Decree-Law 46-A/2020, of 31 July, published in the Official Gazette, establishes the extraordinary support to the gradual recovery of the activity of companies in business crisis situation, with temporary reduction of the standard working hours. It also foresees the exemption and partial relief of Social Security contributions due by the employer due on compensation supported by the Social Security Authorities, as follows.
The referred exemption and partial relief are granted to employers in a business crisis situation that access the extraordinary support now published (the remaining requirements laid down in the diploma should be met). The measure benefits the following entities:
(i) August and September 2020: full exemption;
(ii) October, November and December 2020: partial relief of 50%.
(i) August and September 2020: partial relief of 50%;
(ii) October, November and December 2020: no exemption or partial relief available.
The diploma is effective from 1 August 2020 until 31 December 2020.
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