillary penalties provided for against-

ordering and the provisions of the following number.

2-A The application of the ancillary sanction, under the terms of the preceding paragraph, rests with the court

competent for the trial of the crime.

3-A The prosecution of the process-crime makes suspending the counterordinance process,

proceeding this in the case of not being deducted prosecution in the case-crime and

extinguishing itself whenever the charge is deducted.

Article 237.

Reoffending

1-It is considered recidivist who practices a serious counterordinance with dolo or a

very serious counterordinance, within two years after he was convicted of

another serious counterordinance practiced with dolo or very serious counterordinance.

124

2-In the event of a recidivism, the minimum and maximum limits of the fine are high in a

third of the respective value.

Article 238.

Ancillary sanctions

1-In the case of recidivism in serious or very serious counterordinations may be

applied to the agent sanctions ancillary access to the access to stimulus measures to the

creation of jobs and the professional reinsertion of people away from the

labour market.

2-The ancillary sanctions have the maximum duration of 24 months.

Article 239.

Deduction in benefits

In the event that a fine is imposed on an offender who is both the holder of the

right to social security benefits, may operate on your compensation provided that this,

duly notified for the purpose, have not made payment within the prescribed time

nor interposed appeal of the decision to implement the fine with provision of the respective

collateral.

Article 240.

Reversal of the product of the fines

The product of the fines applicable under this Code constitutes revenue from the system

previdential.

125

TITCHAPTER III

Of the fines and ancillary sanctions in particular

Article 241.

Mitigating situations of the fine

1-Where the obligations set out in Article 29 (1) and 2 (1) of Article 32, para.

1 and 2 of Article 36 (1) of Article 40 (1), paragraph 1 of Article 153, para.

fulfilled within the first thirty days following the last day of the deadline, the limits

maximum of the applicable fines may not exceed by more than 75% the minimum threshold

predicted for the type of counterordinate practiced.

2-The respective minimum and maximum limits of fines applicable to counter-ordinations

practiced by domestic service workers or by their entities

employers are reduced to half.

Article 242.

Aggravation of the fine

1-In cases where the lack of communication referred to in Article 29 is respect to

workers who find themselves to benefit from unemployment benefits or from

illness, the counterordinance is considered to be very serious.

2-The amounts of the fine imposed for the counterordinance practiced under the terms of the

previous number are halved in the situations where the employing entity

fused the unawareness of the situation through the presentation of declaration

issued by the competent social security institution.

126

Article 243.

Ancillary sanction required

Determines the application of accessory sanction of deprivation of access to stimulus measures to the

creation of jobs and the professional reinsertion of people away from the market

of work simultaneously with the respective fine:

a) The lack of communication referred to in Article 29 relatively to

workers who are found to be benefiting from unemployment benefits or from

disease;

b) A non-inclusion in the statement of earnings of workers who if

is found to be receiving unemployment benefits or sickness benefit.

Article 244.

Dispensation of fine

In cases of mild counterordinance may the competent social security institution

dispense with the application of fine, provided that they cumulatively check the following

circumstances:

a) The practice of the offence does not cause actual injury to the security system

social nor to the worker;

b) Be regularized the lack committed;

c) The offence has been practiced by negligence.

127

TITCHAPTER IV

From prescription

Article 245.

Prescription of the procedure

Without prejudice to the causes of suspension and interruption of prescription provided for in the general scheme

of the counter-ordinations, the procedure by counterordinance extinguishes, by effect of the

prescription, as soon as on the practice of the counterordinance hajam elapsed five years.

Article 246.

Prescription of the fine

Without prejudice to the causes of suspension and interruption of prescription provided for in the general scheme

of the counter-ordinations, the fines prescribe within five years counted from the

definitive character or transit in trial of the sentencing decision.

TITV V

Process and procedure

Article 247.

Applicable regime

In the matter of process and procedure, the counter-ordinations provided for in the present

Code applies to the provisions of specific legislation, without prejudice to the provisions of the article

next.

128

Article 248.

Competence for the process and application of fines

1-The procedure and procedure of the counter-ordinations provided for in this Code

competes with the Institute of Social Security, I. P. (ISS, I. P.), on the mainland and

to the Regional Social Security Directions in the Autonomous Regions, without prejudice to the

provisions of the following number.

2-Where a situation of the provision of activity occurs, by form

apparently autonomous, under conditions characteristic of contract of employment, which

may cause injury to the worker or the State or lack of communication of

admission of the worker in social security, the procedure and the procedure of the against-

orders compete for the ISS, I. P., or the ACT on the mainland and the directions

regional social security or work regional inspections in the Regions

Autonomous.

3-It has competence for the decision of the procedure and the procedure laid down in the

previous figures, as well as for the application of the respective fines, the body

maximum of the entity that has carried out the process or procedure, and may

competence to be delegated to the terms of the CPA.

129

PART V

Supplementary, transitional and final provisions

TITCHAPTER I

Supplementary provisions

CHAPTER I

Provisions applicable to voluntary payment of contributions

SECTION I

Voluntary payment of contributions by the beneficiary for non-existence of

employing entity

Article 249.

Absence of Employer entity

For the purpose of this section, "non-existence of employing entity" is deemed to be "

legally foreseen situations of voluntary payment of contributions by the beneficiary

in the following cases:

a) When, within the framework of the institute of relaxation of the age of access to pension, the

early-pension holder who does not carry out activity compulsorily

covered by the general scheme wants to contribute, in the legal terms, to the effect of

addition;

b) When there is a bonus of the contributory periods for the effect of the rate of

pension formation.

130

Article 250.

Material scope

1-The voluntary payment of contributions provided for in the preceding article confers on

beneficiary of protection in the eventualities of invalidity, old age and death.

2-Where the beneficiary, at the time of the application, is a pension holder by

old age the protection is conferred on the eventualities of old age and death.

Article 251.

Basis of contributory incidence

1-A basis of contributory incidence of the beneficiaries provided for in the paragraph a) of the article

249. it consists of the following terms:

a) In the case of beneficiaries in exercise of activity at the date of the passage to

status of pensioner by old age, corresponds to the last real remuneration or

conventional registered.

b) In the case of the beneficiaries who at the date of the passage to the pensioner's situation by

old age are to receive determinant benefits of the right to

equivalence to the entry of contributions, corresponds to the remuneration of

reference that serves as a basis for the calculation of the said benefits.

2-A basis of contributory incidence of the beneficiaries provided for in the paragraph b) of the article

249. consists of the average remuneration for the last 12 months with registration of

remunerations, duly updated, which precede the month of submission of the

application.

Article 252.

Contributory rate

1-A contributory fee on voluntary payment of contributions to the scope

protective material provided for in Article 250 (1) is 26.9%.

131

2-A contributory fee on voluntary payment of contributions to the scope

protective material provided for in Article 250 (2) is 22.7%.

Article 253.

Contributory obligation

1-In cases of voluntary payment of contributions set out in paragraph b) of the article

249. the contributory rate focuses on the product of the number of months of rebate

by the basis of contributory incidence provided for in Article 251.

2-The payment of the contributions provided for in the preceding paragraph can be made of one only

time or in monthly instalments of equal amount, and may not exceed 36.

SECTION II

Voluntary payment of prescribed contributions

Article 254.

Payment of prescribed contributions

1-Exceptionally, under the conditions laid down in this section, may be authorised

payment of contributions with retroactive effect when the contributory obligation

is found to be prescribed or did not exist by, at the date of the provision of work, the activity

not to be compulsorily covered by the social security system.

2-Of the payment referred to in the preceding paragraph results the recognition of the period of

professional activity to which the contributory obligation concerns.

Article 255.

Retroactive inscription

1-The recognition of periods of professional activity may determine the enrollment

with retroactive effect in those situations where the obligation to be applied is not yet applicable

delivery of commencement of commencement of exercise of the activity.

132

2-The provisions of the preceding paragraph shall only apply to cases in which the activities

exerted were, on the date, covered by social security.

3-A enrollment with retroactive effect provided for in paragraph 1 does not apply to employees

covered by the special schemes of rural workers.

Article 256.

Means of proof

1-The recognition of periods of professional activity is required by the entities

faltose employers or interested employees and is only authorized since

the exercise of professional activity is evidenced by some of the following means

of proof:

a) Duplicates of the declarations for tax purposes, even if tax already

abolished, duly authenticated by the tax offices, or the respective

certificates;

b) Certified copy of the personnel maps, as long as thematically

presented to the competent official services;

c) Sentence certificate resulting from action of the labour venue intended in the deadlines

legally set for the dismissal of dismissal, fair challenge

cause of resolution of the contract of employment or claim of labour credits;

d) Sentence certificate resulting from action of the labour venue intended against the

employing entity and the managing institution of social security for

recognition of the working relationship, respective period and remuneration

auwound.

2-A authorization for payment of already prescribed contributions can only be granted

provided that it is referred to the whole of the period of activity actually

proven.

133

Article 257.

Domestic service workers

Voluntary payment of contributions with retroactive effect by workers of the

domestic service that have not carried out the declaration provided for in Article 255,

in respect of the activity provided in a period prior to the last 12 months that

prior to the month of this payment, it is only considered as long as your exercise is

proven through the means of evidence referred to in points (s) c) and d) of the Article 1 (1)

previous.

Article 258.

Material scope

1-The voluntary payment of contributions provided for in this section confers on

beneficiary of protection in the eventualities of invalidity, old age and death.

2-Where the beneficiary, at the time of the application, is a pension holder by

old age the protection is conferred on the eventualities of old age and death.

Article 259.

Basis of contributory incidence

The contributory incidence base to consider for the purpose of payment of contributions

prescribed corresponds, depending on whether employees find themselves covered by the system

of social security or by another social protection system, respectively:

a) To the average value of the remuneration registered in the previdential system in the latter

12 months prior to that of the application, taking into consideration the

higher pay in each month in the situations of registration of

pay corresponding to the various activities;

134

b) At the monthly value corresponding to three times the value of the IAS of social supports,

save if the person concerned makes proof, through declaration issued by the entity

manager of the social protection system that covers it, of which the value of the

compensation earned in the last 12 months prior to that of the application,

case in which it will be the average of this one considered.

Article 260.

Contributory rate

1-A contributory fee on voluntary payment of contributions to the scope

protective material provided for in Article 258 (1) is 26.9%.

2-A contributory fee on voluntary payment of contributions to the scope

protective material provided for in Article 258 (2) is 22.7%.

CHAPTER II

Provisions applicable to the reimbursement of contributions

Article 261.

Concept of redemption of contributions

It is understood by redemption of contributions to return of the amounts resulting from

contributory obligation regularly constituted in the situations set out in the article

next.

Article 262.

Right to reimbursement

They are entitled to the reimbursement of quotizations the beneficiaries who:

a) If invalidating with permanent total disability for the work without having to

completed the term of guarantee for the allocation of the pension;

135

b) Have completed 70 years of age and do not fulfil the warranty period for

allocation of the pension for old age.

Article 263.

Amount of the refund

The amount of the redemption of contributions corresponds to the technical cost of eventualities

of invalidity, old age and death, in the proportion of the contributions paid by the beneficiary, on

the remunerations that formed the basis of contributory incidence, revalued, in the

legal terms, at the date of submission of the application for refund.

Article 264.

Registration of remuneration

In the situations where the conditions are found to be met that they confirm right to the

reimbursement of the contributions, the corresponding periods of pay registration no

relevam for the future allocation of benefits.

Article 265.

Application and deadline

The beneficiaries who find themselves in the conditions set out in Article 262 may

apply for a refund of contributions within 1 years counted from the day on which

complete the 70 years.

Article 266.

Contributory rate

1-For the purpose of redemption of contributions in relation to the modalities in which the same

if it is envisaged, the rate of 8.5% is applied.

136

2-Where the beneficiary's contributions have been calculated by application of

a lower overall rate than that set for the general social security scheme that difference

must deduct at the rate referred to in the preceding paragraph.

CHAPTER III

Provisions applicable to the restitution of contributions and contributions

Article 267.

Concept of restitution

1-Understand for restitution the return of the amounts relating to contributions and

improperly paid quotizations.

2-For the purposes of this Code only the contributions and the contributions are deemed to be undue

quotizations, the payment of which does not result from the law, specifically, in the context of

framework, incidence base and contributory rate.

Article 268.

Right to restitution

They are entitled to the restitution of contributions and contributions by the employing entities and the

beneficiaries who have proceeded to the undue payment of contributions and quotizations

in the terms provided for in the previous article.

Article 269.

Amount of the refund

1-Unduly paid contributions and quotations are restituted to the entities

employers and beneficiaries, the application for those interested, or directly,

want for compensation with debits.

137

2-The amount of the refund corresponds to the proportional portion of the respective

contributory obligations on the remuneration that formed the basis of incidence

contributor, revalued, in the legal terms, to the date of submission of the application

of restitution and after the deduction of the value of the benefits already granted on the basis of the

paid contributions.

Article 270.

Registration of remuneration

In the situations where the conditions are found to be met that they confirm right to

full restitution of the contributions and the contributions, the corresponding periods of

register of remuneration do not fall for the future allocation of benefits.

Article 271.

Application and deadline

1-A The restitution of contributions and contributions is required from the services and institutions

of competent social security.

2-The deadline to apply for the restitution of contributions and paid quotiations

unduly is of one year counted from the date on which the applicant had knowledge

that the payment was undue, without prejudice to the provisions of the following article.

Article 272.

Prescription

1-The right to the restitution of values regarding contributions and contributions

unduly paid to social security prescribe within five years of the

date of payment.

2-A prescription interrupts with the submission of application for restitution

presented together with the services of social security.

3-The limitation period shall be suspended on the terms provided for in the general law.

138

TITCHAPTER II

Transitional and final provisions

CAPITCHAPTER I

Transitional provisions

Article 273.

Special situations

1-With the entry into force of this Code, they constitute closed group regulated in

legislation of its own and in the terms set out in this Article the situations of the

workers to which they apply:

a) The contributory rate on lecturers in educational establishments

particular and cooperative covered by the Decrees-Leis n. ºs 321/88, 22 of

June, 179/90, of June 5, 327/85, of August 8, and 109/93, of April 7,

contracted by day December 31, 2005 is 7.8% per the respective charge

employing entity;

b) The contributory fee for lecturers not covered by the General Box of

Retirements, under the Dispacho n. 132 /SESS/89, of December 19,

contracted by December 31, 2005, is 29%, being respectively

from 21% and from 8% to employer and employee entities;

c) The contributory rate concerning lecturers of foreign nationality who

have opted for non-enrollment in the General Box of Retirements (CGA), pursuant

of the Normative Dispatch n. 61/97, of October 1, hired until day 31 of

December 2005, is 7.8% to the office of the respective employer;

139

d) The contributory rate on workers covered by the Box Office

Welfare of the Personnel of the Portuguese Company Radio Marconi, admitted to

to the publication of the Decree-Law No. 357/97 of December 16, is 5.7%, being,

respectively, from 4.0% and 1.7% to the employing entity and the

workers;

e) The contributory rate on agricultural workers covered by the Decree-

Law No. 464/99 of November 5 is set out in the said diploma for the year of

2010 and the contributory rate regarding the workers provided for in the Decree-Law

n. 40/2001 of February 9, is set at 8% or 15% depending on the

workers opt for 1 or 2. to 5. Basic incidence of incidence

contributor provided for in this Code for self-employed workers;

f) The contributory scheme concerning the workers and producers covered

by the provisions of the Regional Decree No 18 /84 / A, of May 12;

g) The contributory rate on workers in pre-retirement situation

covered by Decree-Law No. 261/91 of July 25, with career

contributory not less than 37 years is 10% being, respectively, 7% and of

3% for employing entities and for employees;

h) The contributory rate on workers in pre-retirement situation

covered by Decree-Law No. 261/91 of July 25, with career

contributor lower than 37 years is 21.6% being, respectively, 14.6% and

of 7% for the employing entities and for the employees;

i) The contributory rate on notaries covered by the scheme of the

independent workers who opted for maintenance in the scheme of

social protection of public function, in the terms set out in the Decree-Law

n. 26/2004 of February 4, is 2.7%;

140

j) The contributory rate relative to the officers of the notarial who opted for the

maintenance in the social protection regime of the civil service, in the terms

provided for in Decree-Law No. 26/2004 of February 4, is 7.8%, being,

respectively, from 6.8% and 1.0% of the responsibility of the entities

employing and the workers;

l) The 29% contributory rate on marine enrolled workers who

carries out professional activity in local and coastal fishing.

2-To differentiated and undifferentiated agricultural workers that until the entry into force

of this Code shall be covered by the scheme provided for in the Decree-Law n.

401/86, of December 2, and in the Regulatory Decree No. 75/86, 30 of

December, the application of the said scheme shall remain, with the rates set out in the

Decree-Law 199/99, of June 8, in closed group situation.

3-To workers who until the entry into force of this Code are found to be

covered by the scheme provided for in the Regional Legislative Decree no. 12 /93/M, 27

of July, as amended by the Regional Legislative Decree No. 22 /98/M of September 18,

and Portaria No 780/73 of November 9, the application of the said scheme remains

in closed group situation.

Article 274.

Transitional special situations

1-Until the entry into force of the regulations laid down in Article 29 of Law No 4/2009, of

January 29, and mindful of the provisions of Article 31 of the same law, they remain in force in

closed group scheme for the beneficiaries framed until December 31 of

2005:

a) The scheme provided for the lecturers covered by the Decree-Law No. 67/2000,

of April 26 to which the rate of 4.9%, the responsibility of the entity is applied

employing;

141

b) The envisaged regime for the military in volunteerism and contract

covered by the Decree-Law No. 320-A/2000 of December 15, amended

by Decrees-Leis n. ºs 118/2004, of May 21 and 320/2007, of 27 of

September, to which the rate of 3%, the responsibility of the entity is applied

employing

2-Until the realization of the pension guarantee mechanisms of the employees of the

banking sector provided for in the tripartid agreement on social security reform, of

October 10, 2006, remain in force on closed group regime on the terms

provided for in Decree-Law No 54/2009 of March 2:

a) The contributory rate on banking workers covered by the Box Office

Family allowance of the Banking Employees of 14%, being respectively,

from 11% and from 3% to employer and employee entities;

b) The contributory rate on employees of non-profit entities

covered by the Family Employees Family Asset Box Office Box

13.2% being, respectively, 10.2% and 3.0% for the entities

employing and for the workers.

3-When they meet the mechanisms provided for in the preceding paragraph

the contributory rates relating to these workers are set out in the defined terms

in this Code.

Article 275.

Maintenance of framing in the regime of self-employed workers

They can maintain the framework in the regime of regulated independent workers in the

present Code:

a) The lawyers and solicitors who find themselves, at the date of the entry into force of the

present Code, facultatively framed in that regime;

142

b) The managers of societies constituted exclusively by former traders

in individual name or by these and by their respective spouses, relatives or related

in the straight line or up to the 2. degree of the collateral line, which at the date of entry into force

of this Code, were covered by the Dispacho No 9/82 of 25 of

March.

Article 276.

Maintenance of the bases of contributory incidence

1-The self-employed workers to whom it is being considered, up to the date of

entry into force of this Code, as a basis of incidence contributory the value of the

twelfth of its illiquid yield, with a minimum limit of 50% of the value of the IAS,

pursuant to the provisions of Article 34 of the Decree-Law No. 328/93 of September 25,

changed by Decree-Law No. 119/2005 of July 22 maintains the right to

determination of the basis of contributory incidence on the same terms, without prejudice to the

provisions of the following number.

2-A The application of the provisions of the preceding paragraph:

a) The application of the person concerned;

b) From the year in which the relevant income of the employee is equal or

greater than 12 times the value of the IAS;

c) With the suspension of activity;

d) With the cessation of activity.

143

3-Independent employees who, at the date of the entry into force of this Code,

are contributing over amount greater than that resulting from the application of the willing

in Article 163, they retain the right to consideration of the same basis of incidence

contributor until they achieve throughput that determines rank in step

superior, without prejudice to the right of option, at all time, by the ranking

corresponding to its yield.

Article 277.

Progressive adjustment of the contributory incidence base

The integration on the basis of contributory incidence of the benefits referred to in points n ), p) ,

q ), r ), s) , t) , v ), x ), z) , aa) and in the final part of the point m) of Article 46, in the terms of the provision thereof,

it is done on the following terms:

a) 33% of the value in the year 2010;

b) 66% of the value in the year 2011;

c) 100% of the value as of the year 2012.

Article 278.

Progressive adjustment of the base of contributory incidence of the employees of the

home service

1-A basis of contributory incidence of domestic service workers forecast in the

n Article 120 (1) is set at 85% of the value of the IAS for the year 2010 and in the value

of an IAS as of 2011.

2-A The convergence referred to in the preceding paragraph produces effects on the January 1 of the year

in cause.

144

Article 279.

Progressive adjustment of the base of contributory incidence of employees

independent

1-A The basis of contributory incidence of self-employed workers is adjusted in the

following terms:

a) In the year of entry into force of this Code, the basis of incidence

contributor to employees whose relevant incomes determine, in the

terms set out in Article 156 and following, a step higher than the one

worker find themselves to contribute, can only be adjusted to the step

immediately following;

b) In the following years, and as long as the worker earned relevant income

that determine a base of higher contributory incidence, in at least

two scales, to the step by which to find yourself to contribute, can only be

adjusted for the step immediately below.

2-The transitional rules provided for in the preceding paragraph shall cease, starting from the year in which

relevant employee income determines a base of contributory incidence

not more than one step by reference to the step by which you find yourself contributing

or by option of the employee by the ranking corresponding to his / her income

relevant.

145

Article 280.

Anticipation of the application of the 1-level basic incidence of contributory incidence of the

independent workers

To self-employed persons who at the date of the entry into force of this Code if

find to contribute by the ranking corresponding to 1.5 times the IAS, whose income

relevant ascertained on the basis of earnings regarding the year 2008 determine your

placement in the 1. Level of conventional remuneration provided for in Article 163 (3), is

fixed officiously this step as a basis of contributory incidence from

February 2010 to the date provided for in Article 163 (4)

Article 281.

Progressive adjustment of contributory rates

1-The contributory rates provided for in Articles 75, 112, 127, paragraph 4 of 168 and 184 of the

Code are adjusted progressively in the following way:

a) The contributory rate on professional sports practitioners is fixed

for the year of,

i) 2010 in 29.5%, cabling respectively 18.5% and 11.0% to the entity

employing and worker;

ii) 2011 in 30.5%, cabling respectively 19.5% and 11.0% to the entity

employing and worker;

iii) 2012 in 31.5% cabling respectively 20.5% and 11.0% to the entity

employing and the worker;

iv) 2013 in 32.5% cabling respectively 21.5% and 11.0% to the entity

employing and the worker;

v) 2014 in 33.3% cabling respectively 22.3% and 11.0% to the entity

employer and the worker.

146

b) The contributory rate concerning the employees of the private institutions of

social solidarity is set for the year of,

i) 2010 in 31.0% cabling respectively 20.0% and 11.0% to the entity

employing and the worker;

ii) 2011 in 31.4% cabling respectively 20.4% and 11.0% to the entity

employing and the worker;

iii) 2012 in 31.8% cabling respectively 20.8% and 11.0% to the entity

employing and the worker;

iv) 2013 in 32.2% cabling respectively 21.2% and 11.0% to the entity

employing and the worker;

v) 2014 in 32.6% cabling respectively 21.6% and 11.0% to the entity

employing and the worker;

vi) 2015 in 33.0% cabling respectively 22.0% and 11.0% to the entity

employing and the worker;

vii) 2016 in 33.3% cabling respectively 22.3% and 11.0% to the entity

employer and the worker.

c) The contributory rate on employees of the other non-profit entities

lucrative is fixed for the year of,

i) 2010 in 32.0% cabling respectively 21.0% and 11.0% to the entity

employing and the worker;

ii) 2011 in 32.4% cabling respectively 21.4% and 11.0% to the entity

employing and the worker;

iii) 2012 in 32.8% cabling respectively 21.8% and 11.0% to the entity

employing and the worker;

147

iv) 2013 in 33.3% cabling respectively 22.3% and 11.0% to the entity

employer and the worker.

d) The contributory rate concerning the members of the churches, associations and confessions

religious as provided for in Article 122 (1) shall be set for the year of,

i) 2010 in 14.0% cabling respectively 9.0% and 5.0% to the entity

employing and the worker;

ii) 2011 in 16.0% cabling respectively 10.00% and 6.0% to the entity

employing and the worker;

iii) 2012 in 18.0% cabling respectively 11.0% and 7.0% to the entity

employing and the worker;

iv) 2013 in 19.6% cabling respectively 12.0% and 7.6% to the entity

employing and the worker;

v) 2014 in 20.6% cabling respectively 13.0% and 7.6% to the entity

employing and the worker;

vi) 2015 in 21.6% cabling respectively 14.0% and 7.6% to the entity

employing and the worker;

vii) 2016 in 22.6% cabling respectively 15.0% and 7.6% to the entity

employing and the worker;

viii) 2017 in 23.8% cabling respectively 16.2% and 7.6% to the entity

employer and the worker.

e) The contributory rate concerning the members of the churches, associations and confessions

religious as provided for in Article 122 (2) shall be set for the year of,

i) 2010 in 15.3% cabling respectively 9.7% and 5.6% to the entity

employing and the worker;

148

ii) 2011 in 17.3% cabling respectively 10.7% and 6.6% to the entity

employing and the worker;

iii) 2012 in 19.3% cabling respectively 11.7% and 7.7% to the entity

employing and the worker;

iv) 2013 in 21.3% cabling respectively 12.7% and 8.6% to the entity

employing and the worker;

v) 2014 in 23.3% cabling respectively 14.7% and 8.6% to the entity

employing and the worker;

vi) 2015 in 25.3% cabling respectively 16.7% and 8.6% to the entity

employing and the worker;

vii) 2016 in 27.3% cabling respectively 18.7% and 8.6% to the entity

employing and the worker;

viii) 2017 in 28.3% cabling respectively 19.7% and 8.6% to the entity

employer and the worker.

f) The contributory fee to the charge of the contracting entities that acquire provision

of services provided for in Article 168 (4) shall be set for the year of,

i) 2010 in 2.5%;

ii) 2011 in 5%.

g) The contributory rate on the beneficiaries of the voluntary social insurance provided

in Article 184 (1) is set for the year of,

i) 2010 in 17.5%;

ii) 2011 in 19.0%;

iii) 2012 in 20.5%;

iv) 2013 in 22.0%;

149

v) 2014 in 23.5%;

vi) 2015 in 25.0%;

vii) 2016 in 26.9%.

h) The contributory rate on the beneficiaries of the voluntary social insurance provided

in Article 184 (2) is set for the year of,

i) 2010 in 24.5%;

ii) 2011 in 26.0%;

iii) 2012 in 27.5%;

iv) 2013 in 29.0%;

v) 2014 in 29.6%.

i) Without prejudice to the provisions of the following point, the contributory rate on the

beneficiaries of voluntary social insurance provided for in Article 184 (3) is

fixed for the year of,

i) 2010 in 17.5%;

ii) 2011 in 19.0%;

iii) 2012 in 20.5%;

iv) 2013 in 22.0%;

v) 2014 in 23.5%;

vi) 2015 in 25.0%;

vii) 2016 in 26.5%;

viii) 2017 in 27.4%.

j) The contributory rate on the beneficiaries of the voluntary social insurance provided

in Article 184 (3) that are voluntary firefighters is set for the year of,

150

i) 2010 in 21.5%;

ii) 2011 in 23.0%;

iii) 2012 in 24.5%;

iv) 2013 in 26.0%;

v) 2014 in 27.4.

2-A The convergence of the contributory rates in the terms set out in the preceding paragraph

produces effects on the January 1 of the year concerned.

CAPITCHAPTER II

Final provisions

Article 282.

Competent institutions

1-A The enrolment and the framing of the employees on account of outrain competes in the

services of the ISSl, I. P., or the social security services of the Autonomous Regions in

whose territorial scope is located at the head office or establishment of the employing entity,

without prejudice to the established as to the personal scope of social welfare boxes.

2-A enrollment and the framework of the self-employed and the beneficiaries

of voluntary social insurance competes with the services of the ISS, I. P., or the services of the

social security of the Autonomous Regions in whose territorial scope

residence of the employee, without prejudice to the established as to the personal scope of

social welfare boxes.

151

Article 283.

Specific effects on the record of remuneration

1-The contributions of the contracting entities on services provided by

self-employed workers who benefit from exemption from contributing by virtue of if

find covered by the general scheme of employees on an account of others,

relevam for the purpose of record of remuneration of the employee under the terms of the

following numbers.

2-A remuneration to be registered in the working career corresponds to 1/5 of the annual value

which served as a basis of contributory incidence to the calculation of the contributions paid by the

contracting entities referring to that worker.

3-A remuneration ascertained in the terms of the preceding paragraph shall be released only for the purpose of

determination of the reference remuneration in the calculation of disability pensions,

old age and survival.

Article 284.

Beneficiaries of internship programmes

Social protection and the corresponding contributory scheme concerning the beneficiaries of

internship programmes are set in a diploma of their own.

152

ANNEX I

Year Age

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

2022

2023

2024

2025

2026

2027

2028

56

56.5

57

57.5

58

58.5

59

59.5

60

60.5

61

61.5

62

62.5

63

63.5

64

64.5

65