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Extension of deadlines for exceptional and temporary measures for mitigation of COVID-19 in the mandatory social security system

COVID-19 Alert

We hereby  inform the business community and other interested parties that Decree No. 37/2020 of 2 June has come into force (hereinafter the “Decree”), which approves additional economic and social measures, of exception and temporary measures, with a view to mitigating the impact of the COVID-19 pandemic, during the period of validity of the State of Emergency, and it also revokes Decree No. 22/2020 of 23 April.

Regarding Social Security, the Decree extends the period that companies had to apply for the pardon of fines and late payment interest under the terms of Decree No. 22/2020, of April 23, now revoked, for another 90 days, and the request for pardon of fines and reduction of interest on arrears to be instructed, and submitted to the INSS until 31 August 2020.

The payment of contributions can be made in installments, at the request of the employer, and must be made until 31 December 2020.

The measures apply to companies linked to the Mandatory Social Security System managed by the Social Security Institute - INSS, which may benefit from the following:

  1. non-application of fines for failure to submit remuneration monthly declarations;
  2. application of 1 % of late payment interest for late payment of contributions; and
  3. pardon of fines and reduction of late payment interest resulting from non-payment of contributions late.

Thus, in the case of companies and eligible persons wishing to benefit from the measures introduced under the aforementioned Decree, they must observe the procedures described in the Decree and request the benefits due from the respective entities.