This information was frequently updated during the pandemic; it should be read in light of the legislation in force at each moment.
1. Support for workers
- Prophylactic isolation (14 days)
- Payment of 100% of the reference remuneration during isolation ordered by the Health Authority.
- Not applicable where teleworking is possible. No waiting or qualifying period.
- COVID‑19 infection
- Entitlement to sickness benefit upon presentation of a medical certificate
- Assistance to children/grandchildren (prophylactic isolation)
- Justified absences for 14 days with no loss of salary.
- Assistance to children/grandchildren (<12 or with disability/chronic illness)
- Justified absences for 14 days. Support equal to 65% of salary (100% for children / 65% for grandchildren after the 2020 State Budget came into force). Form RP 5052‑DGSS required.
- School closures
- Employees: Exceptional support equal to two‑thirds of salary (minimum €635, maximum three times the national minimum wage). Form GF 88‑DGSS required.
- Self‑employed: Exceptional support equal to one‑third of average Q1 2020 income (minimum IAS €438.81), plus extraordinary support for total business stoppage (up to one IAS). Same form GF 88‑DGSS.
2. Support for companies
- Simplified lay‑off / lay‑off with training
- For crisis situations (total stoppage due to supply‑chain interruption or 40% revenue drop over 60 days).
- Full exemption from Social Security contributions for workers and statutory bodies.
- Extraordinary support for maintaining employment contracts
- Financial support for one month, extendable up to six months, where the company is in crisis and has already used up annual leave and internal flexibility mechanisms.
- Incentives for normalisation
- IEFP payment of one national minimum wage per worker.
- Restitution rules
- Support must be repaid in case of dismissals (except for just cause), non‑payment of wages, non‑compliance with tax or contribution obligations, distribution of profits, or false declarations.
3. Occupational health and safety
External occupational health and safety providers must prepare contingency plans and protocols to deal with suspected or confirmed infections, based on their knowledge of staff numbers and workplace organisation.
Rita Duarte | [email protected]
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