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Commentary

1.5 Other employer costs

Portugal

There are other employer costs in Portugal, such as the Work Compensation Fund.

Please note that presently, with regard to the Work Compensation Funds, Decree-Law No 13/2023 of 3 April, in force, has suspended some of the obligations that Decree-Law No 70/2013 of 30 August imposes on employers, while the medium-term agreement for the improvement of income, wages and competitiveness is in force, namely, the following relative obligations, such as payment and accession, are suspended.

The Work Compensation Funds are divided between the Labour Compensation Fund (FCT) and the Labour Compensation Guarantee Fund (FGCT) regulated by the Decree-Law No 70/2013 of August 30, this law aims to

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