As of 14th August, 2023, amendments have been made to the law concerning social contribution tax, stipulating that individuals who are citizens of third countries shall no longer be considered as entering the labor market as employees.

Based on the certificates issued by the National Tax and Customs Administration (NAV) until now, this benefit can be claimed until 14th August, 2023, and can still be applied for the entire month of August.

The tax authority will not issue amended certificates; however, starting from September, employers cannot apply the benefit alongside the previously issued certificates