Decreto-Lei n.º 301/87, de 04 de Agosto de 1987
Decreto-Lei n.º 301/87 de 4 de Agosto A redução do desemprego, sendo um objectivo global na economia portuguesa, tem especial relevância em determinadas regiões do País que apresentam maiores desajustamentos entre a procura e a oferta de emprego.
O Governo vem tomando algumas medidas quer para atenuar as consequências sociais do desemprego a nível regional, quer para estimular a criação local de postos de trabalho, quer ainda para reduzir a procura local de emprego.
Quanto a este último aspecto, foi recentemente publicado o Decreto-Lei n.º 225/87, de 5 de Junho, o qual estabelece incentivos à mobilidade geográfica de trabalhadores que se desloquem de zonas de elevado desemprego para certas zonas de baixo desemprego ou pleno emprego.
O presente diploma institui um incentivo fiscal à criação, em 1987 e 1988, de novos postos de trabalho com carácter permanente, considerando-se, para o efeito, como custo do exercício o dobro da verba despendida com os salários.
O benefício é exclusivamente aplicável aos concelhos com especial incidência de desemprego e não pode ultrapassar mensalmente seis vezes o salário mínimo nacional por posto de trabalho criado (dobro de três vezes o salário mínimo).
Esta e as outras medidas inserem-se no quadro do PCEDED - Programa de Correcção Estrutural do Défice Externo e do Desemprego, aprovado pela Resolução do Conselho de Ministros n.º 22/87, de 31 de Março.
Nestes termos: No uso da autorização legislativa concedida pelo n.º 5 do artigo 30.º da Lei n.º 49/86, de 31 de Dezembro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º - 1 - É considerado custo do exercício, nos termos e para o efeito do disposto no artigo 26.º do Código da Contribuição Industrial (CCI), o dobro da verba despendida com salários de novos postos de trabalho, nas seguintes condições: a) Serem os postos de trabalho criados com carácter...
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