The diploma lays down the rules for reorganisation and minimisation of risks in the context of labour relations with a view to preventing the transmission of the COVID-19 disease.

To this end, the diploma establishes the implementation of delayed entry and exit times for workers in workplaces with 50 or more workers, in order to avoid gatherings of people during presential work, as well as in what concerns remote working.

Click HERE to access the diploma.

The Government presented new measures to support the economy and employment due to the restrictions imposed by the Covid-19 pandemic. The measures are mainly targeted at companies whose activity has been particularly affected by the confinement.

1. Extension to three months of extraordinary support for artists, authors, technicians and other cultural professionals

The Government informed that the support of € 438,81 for culture workers will be extended until May.

The Government also presented the criteria defined for the distribution of the funds from the Garantir Cultura programme, totalling 42 million euros.

This amount includes financial reinforcements for museums, the book sector and non-professional artistic structures.

2. Companies may submit VAT in instalments

Quarterly VAT for the months of February and May can now be paid in three or six interest-free monthly instalments for all businesses and self-employed workers, regardless of their size or turnover shortfall.

Monthly VAT for the months of January to June, can now be paid in three or six interest-free instalments for micro-enterprises with a 25% shortfall in turnover (2020 compared to 2019)

This last measure will be extended in February to small and medium-sized enterprises and all businesses in the catering, accommodation and culture sectors.

This measure will also be extended from March to June for companies in the catering, accommodation and culture sectors and SMEs in other sectors with a 25% turnover shortfall (2020 compared to 2019).

3. Tax enforcement proceedings

The following measures were established in this context:

• Two-month grace period for the payment of instalment plans;
• Instalment plans already in progress may now include debts relating to the period between January and March;
• Extension of plans, including automatic ones, made in the voluntary collection phase to other taxes (and not only to IRS and IRC).

4. Income taxes

The following measures were announced:

• IRS and IRC withholdings relating to the months of March to June: delivery in three or six instalments without for all catering, accommodation and cultural businesses, as well as small and medium-sized enterprises with a drop in turnover of more than 25%;

1st and 2nd payments on account for July and September: delivery in three instalments for all small and medium-sized enterprises. Micro-enterprises may limit the 2nd payment on account by 50%.;

• IRC self-assessment: delivery in four instalments, between May and August for all small and medium-sized companies, with a minimum value of 25% in the first month.

5. Retoma Progressiva programme

The programme was extended until September 2021.

Announced additional contributory support for Tourism and Culture, in the following cases:

• Break in turnover < 75%: contributory exemption.
• Turnover loss > 75%: extension to large companies of the 50% contribution reduction.

6. Simplified Lay-off

Extension to managing partners.

Extension to companies affected by interruption of supply chains, suspension or cancellation of orders and situations in which more than half of the turnover in the previous year was made from activities currently subject to the closure duty.

7. Apoiar programme

Programme launched in late 2020 extended until the end of March. Reopening of applications for a period of one week.

Inclusion of more sectors, such as bakery, pastry and pyrotechnic articles manufacturing.

Increase of the maximum limits of support by 50%, for companies with a drop in turnover of more than 50%, with retroactive effect.

8. Rent support programme

Extension to operating leases.

Applications from March 25th 2021.

Click HERE and HERE to access the diplomas.

Exceptional family support in the context of the suspension of presential school activities

The Government published a diploma in which a set of support measures in the context of the suspension of presential school activities were established.

The diploma provides that workers that are now working from home may choose to interrupt their activity in order to provide family support, benefiting from the exceptional family support in the following situations:

1. a) their household is single parent during the period of custody of the child or other dependent, who is entrusted to them by judicial or administrative decision of entities or services legally competent for that purpose;
2. b) their household includes, at least, one child or other dependent, who is entrusted by judicial or administrative decision of entities or services legally competent for that purpose, who attends social equipment for early childhood support, pre-school or primary school establishments;
3. c) their household includes at least one disabled dependent, with a proven disability of 60% or more, regardless of age.

The diploma will come into force on February 23rd, 2021.

Click HERE to access the diploma.

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.

2. Retoma Progressiva

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

3. 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.

4. 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.