The suggestions to the Secretary of State for Social Security were related to the following matters: the date on which the self-employed workers’ contributions exemption
takes effect; the calculation of self-employed workers’ contributory base; the summoning
and notification of self-employed workers by electronic means; and the qualification of
the partners of professional partnerships that are taxed according to the tax transparency
regime.
As to the remarks made to the Social Security Institute, they focused the correction of
administrative procedures related to the self-employed workers’ contributions exemption,
the calculation of the relevant income, the debt resulting from the increase in the contributory level, the contributory base of the self-employed workers who restarted their own
account activity and also the qualification of the partners of professional partnerships
that are taxed according to the tax transparency regime.
•
Case Q-8480/14
Entity addressed: Secretaries of State for Social Security
Date: 2016.05.18
Subject: Maintenance of the right to register in the Civil Servants Social Security
System (Caixa Geral de Aposentações, I.P., - CGA)
Over the past few years, the Ombudsman has received complaints from several contract teachers about the CGA’s refusal to maintain their membership in the convergent
social protection scheme although they have exercised their duties continuously through
the succession of annual contracts. In the present case, the CGA considers that, in the
event that new contracts are concluded, new public functions also begins and, pursuant
to article 2, paragraph 1, of Decree-Law n 60/2005 of 29 December, teachers must be
enrolled in the general social security scheme.
However, after the intervention of the Ombudsman, the CGA has considered more
recently that, from 1 August 2014 - the date of the entry into force of the General Labor
Law in Public Functions (LGTFP - Law No. 35/2014 of June 20) - the provisions of the
said paragraph 2 of article 2 of Law No. 60/2005, of December 29, no longer apply to
situations covered by said Law, limiting its application only to those who enter the Public
Administration for the first time.
The CGA’s new position is just only partly in line with the Ombudsman’s point of view,
who considers that even before 1 August 2014, already existed the right of registration of
the said teachers, in accordance with the law in force, provided that occurred the continuity of exercise of the public functions. On the other hand, regarding situations verified
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