Presidential Decree No. 98/20, of 9/04, following the declaration of the State of Emergency, resulting from the World Pandemic (COVID-19), established a set of measures to support the economy and families.
Within the scope of social security (INSS), the following measures were approved for employers and for workers:
- Deferral of the payment of the social security contribution of the employer (8%) for the months of April, May and June 2020. These payments are made differently in 6 monthly instalments for 6 months, that is, from July to December 2020, without interest or penalty
- For the months of April, May and June, the private sector employees will not contribute INSS 3%.
Any changes to the system should be done in a period where the employees have not been paid yet.
Please follow the steps on the link below to make the necessary adjustments on the system:
Steps to remove 3% employee contribution
NB! The employee contribution should be reinstated from 1 July 2020.