On January 25th of this year, the Law to Promote Employment Opportunities for People Over 45 Years of Age became effective, which establishes benefits for taxpayers who hire people over that age.
- They will be able to reduce 5% or 10% of their income tax, depending on whether they hire 10% or 20% of people over 45 years.
- The FODESAF contribution will be reduced by 1% or 2%, only for workers who are over 45 years of age.
The conditions that must be met in order to obtain the benefits indicated above are:
- New hires, made after January 25, 2022.
- People over 45 years of age at the time they are hired.
- That the percentages on the payroll are met (a minimum of 10% of new hires are over 45 years old).
- That these new hires have at least one continuous year of work; in other words, the benefit cannot be applied in 2022.
It is established that this Law will be effective for 4 years as of its publication.