In 2010, the employers who sign work contracts with unemployed people that are in evidence of the employment agencies for at least 3 months prior to the establishment of employment relation and which they keep in business for a period of at least 12 months, benefit for a period of 6 months since the appointment date, from exemption from social security contributions for these people. Attention, the jobs that can benefit from these facilities must be newly created.
Exemption from social security contributions is not given to the employers who have had working relationships in the last 6 months with unemployed persons and employers who settled work reports on vacant positions, resulted after the termination of employment relationships in the last 6 months.
Exemption from social security contributions paid by employers is granted beginning with the month following the month of establishing working relationships. When the establishment of working relationships is achieved since the first day of the month, exemption from social security contributions shall be granted beginning with this date.
The notion of social insurance contributions is understood as the social insurance contribution, unemployment insurance contribution, insurance contribution for work accidents and occupational diseases, the contribution to the guarantee fund for the debt payment, contribution to social health insurance, including the contribution for medical leaves and social health insurance allowance that are owed ,by law, by the employers.
In the event that the working relationships of persons who are given this facility ceases before the period of 12 months, either by agreement of the parties, or as a result of the employee dismissal, employers are obliged to pay amounts that have been exempted for each person that was appointed on the provisions of this emergency ordinance.
Also, employers who have received exemption from social security contributions and that, in the period from the date of the coming into effect of this emergency ordinance and the 12 months expiry date making other redundancies, for other reasons than the employee, are required to pay the social insurance contributions from which they have been exempted.
The period of exemption is the contribution period without the employer’s payment.
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