Decree-Law No. 8-B/2021 of 22 January was published, and it clarified the scope of access to support established in Decree-Law No. 46-A/2020 of 30 July.
Therefore, within the scope of support measures for the maintenance of employment contracts, it is clarified that from February 2021, the employer who has accessed the extraordinary incentive for the normalization of business activity can also access the extraordinary support for the gradual resumption of activity or the simplified support for micro companies.
In the context of support for a gradual resumption of activity, the government has reaffirmed it´s commitment to the fact that there will be no cost to employers in terms of increased wage compensation, which includes social security contributions.
So, it is made clear that the additional amounts to wage compensation, to be paid by social security and applicable both to the lay-off scheme and to extraordinary support for the gradual resumption of activity, do not represent an additional burden for employers and therefore it´s not subject to the payment of social security contributions.
Decree-Law 8-B/2021 of 22 January entered into force on 22 January 2021.
