Decree-Law No. 30-D/2022, of 18 April, established an extraordinary regime for the deferral of the payment of social security contributions due by employers and self-employed workers and the extension of the complementary regime for the deferral of obligations tax obligations to be fulfilled in the first half of 2022 (more information on this regime can be found here).

This diploma provided for regulation by Ordinance through the definition of the activities covered.

In order to comply with the above, Ordinance No. 141/2022 of 3 May has now been published, which contains the list of the CAE and the list of codes mentioned in the table of activities for the purposes of IRS, employers and self-employed workers, private and social sectors, covered by the extraordinary regime for deferring the payment of social security contributions and tax obligations.

The activities covered are for example:

Entities covered by the deferral of the payment of contributions

• 07 - Extraction and preparation of metallic ores

• 08 - Other extractive industries

• 09 - Services activities related to extractive industries

• 101 - Slaughter of animals, preparation and conservation of meat and meat products

• 102 - Preparation and conservation of fish, crustaceans and molluscs

• 103 -

• 107 - Manufacture of bakery products and other flour-based products

• 10850 - Manufacture of pre-cooked meals and dishes

• 1102 - Wine industry

• 13 - Manufacture of textiles

• 14 - Clothing industry

• 15 - Leather and leather products industry

• 16 - Wood and cork industries and their works, except furniture; manufacture of basketry and wickerwork

• 18 - Printing and reproduction of recorded media

• 24 - Base metallurgical industries

• 25 - Manufacture of metallic products, except machinery and equipment

• 26 - Manufacture of computer equipment, communications equipment and electronic and optical products

• 28 - Manufacture of machines and equipment, n. and.

• 29 - Manufacture of motor vehicles, trailers, semi-trailers and components for motor vehicles

• 30111 - Construction of metallic vessels and floating structures, except for recreational and sports

• 30112 - Construction of non-metallic vessels, except for pleasure and sport

• 43 - Specialized construction activities

• 45 - Sale, maintenance and repair of motor vehicles and motorcycles

• 47 - Retail trade, except of motor vehicles and motorcycles

• 55 - Accommodation

• 56 - Restoration and similar

• 85100 - Preschool education

• 99495 - Vacation and leisure center

Deferral of tax obligations extended to the following activities

• 1003 - Engineers

• 1004 - Technical engineers

• 1311 - Family helpers

• 1312 - Nurses

• 1315 - Social workers

• 1318 - Biologists

• 1410 - Veterinarians

• 115277462

Employers and self-employed workers who have paid all contributions for the month of March can benefit from the deferral of all contributions for the months of April and May.

This diploma takes effect on May 4, 2022.

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