Simplified Support for Micro Companies to Maintain Jobs – 2021
(Article 14-A of Decree-Law No. 6-C/2021)
Who can apply?
The employer with a breakdown of 25% or more in invoicing:
- A micro-company, under the terms of the Labor Code (it employs up to 9 workers);
- That has benefited from the simplified lay-off regime;
- Or that benefits from the support for the progressive resumption of the activity.
How is the breakdown of invoicing measured?
The break in invoicing is measured by comparing the invoicing in the full calendar month immediately preceding the calendar month to which the initial request for support or extension refers and:
• the homologous month of the previous year;
• the same month in the year 2019;
• the monthly average of the six months preceding that month.
For those who have started the activity less than 24 months ago, the break in invoicing is measured against the average monthly invoicing recorded in the E-fatura between the start of activity and the penultimate complete month prior to the calendar month to which the initial request for support or extension refers.
What does this support consist of?
- You are entitled to financial support to maintain the jobs;
- In the amount of 2 SMN (1,330.00€) for each worker covered by those supports;
- Which will be paid by the IEFP in a phased manner, over six months, in one installment for each quarter;
- Upon request.
Obligations of the employer to benefit from this financial support
- Comply with the legal rules regarding the employment contract;
- To have their tax status regularized before the AT and the Social Security;
- During the period of the support and in the following 60 days:
- –Not terminating employment contracts due to collective dismissal, termination of employment or unsuitability.
- Maintain the existing employment level in the month of application;
- To verify the level of employment, the following cases are not relevant:
- Expiry of contracts (Article 343 of the Labor Code);
- Denunciation by the worker;
- Dismissal with just cause promoted by the employer.
Aggregation of support
This support cannot be cumulated with the support for the progressive resumption of activity.
The employer may not accumulate this support with the simplified lay-off, or with the reduction or suspension measures provided for in articles 298 and following of the Labor Code.
This support will be regulated by an MTSS Administrative Rule, not yet published.
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