As the Government had already announced, with the publication of Decree-Law n.º 32/2021, May 12th, surgical amendments were made to Decree-Law n.º 46-A/2020, July 30th.
It was published in the Official Gazette the Resolution of the Council of Ministers no. 45-C/2021, in force since 00h00 of May 1st 2021, declaring the state of calamity in the context of the COVID-19 pandemic. Inter alia, we highlight the maintenance of the mandatory telework regime.
This edition of the European Employment Law Update is perhaps one of the most innovative editions that have been published in recent years. In fact, some of the regulations analyzed in this guide seemed impossible to apply just a few years ago.
The uprising concerns regarding the enforcement and compliance with the health and safety at work rules, namely in farms and temporary or mobile construction sites, where a higher Covid-19 contagious risk and employees mobility exists, lead to the introduction of a daily mandatory record of employees.
Law no. 18/2021, of April 8, was published in the official gazette, introducing amendments to the applicable regime in case of Transfer of Undertaking (Protecting of Employment), or parts of undertaking that constitute an economic entity (TUPE).
The State Budget Law for 2021 created a special regime for payment of debts to Social Security in instalments applicable to debts that are not under an enforcement procedure.
As a result of the improving epidemiological situation in Portugal, and in the implementation of a government strategy for gradually lifting lockdown measures adopted within the scope of the fight against the COVID-19 pandemic, the regime for the general suspension of procedural periods and procedures established previously is now revoked.
As previously announced by the Government and notwithstanding the current "deconfinement" plan being executed, Decree-Law n.º 25-A/2021, March 30th, was published in the Portuguese Official Gazette (Diário da República), under which the exceptional and transitory work reorganization regime, governed by Decree-Law n.º 79-A/2020, October 1st, was extended.
The Portuguese Government approved a new review to the deferral scheme foreseen for tax compliance obligations by Dispatch no. 90/2021-XXII, 16 March, which makes the tax calendar more flexible concerning the VAT payment due regarding January 2021 by taxpayers subject to the monthly regime, as well as the delivery of IRS or IRC withholding taxes due in February.
