##  [COVID-19: Portuguese Government postpones tax obligations and exempts employers from social security contributions](/en_GB/new/covid-19-portuguese-government-postpones-tax-obligations-and-exempts-employers-social-security) 

# COVID-19: Portuguese Government postpones tax obligations and exempts employers from social security contributions





Portugal - 03 / 12 / 2020





Tax Alert Portugal













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**The Portuguese Government presented a set of measures in order to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy at the extraordinary meeting of the Standing Committee on Social Concertation (CPCS).**





In **tax matters**, we highlight the following measures:

- Postponement of the first special payment on account from March 31 to June 20;
- Extension of the deadline to submit the Corporate Income Tax return (“Modelo 22”) from May 31 to July 31;
- Extension of the first payment on account from July 31 to August 31;
- Reinforcement of information disclosed by electronic means that may be used by taxpayers as an alternative to going in person to tax offices.

As regards **social security**, the Government intends to approve a specific legal regime to, temporarily, exempt employers from Social Security contributions in lay-off situations or when benefiting from an extraordinary financial incentive (financial support for the payment of wages the employers under these conditions).

It is expected to be disclosed in the following days the corresponding ministerial [dispatches](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_SEAF_104_2020.pdf) and necessary legislative amendments/approvals.









[Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal)







 

 



 

 

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