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Decree Law No. 23-A/2021


Publication: Republic Diary No. 58/2021, Series I of 2021-03-24
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 23-A/2021
  • Pages: 48-(2) a 48-(8)

Summary in plain english

What is it?

This decree-law amends the scheme that creates the extraordinary support to the progressive resumption of activity in companies in a situation of business crisis with a temporary reduction of the normal working period and the scheme that establishes support mechanisms under the state of emergency.

It also creates extraordinary support measures for workers and economic activity in the context of the state of emergency.

Given the public health emergency of international scope, declared by the World Health Organization on 30 January 2020, as well as the classification, on 11 March 2020, of the COVID-19 disease as a pandemic, the Government has been approving a set of extraordinary and urgent measures in several matters.

What is going to change?

The extraordinary support to the progressive resumption of activity with temporary reduction of the normal work period is extended until 30 September 2021.

Tax exemptions and additional partial exemptions are established for the tourism and culture sectors depending on the percentage of the drop in turnover.

The simplified support for micro-enterprises to maintain jobs is reinforced by granting an additional minimum monthly guaranteed salary (RMMG) in the third quarter of 2021.

The extraordinary support to maintain the employment contract in a situation of business crisis (simplified lay-off) is also available to employers who are in total or partial cessation of activity of the company or establishment exceeding 40% in the month prior to the application, to be made in March and April 2021, and which results from the interruption of supply chains, suspension or cancellation of orders, in situations where more than half of the turnover in the previous year was made to activities currently subject to the duty to close.

This support is also granted to members of statutory bodies exercising management functions, with remuneration statements and social security contributions records and with employees under their charge.

An exceptional postponement of the beginning of training plans is granted.

The employer that in the first quarter of 2021 has benefited from the extraordinary support to the maintenance of employment contract is entitled to an extraordinary incentive to the normalization of the business activity.

What advantages does it bring?

This decree-law aims to support workers and their income, employment, as well as those who become unemployed.

When does it enter into force?

This decree-law enters into force on 25 March 2021.

Original Version

LEGAL TRANSLATOR

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CONSOLIDATED LEGISLATION

Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.