Background information

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.

Content of measure

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.

Use of measure

Not available

Target groups

Workers	Businesses	Citizens
Self-employed	Does not apply to businesses	Does not apply to citizens

Actors and funding

Actors	Funding
National government Trade unions Employers' organisations Company / Companies Social insurance	European Funds National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Consulted	Consulted
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:

• Unknown
• Main level of involvement: Peak or cross-sectoral level

Involvement

N/A

Views and reactions

Social partners were consulted at the tripartite social dialogue - Standing Committee for Social Concertation (Comissão Permanente de Concertação Social – CPCS).

Sources

• 15 March 2020: Portaria nº. 71-A/2020, Diário da República n.º 52-A/2020, 1º Suplemento, Série I de 2020-03-15 (dre.pt)
• 20 March 2020: Decreto-Lei n.º 10-G/2020, Diário da República n.º 61/2020 Suplemento, Série I de 2020-03- (dre.pt)