Portaria n.º 354/79, de 19 de Julho de 1979
Portaria n.º 354/79 de 19 de Julho Considerando que a Portaria n.º 115/77, de 9 de Março, ao considerar obrigatória a inscrição no respectivo regime de previdência pelo exercício de actividade profissional independente, embora cumulativa com actividade profissional por conta de outrem, não excepcionou o exercício de actividade independente subsidiária, de carácter eventual e de baixo nível de ocupação, cumulativa com actividade principal agrícola subordinada; Considerando que no sector agrícola a actividade principal exercida como trabalhador independente pode ser equiparada a trabalho por conta de outrem, para efeitos de inscrição no regime dos fundos de previdência das Casas do Povo, o que configura analogia com a primeira situação referida; Considerando ainda que importa delimitar o âmbito da aludida portaria, com vista a fazer prevalecer a obrigatoriedade de inscrição como trabalhador por conta de outrem ou situação equivalente, por forma a satisfazer solicitações de estratos populacionais economicamentedébeis; Nestes termos: Manda o Governo da República Portuguesa, pelo Secretário de Estado da Segurança Social: 1 - Os trabalhadores que exerçam actividade principal agrícola por conta de outrem e por virtude dela sejam abrangidos no regime dos fundos de previdência das Casas do Povo ficam dispensados do pagamento de contribuição para o regime de previdência estabelecido na Portaria n.º 115/77, de 9 de Março, por alguma actividade independente e subsidiária, de carácter eventual, baixo nível de ocupação e legalmente isenta de imposto profissional, contribuição industrial e imposto sobre a indústria agrícola.
2 - Para os efeitos do número anterior, a actividade agrícola exercida por contribuinte equiparado a sócio efectivo...
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