Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure PT-2020-13/345 – measures in Portugal
|Country||Portugal , applies nationwide|
|Time period||Temporary, 27 March 2020 – 26 April 2020|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Direct subsidies (full or partial)
|Author||Heloisa Perista and Maria da Paz Campos Lima (CESIS)|
|Measure added||07 April 2020 (updated 05 May 2020)|
This exceptional and temporary measure, set by Decree-Law 10-G/2020 of 26 March, refers to the temporary exemption of payment of Social Security contributions due by employers, in companies in crisis situation. This temporary measure was already provided for in the Ordinance 71-A/2020 of 15 March, to respond to the COVID-19 pandemic.
The right to this exemption is also applicable to independent workers who are employers benefiting from the exceptional and temporary measures to protect jobs in the context of the COVID-19 pandemic, as well as to the respective spouses.
Article 11 of Decree-law 10-G/2020 sets that companies in situation of crisis as a result of: i) a complete halt in the activity or ii) an abrupt and sharp decrease of activity of at least 40% of invoicing have access to the temporary exemption of payment of Social Security contributions due by employers. This exemption is conferred for one month, being exceptionally extendable up to three months. The exemption covers the Social Security contributions of the workers and the members of the statutory bodies. The right to this exemption is also applicable to independent workers who are employers benefiting from the exceptional and temporary measures to protect jobs in the context of the COVID-19 pandemic, as well as to the respective spouses. The exemption of payment of contributions in relation to the independent workers determines the pay statement by equivalence and does not remove the obligation of delivery of the quarterly declaration. The employers deliver the autonomous pay statements relating to the workers covered and make the payment of the respective levies.
||Does not apply to businesses||Does not apply to citizens|
Company / Companies
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Consultation through tripartite or bipartite social dialogue bodies||Consultation through tripartite or bipartite social dialogue bodies|
Social partners' role in the implementation, monitoring and assessment phase:
Social partners were consulted at the tripartite social dialogue - Standing Committee for Social Concertation (Comissão Permanente de Concertação Social – CPCS).
Eurofound (2020), Temporary exemption of payment of social security contributions due by employers - Exceptional and temporary measure to protect jobs in the context of the COVID-19 pandemic , measure PT-2020-13/345 (measures in Portugal), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/PT-2020-13_345.html
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