Decree-Law No. 30-D/2022, of April 18, 2022
In order to prevent the increase in the price of basic foodstuffs and fuel resulting from the current conflict between Russia and Ukraine and to avoid significant impacts on the economy, consumers and families, this Decree Law:
1.Approves an extraordinary deferral’s regime of the payment of social security contributions, aiming:
a. Employers and self-employed workers, acting within the scope of the activities defined by ordinance, referring to the months of March, April, May and June 2022;
b. The possibility of the payment of the contributions being made in installments -one third of the amount is paid in the month in which it is due and the remaining two thirds is paid in up to six equal and successive installments- starting in August and without interest.
2.Amends for the first time Decree-Law No. 28-A/2022 of March 25, which establishes support measures for families and businesses in the context of the armed conflict in Ukraine, determining:
a. The extension of the subjective scope of extraordinary support to families benefiting from social electricity tariff, by reference to March 2022;
b. That the value of extraordinary support is €60 per household in the month of April 2022 or in May 2022, in the case of households that, not being beneficiaries of the social electricity task, receive minimum social benefits, by reference to March 2022; and
c. The creation of an extraordinary support for the social and solidarity sector, aiming to support institutions that develop social responses whose nature is based on the imperative need to transport people and goods.
3.Amends the regime provided for in article 16(1) of Decree-Law 125/2021, of December 30, defining:
a. The extension of the scope of application of the complementary deferral’s regime of tax obligations to be complied with in the 1st semester of 2022, by companies in specially affected sectors, defined by ordinance.
