The increase in the number of cases of the COVID-19 disease pandemic from the end of the third quarter of 2020, dictated the need to adopt new measures to contain the virus, as well as the extension and reinforcement of measures to support families, business and employment.
In this context, a framework of extraordinary support for the economy, employment and families was updated for 2021, made possible by the approval of the Decree-Law No. 6-C/2021, of January 15 and Decree-Law No. 8-B/2021, of January 22.
In a necessarily succinct way, below are referenced some of the implemented measures, recommending, however, a detailed analysis of the diplomas.
For companies and establishments that are subject to the obligation to close premises and establishments by legislative or administrative determination of a government source, within the scope of the COVID -19 disease pandemic, the Government will ensure the payment of 100 % of the pay up to triple the minimum guaranteed monthly pay (RMMG) to workers covered by the extraordinary support for the maintenance of employment contracts, provided for in Decree-Law no. 10 -G/2020, of 26 March.
A similar guarantee is established in the case of workers covered by the reduction or suspension measures in a situation of business crisis, provided for in article 298 of the Labor Code, who have been motivated by the COVID-19 disease pandemic and who start after 1st of January 2021, who are entitled to the full payment of their normal gross remuneration up to an amount equal to triple the RMMG.
Some of the main changes to this regime:
- In situations of suspension or reduction of the PNT, the employee is entitled to the full payment of their normal gross remuneration up to an amount equal to three times the RMMG, with the amount of compensation paid by social security, pursuant to n. º 4 of article 305 of the Labor Code, increased to the extent strictly necessary in order to ensure that remuneration.
- The amounts in addition to the compensation provided for in the preceding paragraph and in paragraph 3 of article 6 of Decree-Law no. 46 -A/2020, of 30 July, in its current wording, do not imply charges for employers.
Extraordinary Support for Progressive Recovery
Extension until the first half of 2021 of the Extraordinary Support for Progressive Recovery (AERP) activity (provided for in Decree-Law No. 46 -A/2020, of 30 August) and its extension, for the first time, to the members of statutory bodies that exercise management functions in companies, with registration of contributions in social security and with employees in their charge. The payment of 100% of the remuneration up to three times the RMMG is guaranteed to the workers covered, while the partial waiver of social security contributions, borne by the employer, for micro, small and medium-sized companies.
Some of the main changes to this regime:
Maximum limits for reduced working hours
- Companies with a drop in turnover equal to or greater than 25%, the reduction of the PNT, per employee, can be a maximum of 33%
- Companies with a break in turnover equal to or greater than 40%, the reduction of the PNT, per employee, can be a maximum of 40%
- Companies with a drop in turnover equal to or greater than 60%, the reduction of the PNT, per employee, can be a maximum of 60%
- Companies with a break in turnover equal to or greater than 75%, the reduction of the PNT, per employee, can be, at most:
- 1- Up to 100%, from January to April 2021
- 2- 75%, in the months of May and June 2021
- During the reduction of the PNT, the worker is entitled to remuneration corresponding to the hours worked.
- During that period, you are also entitled to monthly compensation, up to three times the Minimum Guaranteed Monthly Remuneration (RMMG), paid by the employer, in the amount of four-fifths of its normal gross remuneration corresponding to the hours not worked.< /li>
- If the joint application of the provisions of the above points results in a monthly amount lower than the normal gross remuneration of the employee, the value of the remuneration paid by social security is increased as strictly necessary in order to ensure that remuneration, up to the maximum limit of a normal gross remuneration corresponding to three times the value of the RMMG, without prejudice to the provisions of paragraph 6.
Partial exemption from paying Social Security contributions
- The employer who is considered to be a micro, small or medium-sized company and who benefits from the AERP is entitled to a waiver of 50% of the payment of contributions to his charge related to the workers covered, calculated on the value of the remuneration referred to in the no. 2 of article 6.
Support to families resulting from the suspension of classroom and non-classroom activities
To allow the necessary monitoring of the children, the Government again defines as justified absences from work motivated by urgent care for a child or other dependent under 12 years of age, or, regardless of age, disabled or chronic illness, arising from suspension of classroom activities and non-teaching activities in schools or social facilities for early childhood support, or disability determined by legislative or administrative means from a governmental source. Thus, for the 2020-2021 school year, absences from work in that scope during school interruption periods or outside of them are considered justified absences, in accordance with the school calendar set out in annexes II and IV to Order no. 6906-B/2020, published in the Diário da República, 2nd series, no. 128, of 3 July, or defined by each school under the possibility inscribed in no. 5 of article 4 of the Ordinance No. 181/2019, of June 11th.
Jointly, following the suspension of in-person teaching and non-teaching activities, the Government decides to recover the measures to support the family and the monitoring of children created through Decree-Law no. 10-A/2020, of 13 March, allowing , in the same way as in the previous regime, access to exceptional family support for monitoring and assisting minor children outside periods of school interruption, which does not cover the fixed period of school holidays.
Thus, parents who have to be absent from work to provide urgent assistance to a dependent child or dependent are entitled to support corresponding to 2/3 of their base salary, with a minimum limit of €665.00 and one maximum limit of €199.00. This support covers employees, self-employed workers and domestic service workers, although it does not cover situations in which it is possible to provide work under a telecommuting regime.
Intended for Arquiconsult clients
ARQUICONSULT will make these updates available to customers who request via Service Request, in our Support Platform.
We further inform that the interventions will be preceded by an effort estimate, which must be approved, the time being deducted from the maintenance contract or billed in situations where it is not active or is the customer’s preference. The planning of the works will be done in the order in which the support requests are placed.
Changes to the product in versions prior to NAV 2017 need to be specifically estimated, as they are out-of-life versions / with discontinued support and, therefore, with additional effort to downgrade the solutions.