Regarding the exceptional compensation measure to be paid to employers by IAPMEI or by the Instituto de Turismo de Portugal (Decree-Law 109-B/2021, of December 7), following the updating of the minimum monthly wage (RMMG), Social Security will, as it did in 2021, determine which employers meet the legal conditions to benefit from the exceptional compensation measure for the increase in the RMMG.
The clearance will take place, once only, on January 25, 2022, and will refer to the remunerations contained in the Remuneration Statements (DR) for the month of December 2021 (delivered in January 2022).
The following criteria will be applied to determine the number of employees per employer:
- All employees with a base pay with the following remuneration types: "P - base pay" and "6 - salary adjustments" will be considered. Other declared remuneration types will not be considered.
- All workers will be tabulated by three pay levels:
- No. of employees with pay equal to 665 euros (No. 1, Art. 5 of Decree Law No. 109-B/2021, December 7);
- No. of employees with pay above 665 euros and below 705 euros (No. 2, Art. 5 of Decree Law No. 109-B/2021, December 7);
- No. of employees with remuneration above 665 euros and below 705 euros (December 2021) and with remuneration below 665 euros (December 2020) (No. 3, Article 5 of Decree Law No. 109-B/2021, December 7).
In case the DR has a number of days less than 30 days, the daily value multiplied by 30 will be considered. In case there are equivalences to the remuneration entry for the full month of December, the value corresponding to the last remuneration delivered in 2021 will be considered.
