Lei n.º 72/98, de 03 de Novembro de 1998
Lei n.º 72/98 de 3 de Novembro Incentivo fiscal à criação de emprego para jovens A Assembleia da República decreta, nos termos dos artigos 161.º, alínea c), 165.º, n.º 1, alínea i), 166.º, n.º 3, e 112.º, n.º 5, da Constituição, para valer como lei geral da República, o seguinte: Artigo 1.º É aditado um novo artigo 48.º-A ao Decreto-Lei n.º 215/89, de 1 de Julho (Estatuto dos Benefícios Fiscais), com a seguinte redacção: 'Artigo 48.º-A Criação de empregos para jovens 1 - Para efeitos do imposto sobre o rendimento das pessoas colectivas (IRC), os encargos correspondentes à criação líquida de postos de trabalho para trabalhadores admitidos por contrato sem termo com idade não superior a 30 anos são levados a custo em valor correspondente a 150%.
2 - Para efeitos do disposto no número anterior, o montante máximo dos encargos mensais, por posto de trabalho, é de 14 vezes o ordenado mínimo nacional.
3 - A...
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