The decrees issued during the emergency provided for the suspension of payments due in March, April, and May 2020. Employers included in certain categories outlined in the decrees could benefit from this suspension.
For any employers who benefited from the suspension, the deadline for payments was postponed to 16 September 2020.
Payment of the suspended social security contributions can be made in a single instalment or through an instalment plan.
Article 97 of Decree Law no. 104/2020 (the “August” Decree) allowed instalments for the payment of suspended sums, without applying sanctions or interest, based on the following: