Teleworkers can now benefit from the exceptional aid for families due to the suspension of in person curricular and non-curricular activities
Portugal Labor and Employment Law Alert
It was published in the official gazette the Decree-Law no. 14-B/2021, of 22 February, which expanded the exceptional financial aid for families due to the suspension of in person curricular and non-curricular activities to teleworkers and increased the amount to be paid to the beneficiaries and bear by Social Security.
1. Conditions
Dependent workers on telework regime that choose to interrupt their employment activity to provide assistance to their family due to the suspension of in person curricular and non-curricular activities outside the curricular interruption periods that are in one of the following situations:
a. Singular parent household, during the time in which the employee has custody of the children or the dependent;
b. The household has, at least, one child or dependent attending an early childhood social facility, a pre-school facility or elementary school; or
c. The household has, at least, a dependent with a disability equal or over 60%, regardless of the age.
Only one parent at a time can benefit from this aid, regardless of the number of children or dependents.
It is not possible to cumulate this aid with other extraordinary or exceptional aids entered into to face the Covid-19 pandemic.
2. Amount
Monthly value equivalent to 2/3 of the employee’s base remuneration as declared in December 2020, to be bear as follows:
- 50% by the employer;
- 50% by the Social Security.
The Social Security part shall be increased in order to guarantee 100% of the base remuneration paid to the employee for:
- Single parent household and the children or dependent is a beneficiary of the child benefit surcharge for single parents households; or
- Both parents benefit from the aid, weekly, in an alternate fashion.
The amount of the aid granted to the employee cannot be inferior to one minimum monthly wage nor superior to three minimum monthly wages.
3. Procedure
The employee shall communicate to the employer, in writing, with a minimum three days prior notice regarding the date of the interruption of work and solemn declare that:
- He falls under one of the cases that grants him the aid;
- He falls in one of the cases that grants him the increase of the aid bear by Social Security (if applicable).
The aid is then requested to Social Security by the employer.
It is up to the employer to pay the employee the total amount of the aid, and Social Security pays the employer the amount of the aid that is to be bear by it.
4. Social Security contributions
Aid (base amount):
- Employee’s contribution: full amount is subject to Social Security’s contributions;
- Employer’s contribution: 50% of the amount is subject to Social Security’s contribution.
Aid’s increase (if applicable):
- Employee’s contribution: full amount is subject to Social Security’s contributions;
- Employer’s contribution: exempt.
The payment of this amount should be subject to autonomous monthly declaration to Social Security.
5. Entry into force
These rules enter into force from 23 February 2021, onwards.
Contacts
