Decreto Regulamentar n.º 31/90, de 21 de Setembro de 1990
Decreto Regulamentar n.º 31/90 de 21 de Setembro O Decreto-Lei n.º 336/89, de 4 de Outubro, ao definir em novos moldes o regime jurídico das sociedades de agricultura de grupo, impõe a necessidade de se proceder a alguns ajustamentos, decorrentes do preceituado no artigo 9.º do referido diploma, com a legislação aplicável em matéria de segurança social.
De facto, até à publicação daquele diploma, os sócios das referidas sociedades que nelas exercessem actividade - como, aliás, os de todas as sociedades - eram abrangidos, respectivamente, pelo regime dos trabalhadores independentes ou pelo regime geral dos trabalhadores por conta de outrem, consoante exercessem ou não funções de gerência na sociedade.
Diferente é a posição do Decreto-Lei n.º 336/89, segundo o qual os sócios das sociedades de agricultura de grupo que possuam a qualidade de agricultores a título principal são sempre abrangidos pelo regime de segurança social dos trabalhadores autónomos que exercem actividades agrícolas.
Impõe-se, assim, a clarificação do regime contributivo a aplicar nestas situações.
Atento o n.º 1 do artigo 40.º do Decreto Regulamentar n.º 75/86, de 30 de Dezembro, que regula o enquadramento dos produtores agrícolas na Segurança Social, e porque não se pode determinar o rendimento líquido mensal da exploração agrícola respeitante a cada um dos sócios das sociedades de agricultura de grupo, devem as contribuições ser calculadas nos termos do referido preceito.
Assim: Ao abrigo do disposto no artigo 12.º do Decreto-Lei n.º 401/86, de 2 de Dezembro, e nos termos da alínea c) do artigo 202.º da Constituição, o Governo decreta o seguinte: Artigo 1.º Enquadramento dos sócios das sociedades de agricultura de grupo Os sócios das sociedades de agricultura de grupo que possuam a qualidade de agricultores a título principal e nelas exerçam actividade consideram-se...
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