Decreto Legislativo Regional n.º 3/2000/A, de 12 de Janeiro de 2000
Decreto Legislativo Regional n.º 3/2000/A Remuneração complementar A aprovação do Decreto Legislativo Regional n.º 2/99/A, de 20 de Janeiro, que adapta à Região o sistema fiscal nacional, constituiu um primeiro e indispensável passo no sentido de, por via de um desagravamento fiscal, assegurar a melhoria das condições de vida dos residentes nos Açores e, ao mesmo tempo, promover maior competitividade e a criação de emprego das empresas, fazendo baixar os custos de insularidade.
As medidas contidas naquele diploma não abrangem uma importante faixa de residentes, cujos rendimentos se fixam aquém dos montantes legalmente estabelecidos como valor de incidência do IRS, gerando-se, assim, uma desvantagem que importa corrigir.
Assim, a Assembleia Legislativa Regional dos Açores decreta, nos termos da alínea a) do n.º 1 do artigo 227.º da Constituição da República e da alínea c) do n.º 1 do artigo 31.º do Estatuto Político-Administrativo da Região, o seguinte: Artigo 1.º Remuneração complementar 1 - É criada uma remuneração complementar, abonável em 14 mensalidades e actualizável anualmente em percentagem idêntica à estipulada para o índice 100 da escala das carreiras de regime geral.
2 - À remuneração complementar é aplicável o regime da remuneração base quanto a férias, faltas e processo de pagamento.
Artigo 2.º Beneficiários Beneficiam da remuneração complementar os funcionários, os agentes e os contratados a prazo da administração pública regional e local da Região Autónoma dos Açores, cuja retribuição seja igual ou inferior à do índice 380.
Artigo 3.º Montante 1 - O montante mensal da remuneração complementar e de 8500$00.
2 - O montante efectivo a abonar é determinado de acordo com as seguintes regras: a) A totalidade para aqueles cuja remuneração seja igual ou inferior ao índice 135; b) 90% para aqueles cuja remuneração esteja compreendida entre os índices 140 e 180; c) 85% para aqueles cuja remuneração esteja compreendida entre os índices 185 e 205; d) 80% para aqueles cuja remuneração esteja compreendida entre os índices 210 e 225; e) 70%...
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