Due to the economic, political and humanitarian crisis arising from the invasion of Ukraine by the Russian Federation, the Portuguese Government has taken exceptional measures to support certain economic segments most affected by this situation. Thus, in order to mitigate the effects caused by the increase in energy prices or breaks in the supply chains of raw materials essential to the pursuit of the respective activity, Decree-Law 30-D/2022 of 18 April introduced the “extraordinary regime of deferral of payment of contributions due by employers and self-employed workers“, which came into force on 19 April 2022.
Furthermore, this diploma also determined the extension of the complementary regime of tax obligation deferral to be complied with in the first semester of 2022, provided for in Decree-Law no. 125/2021, of 30 December.
Accordingly, Ministerial Order no. 141/2022 – in a joint effort between the members of the government responsible for finance, economy and social security – has subjectively specified the application of this benefit, defining the categories of employing companies and self-employed worker who can access the payment of contributions, regulating the Portuguese Classifications of Economic Activities (CAE) and the codes mentioned in the table of activities for the main IRS purposes of employers and self-employed worker, from the private and social sectors, covered by the extraordinary regime of deferral of payment of social security contributions, as well as taxpayers, individuals or legal entities covered by the extension of the complementary regime of deferral of tax obligations to be complied with in the first half of 2022.
At the same time, with regard to the contributions for March, it provides that employers and self-employed workers who have paid all the contributions for March may benefit from the deferment of all the contributions for April and May under the terms previously defined.