Highlights in relation to Decree-Law no. 12-A/2020, of 6 April:

1. HOLIDAY MAP

Pursuant to article 3, of Decree-Law no. 12-A/2020, of 6 of April (which adds article 32-A, to Decree-Law no. 10-A/2020), the approval and posting of the holiday map may take place up to 10 days after the end of the state of emergency.

2. EXTRAORDINARY SUPPORT for the reduction of economic activity of self-employed workers and managing partners of companies, as well as members of statutory bodies of foundations, associations or cooperatives with equivalent functions to equivalent to those, without employees, under the terms of article 26, of Decree-Law no. 12-A/2020, of 6 April.

1) Self-employed worker who is not a pensioner who has fulfilled his obligations to pay social security contributions for at least 3 consecutive months or six months interpolated for at least 12 months:

a) In a proven situation of total cessation of its activity or the activity of its sector, as a consequence of the pandemic of COVID -19 pandemic; or

b) By means of a sworn statement by the self-employed person self-employed worker (together with a certificate from a certified certified if the worker is in an organised accounting regime), attesting to a sudden and accentuated drop in turnover of at least 40 % invoicing in the thirty-day period prior to that of the request to the social security services (with reference to the monthly average of the two months previous to that period, or in relation to the same period of the previous year, or for those who have started activity less than 12 months ago, the average of that period). period).

2) Managing partners and members of statutory bodies of foundations, associations or cooperatives with functions equivalent to those, without employees:

(a) who are exclusively covered by social security schemes schemes in that capacity, and who,

b) In the previous year, have had invoicing reported through the the E-invoice, of less than EUR 60 000.00.

3) The financial support will have a duration of 1 month, extendable monthly, up to a maximum of 6 months, and will correspond to

a) To the value of the remuneration registered as taxable income a) To the value of the remuneration registered as the taxable income, with a maximum limit of 1 x IAS (EUR 438.81), in situations when the value of the remuneration considered as taxable income is inferior to 1.5 x IAS (EUR 658.21);

b) 2/3 of the value of the remuneration registered as the contribution b) 2/3 of the value of the remuneration registered as taxable income, with the maximum limit of RMMG (635,00 Euros), in situations situations where the value of the registered remuneration is higher or equal to 1,5 x 1.5 X EUR 658.21).

4) The financial support shall be paid from the month following that in which the submission of the application, and as long as the payment of the extraordinary the self-employed worker maintains the obligation of a quarterly declaration (when subject to this obligation). quarterly declaration (when subject to this obligation).

5) This support does not confer exemption from Social Security.