Coronavirus outbreak
Contingency and support measures

Considering the recent coronavirus outbreak, the Portuguese Government adopted several contingency measures to support and protect individuals and businesses. Please find below a brief outline of the most relevant measures.

For further information, please contact us at jcg@ccsllegal.com and msb@ccsllegal.com

Companies and Employees

  1. Simplified Lay-Off

Companies which temporarily close as a result of the new measures implemented by the government to combat COVD-19 may again resort to simplified lay-offs.

The novelty of the application of this scheme lies in the value of the wage compensation: the amount to be paid by the social security is increased, to the extent necessary, up to the value of the gross normal pay of the worker, with the ceiling of 3 national minimum wages.

Click HERE to access the diploma.

  1. Retoma Progressiva

This support had been scheduled to last until the end of 2020 and was extended until 30th of June 2021.

This support is eligible to companies considered to be in a “business crisis situation”, i.e. companies with a fall in turnover of 25% or more in the month immediately preceding the month to which the initial application an extension of the support relates, compared to the same month in 2019 or2020 or the average of the six months preceding that application.

Companies in business crisis may reduce the normal working period of all or some workers. The reduction is up for one month, extendable monthly until 30th of June 2021.The following measures have been implemented:

  • Exemption from the payment of50% of the social security contributions of the covered workers;
  • Support for the remuneration of workers covered by the part of the reduction of the normal working period;
  • Extension to members of statutory bodies.

Click HERE to access the diploma.

  1. Apoiar programme

The Government has decided to strengthen and accelerate Apoiar programme, based on the potential impact of the new lockdown on the national economy.

The programme will now cover the turnover losses of companies registered in the fourth quarter of 2020 and the first quarter of 2021.

Among the measures adopted, there will also be an advance for the first quarter of 2021, whose value will be indexed to the support to which each company is entitled for the fourth quarter of 2020.

Companies that have already benefited from the first tranche of support will be able to apply for payment of the second tranche immediately.

Furthermore, the maximum amount payable to each company will be increased. The limits will continue to vary according to the company’s classification:

  • Microenterprises: from EUR 7,500 to EUR 10,000;
  • Small enterprises: from EUR 40,000 to EUR 55,000;
  • Medium and large enterprises: EUR 135,000.

Click HERE to access the diploma.

  1. Support for the maintenance of jobs for micro-enterprises

A support from the IEFP, equivalent to two minimum wages per covered worker, is also envisaged for microenterprises that meet the following requirements:

  • A break in turnover of 25% or more;
  • Have benefited from simplified layoff or extraordinary phase-in support.

Click HERE to access the diploma.

Tax Measures

Tax Measures

Considering the coronavirus outbreak the Government adopted destined at relieving the tax pressure.

The following measures have been adopted:

– suspension of tax enforcement proceedings in progress or to be initiated by the Tax and Social Security Authorities between January 1 and March 31, 2021;

– suspension of ongoing instalment plans regarding debts to Social Security which are not part of the enforcement proceedings (without prejudice to their continued fulfilment at the debtor’s initiative);

– Tax Authorities prevented from setting up guarantees in the context of tax enforcement proceedings during the above-mentioned period;

– Tax authorities prevented from offsetting the debtor’s credits resulting from reimbursement, proceedings for review, administrative complaint or judicial appeal on the debtor’s debts;

– Suspension of the statute of limitation in respect of tax enforcement proceedings in progress or to be initiated.

Click HERE to see the order.

Loans and Funding

Deadlines and Contracts

No results found

State of Emergency

State of Emergency

Following the Prime Minister’s announcement on Wesdnesday, the Council of Ministers approved today Decree no. 3-/2021 which regulates the renewal of the state of emergency, which will be in force from 00h00 on January 15th to 11h59pm on January 30th.

The measures adopted by the Decree will be in force for the period of one month and may be extended for a period of 15 days.

We highlight the following general measures:

  • Remote working is mandatory;
  • Curfew is imposed, except for authorised movements (such as acquisition of essential goods and services, and performance of professional activities when remote working is not possible).

Services and establishments which will close:

  • Restaurants, except for take away services and home delivery;
  • Gyms;
  • Hairdressing salons;
  • Non essential commerce;
  • Cultural activities (such as auditoriums, museums, libraries, art galleries, etc).

In contrast with the measures adopted in the context of the March 2020 lockdown, during this one schools and courts will remain open.

Please click HERE to access to the diploma which renews the state of emergency.

Click HERE to access to the Council of Ministers’ diploma.

Click HERE to access to the decree amending the compulsory remote working regime during the state of emergency.

No results found

+ Companies and Employees

Companies and Employees

  1. Simplified Lay-Off

Companies which temporarily close as a result of the new measures implemented by the government to combat COVD-19 may again resort to simplified lay-offs.

The novelty of the application of this scheme lies in the value of the wage compensation: the amount to be paid by the social security is increased, to the extent necessary, up to the value of the gross normal pay of the worker, with the ceiling of 3 national minimum wages.

Click HERE to access the diploma.

  1. Retoma Progressiva

This support had been scheduled to last until the end of 2020 and was extended until 30th of June 2021.

This support is eligible to companies considered to be in a “business crisis situation”, i.e. companies with a fall in turnover of 25% or more in the month immediately preceding the month to which the initial application an extension of the support relates, compared to the same month in 2019 or2020 or the average of the six months preceding that application.

Companies in business crisis may reduce the normal working period of all or some workers. The reduction is up for one month, extendable monthly until 30th of June 2021.The following measures have been implemented:

  • Exemption from the payment of50% of the social security contributions of the covered workers;
  • Support for the remuneration of workers covered by the part of the reduction of the normal working period;
  • Extension to members of statutory bodies.

Click HERE to access the diploma.

  1. Apoiar programme

The Government has decided to strengthen and accelerate Apoiar programme, based on the potential impact of the new lockdown on the national economy.

The programme will now cover the turnover losses of companies registered in the fourth quarter of 2020 and the first quarter of 2021.

Among the measures adopted, there will also be an advance for the first quarter of 2021, whose value will be indexed to the support to which each company is entitled for the fourth quarter of 2020.

Companies that have already benefited from the first tranche of support will be able to apply for payment of the second tranche immediately.

Furthermore, the maximum amount payable to each company will be increased. The limits will continue to vary according to the company’s classification:

  • Microenterprises: from EUR 7,500 to EUR 10,000;
  • Small enterprises: from EUR 40,000 to EUR 55,000;
  • Medium and large enterprises: EUR 135,000.

Click HERE to access the diploma.

  1. Support for the maintenance of jobs for micro-enterprises

A support from the IEFP, equivalent to two minimum wages per covered worker, is also envisaged for microenterprises that meet the following requirements:

  • A break in turnover of 25% or more;
  • Have benefited from simplified layoff or extraordinary phase-in support.

Click HERE to access the diploma.

+ Tax Measures

Tax Measures

Tax Measures

Considering the coronavirus outbreak the Government adopted destined at relieving the tax pressure.

The following measures have been adopted:

– suspension of tax enforcement proceedings in progress or to be initiated by the Tax and Social Security Authorities between January 1 and March 31, 2021;

– suspension of ongoing instalment plans regarding debts to Social Security which are not part of the enforcement proceedings (without prejudice to their continued fulfilment at the debtor’s initiative);

– Tax Authorities prevented from setting up guarantees in the context of tax enforcement proceedings during the above-mentioned period;

– Tax authorities prevented from offsetting the debtor’s credits resulting from reimbursement, proceedings for review, administrative complaint or judicial appeal on the debtor’s debts;

– Suspension of the statute of limitation in respect of tax enforcement proceedings in progress or to be initiated.

Click HERE to see the order.

+ Loans and Funding

Loans and Funding

+ Deadlines and Contracts

Deadlines and Contracts

+ Other relevant measures

No results found

+ State of Emergency

State of Emergency

State of Emergency

Following the Prime Minister’s announcement on Wesdnesday, the Council of Ministers approved today Decree no. 3-/2021 which regulates the renewal of the state of emergency, which will be in force from 00h00 on January 15th to 11h59pm on January 30th.

The measures adopted by the Decree will be in force for the period of one month and may be extended for a period of 15 days.

We highlight the following general measures:

  • Remote working is mandatory;
  • Curfew is imposed, except for authorised movements (such as acquisition of essential goods and services, and performance of professional activities when remote working is not possible).

Services and establishments which will close:

  • Restaurants, except for take away services and home delivery;
  • Gyms;
  • Hairdressing salons;
  • Non essential commerce;
  • Cultural activities (such as auditoriums, museums, libraries, art galleries, etc).

In contrast with the measures adopted in the context of the March 2020 lockdown, during this one schools and courts will remain open.

Please click HERE to access to the diploma which renews the state of emergency.

Click HERE to access to the Council of Ministers’ diploma.

Click HERE to access to the decree amending the compulsory remote working regime during the state of emergency.

+ ESSP

No results found

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