This proposal to reduce the TSU by 1.25%, if approved, will only apply to employment contracts concluded before 1 January 2017 and will not apply to the public service.
- To benefit from the right to a reduction in the Single Social Tax, three cumulative conditions will have to be met, the first of which will be non-application to new minimum wage employment contracts;
- The second condition is that the worker must have received, between October and December 2016, an average monthly basic salary of 530 euros and 557 euros (values of the minimum wage of 2016 and 2017 respectively), without having received any other type of remuneration, the only exception to this condition being the cases of workers who have an average monthly salary of up to 700 euros resulting from overtime and/or night work;
- Finally, it is elementary that the employer has its contribution status regularised.
