DEFERRAL OF SOCIAL SECURITY CONTRIBUTIONS DUE TO THE HEALTH CRISIS

Portugal, like the rest of Europe and the rest of the world, is going through an unprecedented health crisis. a number of reformsincluding the deferral of social security contributions, to help businesses in Portugal survive the crisis.

Before getting to the heart of the matter, it's worth remembering that some regions, such as the concerto by Ovar are placed in solitary confinement jusqu’au 6 avril, des frontières temporaires ont été installées empêchant les gens de rentrer ou sortir. Pire encore, le conseil municipal de Ovar a ordonné la fermeture des entreprises non essentielle.

Deferral of social security contributions in Portugal

The government has implemented dozens of reforms to enable companies in Portugal to survive and meet their obligations as employers or to their suppliers. One of the most significant of these reforms is the deferral of social security contributions in Portugal.

Who can benefit from the deferral of social security contributions

• Self-employed workers
• Companies with up to 50 employees
• Les entreprises ayant un effectif compris entre 50 et 250 salariés, qui rencontre une baisse d’au moins 20 % de leur activité commerciale pendant le mois de mars et avril.
• Companies in the tourism, civil aviation or business sectors that have been forced to close in accordance with decree 2-A/2020 art 7.

How deferred social security contributions work

Pour les indépendants : les cotisations sociales dues le 20 avril 20 mai et 20 juin

Pour les entreprises : les cotisations sociales dues le 20 mars , 20 avril et 20 mai

1/3 of the contribution is due each month, 2/3 will be carried forward to the second quarter.

Le payement des cotisations sociales, se décompose de la manière suivante : you can choose whether to pay within 3 months or 6 months.

If you choose to pay 2/3 over 3 months, i.e. July, August and September of this year, no late payment interest will be charged.

If you choose to pay 2/3 over 6 months, from July to December, late payment interest will be charged.

Beware of penalties if fraud is detected

Attention au petit malin qui voudrait bénéficier « illégalement » du report de cotisation social au Portugal, si la fraude est avérée, vous devrez payer la totalité de la dette ainsi que des intérêts de retard aux taux plein.