In the scope of Social Security, since April 2022, a new version of the "Report Employee's Attachment" service has been established under Employment > Employee Attachments > Report Employee's Attachment, which replaced the current "Admit Job".
In addition, the denomination also extended the number of mandatory spaces to collect more information regarding the employment contract, namely: (i) the provision of work (whether face-to-face or telecommuting); (ii) occupation; (iii) base pay; (iv) percentage of work (mandatory in part-time contracts, by reference to the normal full-time weekly period); (v) hours of work (weekly hours or intermittent contracts); (vi) days worked (mandatory in part-time contracts (monthly days) or in intermittent contracts (annual days)); (vii) reason for the contract (mandatory in fixed-term contracts based on the list of justifiable reasons set forth in art. 140 of the Labor Code) and per diem rates (optional field). On the other hand, companies may also (i) update the type of contract and its effective date (for example: conversion of a fixed-term contract into an open-ended contract ahead of time) and (ii) manage active contracts, which will facilitate the update with regard to contract information.
All employers or legal representatives, between April 1st and the last day of the year 2022, should have updated and registered the data of all active contracts that were previously reported to the Social Security. However, in 2023, Social Security extended the deadline until the end of the 1st half of this year.
With regard to the current year, Decree-Law no. 85-A/2022 of December 22 established an increase in the value of the national minimum wage from €705.00 to €760.00, having increased €55.00, effective as of January 1, 2023. Therefore, starting on the aforementioned date, all workers who are currently earning a salary lower than €760.00 are entitled to have their salary updated to at least this amount.
Ordinance no. 298/2022, dated December 16, was published in the Diário da República (Official Gazette), setting the value of the IAS (Social Support Index) for 2023 at € 480.43, having been € 443.20 in 2022. The Social Support Index is the decisive reference measure for fixing, calculating and updating several Social Security benefits, such as unemployment benefits, applicable as of 1 January 2023.
The meal allowance is the amount paid to the employee for each working day to compensate the expense that he has with the meal taken during the working day. This allowance is considered a social benefit and Portuguese law recognizes that it must be paid by all companies, both in the public and private sector, however it is not mandatory by law, so it is not covered by the Labor Code. However, a minimum value is attributed to this benefit, contemplated in the State Budget, for civil service workers, which had a value of 4.77€.
In this sense, as of October 1, 2022, with the setting of the updates regarding the meal allowance with Ordinance no. 280/2022 for Public Administration workers. This legal rule resulted in the increase of the value of the meal allowance in the following table: (i) increased to 5.20€ when paid in cash and (ii) increased to 8.32 when paid in vouchers or meal cards. It should be noted that these values are excluded from taxation under IRS and Social Security.
Finally, in the segment of the update of remuneration in the public administration and measures to enhance the value of public administration workers, we can list the following changes: (i) alteration of the remuneratory base and update of the value of the remunerations of the Public Administration; (ii) alteration of the remuneratory structure of the general career of senior technician; (iii) alteration of the remuneratory structure of the categories of technical assistant and technical coordinator of the general career of technical assistant, including the complementary positions of the technical assistant category; (iv) alteration of the remuneratory structure of the operational assistant category of the general career of operational assistant; (v) alteration of the remuneratory tables of the military personnel of the permanent staff, under contract and voluntary regime and of military personnel in basic instruction, of the three branches of the Armed Forces; (vi) alteration of the remuneration structure of the guard category for the military of the Guarda Nacional Republicana; (vii) alteration of the remuneration structure of the police officer category for personnel with police duties with the Public Security Police; (viii) alteration of the remuneration structure of the special career of pre-hospital emergency technician (ix) alteration of the remuneration structure of the special career for lifeboat crew members of the Institute of Solidarity to Shipwrecked; (x) alteration of the remuneration structure of the categories of inspector and coordinating inspector, of the special inspection career, including the complementary positions of the category of inspector; and (xi) alteration of the remuneration structure of the security career of employees of the Judiciary Police.
Ana Beatriz Guerreiro (Extra Curricular Internship in Law) January 10, 2023
Comments