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Companies entitled to an IRC increase of 50% of the costs with salary revaluation

The Government proposes this Thursday to the social agents a 50% increase in the costs of salary revaluation in the IRC for companies that increase salaries in line with or above the values ​​provided for in the income and competitiveness agreement.

The measure is part of the Government’s new proposal for the medium-term agreement to improve income, wages and competitiveness, to which Lusa had access, and which will be discussed this Thursday at the Social Dialogue, with a view to integrating some existing measures. the State Budget proposal for 2023 (OE2023) that will be delivered to Parliament on Monday.

In the document, the Government proposes a “50% increase in costs with salary revaluation (remuneration and social contributions), in the form of Corporate Tax (IRC)” for companies that meet certain criteria, including the increase in salaries in consistent with the agreement.

According to the document that will be this Thursday at the end of the day presented at the Social Dialogue, the Government proposes an annual salary increase of 5.1% in 2023, 4.8% in 2024, 4.7% in 2025 and 4.6 % in 2026.

According to the proposal, companies that “annually value salaries in line with or above the values ​​contained in the agreement and within the framework of the Collective Bargaining Regulation Instrument” and that have dynamic collective bargaining benefit from the measure.

For this purpose, “the granting or renewal of an instrument of collective labor regulation for less than three years” should be considered, says the document.

To access the measure, companies must ensure a reduction in the salary range, “considering for this purpose the relationship between the participation of the base remuneration of the 10% of the best-paid workers in relation to the total and the participation of the base remuneration of the 10% of the lowest paid workers in relation to the total”, defines the Government proposal.

The proposal also includes a selective reduction of Corporation Tax for companies that invest in Research and Development (R&D), as was foreseen in the previous proposal.

Source: Observadora

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