Provisional suspension of certain obligations
Law no. 13/2023, of 3 April, amends the Labour Code and related legislation, within the scope of the decent work agenda, and has introduced several changes in several pieces of legislation.
With regard to the Compensation Funds, although it does not make any changes to the respective legal regimes, their entry into force has significant impacts, due to the suspension of some obligations of employers.
As long as the medium-term agreement for the improvement of incomes, wages and competitiveness is in force and/or until the entry into force of the amendments to the legal regimes of the work compensation fund, the following obligations shall be suspended:
- Membership – Since last May 1st, the adhesion of the Compensation Funds, nor the registration of new workers and/or the alteration of data is not required or allowed.
- Payment Obligation – Deliveries for the month of April 2023 are due to the Compensation Funds, the payment of which should take place from May 10. However, considering that since the last day 01/05/2023 is suspended the obligation of employers to make deliveries to the Compensation Funds, the employer is not obliged to pay them.
- Forms of payment of deliveries – Payments are suspended. The amounts owed, referring to months prior to April 2023, constitute employers’ debt and must be settled. Any payment documents issued in April can be paid until the respective payment deadline.
- Non-compliance with delivery – Non-compliance with delivery is not applicable, counting from last April. By the time the transitional regime ends, employers may have to pay the April 2023 contributions; However, it is already provided that such payment will not be subject to interest.
It should be noted that it is foreseen the possibility of issuing requests for repayment, under the same terms, as well as the partial settlement of debts, which will be a new functionality planned until the end of this month of May.
Useful links:
- FAQ shared by compensation funds
- Medium-term agreement to improve incomes, wages and competitiveness
How can Moneris help?
Moneris’ Technical Labour Committee, as well as its expert consultants, are available to help clarify these and other measures in the Decent Work Agenda.
Contact your Moneris manager or use the usual media: info@moneris.pt | 210 316 400.