Rules that beneficiary companies must comply with for the Creation and Retention of New Formal Jobs incentive

Decree 0533 of 2024 establishes the rules to which beneficiary companies must adhere:

1. The basis for determining the new jobs of additional hired workers is the number of employees for whom the employer reported and contributed in the Integrated Contribution Settlement Form (PILA) in May 2023, compared to the number of workers reported in PILA in the application month. Additionally, they will verify that the new workers have been employed for at least six (6) months prior to the application to receive the benefit. Workers hired to replace a previously contracted employee will not be considered as new workers.

2. The benefit will be granted exclusively to those workers who have contributed for at least six (6) months immediately prior to the application month, including the latter.

3. Only dependent workers for whom the employer has contributed for the full month to the General Social Security System through the Integrated Contribution Settlement Form (PILA), with a contribution base income of at least one (1) current legal monthly minimum wage (SMLV), and who have been registered as employees of the applicant in the Unified Affiliation Registry (RUAF), making contributions to all social security subsystems, will be considered.

4. It will be verified that no temporary suspension of the employment contract or unpaid leave (SLN) has been applied in the Integrated Contribution Settlement Form (PILA) for workers reported in June 2023.

5. The employer will not receive the incentive for workers who have had a temporary suspension of the employment contract or unpaid leave (SLN) applied in any of the six (6) months of employment.

6. The contributor cannot be included as one of the employees for whom the incentive is requested.

7. For the calculation of the incentive, each worker will only be counted once, meaning that if a worker is employed by multiple employers, the incentive will be granted to the first one to apply. This review will be carried out by UGPP.

8. Employees with a change of employer from May 2023 onwards will not be considered for the incentive calculation, as no new employment is being generated.

9. In the case of new companies, dependent workers will be considered for the incentive as long as the beneficiary employer has contributed for the full month to the General Social Security System in the Integrated Contribution Settlement Form (PILA) for the respective application period, with a contribution base income of at least one (1) current legal monthly minimum wage (SMLV), and is registered in all applicable subsystems.

10. The employer must have made timely social security payments for all employees on the payroll at the time of applying for the incentive.