Decree-Law No. 30-D/2022 of 18 April establishes several measures to support families, self-employed workers and companies in the context of the armed conflict in Ukraine.

Know the approved measures in detail.

1) Extraordinary system for deferring the payment of contributions

• Extraordinary scheme for deferring the payment of social security contributions due by employers and self-employed workers, with a view to mitigating the effects caused by the increase in energy prices or the breakdown of the supply chains of raw materials essential to the exercise of the respective activity.

• The areas of activity of the entities/covered will be defined by Government decree.

• Contributions borne by the employer and the contributions of self-employed workers for March, April, May and June 2022 may be paid as follows:

a) One third of the value of contributions is paid in the month in which it is due;

b) The amount of the remaining two thirds is paid in up to six equal and successive installments starting in August, without interest.

• This deferral is not required.

2) Extraordinary regime for deferring tax obligations

• Entities that benefit from the extraordinary regime for the deferral of the payment of contributions are also covered by the complementary regime for the deferral of tax obligations to be fulfilled in the 1st half of 2022.

• This regime establishes that, in the 1st half of 2022, obligations under the IRS, IRC and VAT can be fulfilled until the end of the voluntary payment period; or in three or six monthly installments, with an amount equal to or greater than 25 euros, without interest or penalties (no need to provide a guarantee).

• In the 1st half of 2022, delivery and payment in the quarterly VAT regime can be completed until the end of the voluntary payment period; or in three or six monthly installments, with an amount equal to or greater than 25 euros, without interest or penalties (no need to provide a guarantee).

3) Other extraordinary support

• Support in the single amount of € 60.00 per household paid by social security in April (families benefiting from the social electricity tariff) or May (families benefiting from minimum social benefits)

• Creation of extraordinary support to be given to institutions in the social and solidarity sector that develop social responses whose nature is based on the imperative need to transport people and goods. The terms of support will be defined by government order.

The measures provided for in Decree-Law no.

For additional details, please contact us: Gabinete.juridico@aip.pt.