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Portugal Provides Social Security Contributions Payment Deferral

19 May 2022

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Approved Changes

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Portugal

Portugal has published Ordinance No. 141/2022 of 3 May 2022, which regulates the implementation of a deferral regime for the payment of social security contributions as introduced by Decree-Law 30-D/2022 of 18 April 2022. The deferral is provided in the context of the conflict between Russia and Ukraine and is focused on the sectors most affected by increases in the prices of fuel and energy. Under the regime, employers and self-employed persons are allowed to defer payment of social security contributions due for the months of March, April, May, and June 2022, according to the following terms: One-third of the...