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Newsletter 20 Oct 2025 · Portugal

Ordinance on total exemption from Social Security contributions for employers and self-employed workers directly affected by the fires

Meet The Law - Direto do Trabalho & Fundos de Pensões

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Ordinance No. 362/2025/1 was published today, serving as supplementary regulation to Ordinance No. 307/2025/1 of 11 September, in the context of the extraordinary measures adopted by the Government to support the populations and companies affected by the fires that occurred between 26 July and 27 August 2025.

The ordinance regulates, in a complementary manner, the total exemption from social security contributions for employers and self-employed persons directly affected by the fires from 26 July to 27 August 2025, with a view to alleviating immediate burdens and protecting employment and activity in the areas covered.

The following may benefit from the ordinance:

  • Employers located in the parishes identified by Council of Ministers Resolution No. 126-A/2025,  whose activity has been directly affected by the fires.
  • Self-employed persons whose activity, carried out in the same areas and period, has been directly affected.

The exemption is total and applies to:

  • Social security contributions payable by the employer (employer contributions) in respect of employees;
  • Social security contributions payable by self-employed persons;

The exemption applies to contributions for the months of July to December 2025.

The order comes into force on the day following its publication and has retroactive effect from 26 July 2025, ensuring that the support covers the entire period affected by the fires.

For more information on Order No. 362/2025/1, please click here.

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