Extraordinary Measure to Encourage Professional Activity 2021

Who it applies to

It is intended for self-employed worker`s, including sole proprietors, subject to the suspension of activities or closure of facilities and establishments by legislative or administrative determination from a government source, in the state of emergency.

It is intended for workers who are covered exclusively by the self-employed worker´s regime, or who are also covered by the employee’s regime, and their spouses who are subject to the duty of closure.

This support covers self-employed workers who, in march 2020, were exclusively covered by the self-employed workers’ regime, or who were also covered by the employee’s regime and did not earn, in that regime, more than the amount of the social support index (SSI) (438.81€), and their spouses and who are not pensioners:

• Have been in business for more than 12 months, without their contribution obligation for at least 3 consecutive months or six months interpolated for at least 12 months;
• Have been in business for less than 12 months;
• Are exempt from the payment of contributions (when there is no income or the amount of contributions due by virtue of the relevant income in 2019 is less than € 20.00).

What is support

The value of the support is calculated based on:

• 70% of the average turnover reported for tax purposes between march 1, 2019 and february 29, 2020 associated with the provision of services + 20% of the average turnover reported for tax purposes between march 1, 2019 and february 29, 2020 associated with the sale of goods or provision of services in the hotel and similar activities, catering and beverages;

The amount of financial support to be received corresponds to the amount determined above multiplied by the respective invoicing breakdown, expressed in percentage terms.

It has as maximum limit 50% of the SSI value (219.41€) and minimum corresponding to the lowest base value of minimum contribution incidence (20€/21.40%=93.45€).93,45€).

The support is granted for one month, being paid in the month of the support application.

Application for the month of january support

Example 1:

Average billing for services rendered in 2019: 5,000€

Billing breakage: 50%

Maximum limit = 50% SSI (219.41)

Minimum limit= 93.45€ (20€/21.40%)

Relevant income= 5,000×70% = 3,500€

Value of the support = 3,500€ x 50% = 1,750€.

As it is higher than the maximum limit, the value of the support to be paid is 219.41€.

Example 2:

Average sales invoice in 2019: 700€.

Billing breakage: 50%

Maximum limit = 50% SSI (219.41)

Minimum limit = 93.45€ (€20/21.40%)

Relevant income = 700×20% = 140€

Value of the support = 140€ x 50% = 70€.

As it is lower than the minimum limit, the value of the support to be paid will be 93.45€.

Exemption from payment of contributions

The granting of support determines, from the month following the end of the support, the end of the exemption from the scheme. With the effects of the inclusion in the regime of self-employed workers begins the obligation to make the quarterly declaration, when subject to this obligation, and the respective contribution obligation.

How do I prove the total cessation of the activity or activity of the respective sector?

By a declaration of the self, under commitment of honor, or, in the case of self-employed workers in the organized accounting regime, by a certified accountant.

How do I prove the abrupt and sharp drop of at least 40% in invoicing?

By a declaration of the self-employed person together with a certified accountant’s certificate. The breakdown of invoicing in the period of 30 days prior to the request is compared with:

• The monthly average of the two months preceding the request
• The same period of the previous year
• The average of the whole period in activity for those who have started less than 12 months ago.

The break is subject to subsequent verification by the social security, within one year from the granting of the support, based on information requested from the tax and customs authority, giving rise to the possible refund of amounts unduly received.

How long is the support

The support is granted for one month, being paid in the month of the support application.

When can i apply for this financial support?

The support for the month of january must be requested from february 1st to 10th.

Am I eligible for other support?

No. During the period in which you receive the extraordinary incentive support for professional activity you are not entitled to receive other supports:

• Prophylactic isolation sickness subsidy;
• Illness, parenthood or unemployment subsidy;
• Child and grandchild care subsidies;
• Extraordinary support for the reduction of worker’s economic activity;
• Simplified lay-off (extraordinary measure to support the maintenance of labor contracts)
• Extraordinary support to the progressive resumption of activity.

You can get more information at the following links:

Extraordinary Measure for the Incentive to Professional Activity - seg-social.pt (seg-social.pt)