Deferral of social security contributions – 2022

Deferral of social security contributions – 2022

The portuguese government announces a new extraordinary regime for deferring the payment of social security contributions, through Ordinance No. 141/2022, of May 3, 2022 and Decree-Law No.

Extraordinary scheme for deferring the payment of social security contributions – months of April, May and June

“1. They are entitled to defer payment of contributions to April, May and June and as entities classified as representatives of the private and social sectors as defendants in the Listing in Annex I of the Ordinance.

2. To choose the reference, development of the part of the payment of the worker’s contributions in full and of 1 part of the employer proven in the month in question
3. As contributions of the employer’s responsibility and as contributions even referred to as paid equal and successive numbers, without interest:
In the months of August 2022 to January 2023;

4. The provisions of paragraphs do not prevent the full amount of contributions due to payers.

5. 7 — The extraordinary deferral is not upon request, and the entities, in August and the self-employed in 2022, must, in the Direct Social Security, which of the payment deadlines they intend to use.

6. Non-compliance with the deferral of the payment of contributions, or the non-payment of one of the contributions, or the non-payment of one of the installments, the non-payment of all the missing installments, as well as the cessation of payment of one of the installments.”

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