Net Job Creation

Net Job Creation is a tax benefit which supports costs for workers between the ages of 16 and 35, who have been admitted under an open-ended/indefinite employment contract.


  • Costs for young people (aged 35 years or less) and long-term unemployed, who are admitted under an open-ended/indefinite employment contract, are considered at cost in an amount corresponding to 150%;
  • Maximum amount of annual increase, per job: 14 times the minimum monthly remuneration;
  • This increase is applicable for a period of 5 years from the beginning of the term of employment (only eligible for contracts started until 06/30/2018).

It cannot be combined with other tax benefits of the same nature or with other incentives for employment support provided for in other diplomas.

Eligibility Conditions:

  • Young people – under the age of 35, inclusive, measured on the date of conclusion of the contract, with the exception of young people under the age of 23 who have not completed the 12th year;
  • Unemployed – long-term.

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