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Decree Law No. 26-B/2021

Publication: Republic Diary No. 71/2021, Series I of 2021-04-13
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 26-B/2021
  • Pages: 24-(2) a 24-(2)

Summary in plain english

What is it?

This decree-law clarifies the nature of social supports in response to the COVID-19 pandemic, which is paid to workers as compensation for lost income.

What is going to change?

Most of the support paid to workers by Social Security, within the scope of exceptional and temporary measures in response to the COVID-19 pandemic, are considered social security system benefits.

The supports foreseen in the additional social support line for culture professionals are also considered social security system benefits.

These supports are, therefore, excluded from taxation under the personal income tax.

What advantages does it bring?

This decree-law responds to the social needs of those who are more vulnerable, supporting workers, income and employment.

When does it enter into force?

This decree-law enters into force on the day following its publication.

Original Version


  • Legal translator is the translation of texts within the field of law


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.