Decree-Law no. 23-A/2021, of 24 March, extends the scope of the extraordinary support to the reduction of the economic activity of a worker, the "simplified lay-off" and the extraordinary support to progressive recovery.
The extraordinary support for the reduction of economic activity is reactivated for workers in tourism, culture, events and shows, whose activity, although not suspended or closed, is in a situation of proven downtime.
Within the framework of the "simplified lay-off", the possibility of access is regained for companies whose activity, although not suspended or closed, has been significantly affected by the interruption of global supply chains, or the suspension or cancellation of orders. An additional extension is also materialized in the possibility of financial support for the remunerations of the managing partners.
The extraordinary support for the gradual recovery is extended until 30 September 2021, regardless of the date of application for support, establishing new contribution exemptions, as well as partial exemptions, especially aimed at the tourism and culture sectors, particularly affected by the present health crisis.
On the other hand, the application of the simplified support for micro enterprises is guaranteed during the third quarter of 2021, granting an additional support in this period in the amount equivalent to a minimum guaranteed monthly remuneration (RMMG).
An extraordinary new incentive for the normalization of business activity is also created, equivalent to up to two RMMG per worker who has been covered in the first quarter of 2021 by the "simplified lay-off" or by the extraordinary support to the progressive resumption of activity. This incentive cannot be cumulative, simultaneously, with the extraordinary support to the progressive recovery of activity, with extraordinary support to the maintenance of the labour contract, nor with the reduction or suspension in a business crisis situation present in the Labour Code.
Added to this incentive is the right to a partial exemption of 50% of the payment of social security contributions by the employer, with reference to the workers covered, during the first two months of the support.
Decree-Law 23-A/2021, of 24 March, enters into force on 25 March and takes effect on 1 January 2021.
