Important information about the benefit

  • • Ascertain the net job creation (eligible jobs created)
  • • Sort the eligible entries by total charges in a descending order
  • • Identify the entries corresponding to the net job creation
  • • Determine the benefit for each of these entries: the maximum between 50% of the charges and 14 * RMMG (Minimum Monthly Guaranteed Wage).
  • • Add up the total of the eligible amount calculated individually


If the balance between eligible entries and exits is positive, there is a net creation of jobs. Eligible starters are young people up to the age of 35 and the long-term unemployed.
On the other hand, eligible departures are considered when, at the effective date, the employee met the requirements to be considered an eligible entry.

Eligible expenses

  • The costs for young people (35 years old or less) and long term unemployed, admitted under a permanent labour contract, are increased by 150%.
  • The maximum annual surcharge per job is 14 times the minimum monthly guaranteed remuneration.
  • This surcharge is applicable for a period of 5 years from the beginning of the work contract.
  • It cannot be accumulated with other tax benefits of the same nature or with other incentives to support employment provided for in other legislation.
  • This regime can only be granted once in relation to the same worker admitted in that employer entity or in another entity with which it has a special relationship.

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