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Evolution
The ERP supports handling the simplified social support and lay-off regime for the areas affected by storm «Kristin».
Legal Framework
Law No. 12/2026, of April 14, which amended Decree-Law No. 31-C/2026, created a simplified social support and lay-off regime for the areas affected by storm «Kristin».
Article 22, No. 4 was added, stating that, under this article, the wage compensation the employee is entitled to corresponds to 100% of their normal gross retribution, and is paid by the employer up to a limit of three times the guaranteed minimum monthly wage.
Previously, Articles 298 and following of the Labor Code applied, in particular Article 305, No. 1, subparagraph a) - to receive a monthly minimum amount equal to two-thirds of their normal gross retribution, or the value of the guaranteed minimum monthly wage corresponding to their normal working period, whichever is higher.
Article 22-A was also added, stating that:
For the first 60 days, the wage compensation is paid 80% by Social Security and 20% by the employer.
After that period, the wage compensation is paid 70% by Social Security and 30% by the employer.
This change takes effect the day after its publication (15/04/2026) and takes effect retroactively on 28/01/2026. This means it's a measure with retroactive effects that affects payroll runs already processed.
Settings
To implement the simplified Lay-off regime for the areas affected by storm "Kristin" in the system, you must create the following records:
A specific absence to apply this regime, with the following settings:
Type of Absence in Days, with calculation in days enabled;
On the Earnings tab, choose the Only affects the selected earnings option and specify the earnings that will be affected by the absence;
On the Social Security tab, enable the Never option;
A specific earnings item for calculating the wage compensation, with the following settings:
On the General tab, the Type should be Unit Value; the formula must be Fixed Value and will be calculated in Salary and Vacation;
On the General tab, the Nature must be P for salary, X for extraordinary, and 6 for Retroactive;
On the Deductions tab, choose the same deductions applied to the base salary (R01). Regarding the Social Security deduction, you should keep applying the employee's and the employer's normal rate, since the reporting obligation to Social Security still applies, and entities must continue to submit the Earnings Statements (DRi) at the rate normally applicable to the affected employees (i.e., the rate without any reduction);
On the Other tab, choose Base salary for the Staff column;
A specific leave type for handling the Lay-off, with the following settings:
On the General tab, choose the Lay-off Type; for Days, choose Calendar Days (counting holidays as days), and enable the Has sick leave supplement option;
On the General tab, specify the Lay-off percentage, which should correspond to the percentage of time spent on Lay-off;
On the Processing Data tab, choose the earnings item created in point 2, and set the earnings that contribute to calculating the supplement, namely: Salary and Length of Service Bonuses.
On the Lay-off tab, set the 100% percentage for Contributory Compensation and the RMMG Factor to 3.
Calculating the Compensation
On the Leave, on the Lay-off tab, set the Contributory Compensation percentage to 100 and the RMMG Factor to 3.
The compensation calculation depends on the Lay-off percentage:
Employee is 100% on Lay-off
The employee receives compensation equal to their normal gross retribution, up to a maximum of three times the RMMG (Article 305, No. 1, subparagraph a), and No. 3 of the Labor Code).
Calculation Examples
Scenario 1
Salary = 1,100
Maximum limit 2,760 (value of 3 x RMMG)
Compensation = 1,100
Scenario 2
Salary = 2,800
Maximum limit 2,760 (value of 3 x RMMG)
Compensation = 2,760 (to keep it within the maximum value)
Employee is partially on Lay-off
If the pay for the hours actually worked is lower than the amount corresponding to their normal working period, the employee is entitled to a wage compensation up to that amount. In other words, the employee is entitled to a wage compensation equal to the amount corresponding to their normal working period.
Only a maximum limit applies, meaning the sum of the pay for the hours actually worked and the wage compensation cannot exceed three times the RMMG. (Article 305, No. 1 a) of the Labor Code).
The salary amount is always calculated on a 30-day basis. This means that, to ensure 100% of salary, the system calculates the time worked and the Lay-off time on a 30-day basis. For this reason, it's recommended that the Fixed Days (30) processing type be used in the employee's record.
Calculation Examples
Scenario 1
Salary = 1,600
Lay-off time = 40% over 30 days
Maximum limit 2,760 (value of 3 x RMMG)
Pay for the time worked during Lay-off = 960 (1,600*60%)
Compensation = 640 (1,600-960), to make up the full salary
Scenario 2
Salary = 1,600
Lay-off time = 40% over 10 days
Maximum limit 920 (value of minimum limit * 3)
Pay for the Lay-off period = 533.33 (1,600/30*10 Lay-off days)
Pay for the time worked during Lay-off = 320 (533.33*60%)
Compensation = 213.33 (533.33 - 320), to make up the full salary
Earnings Statements
The reporting obligation to Social Security still applies, and entities must continue to submit the Earnings Statements (DRi) at the rate normally applicable to the affected employees (i.e., the rate without any reduction).
Calculating Backpay
This change takes effect the day after its publication (15/04/2026) and takes effect retroactively on 28/01/2026.
If you want to make this adjustment, follow these steps:
Make sure all lay-off leaves are in the Finished status;
Go to Tables | Processing Data | Leaves, edit the leave, and, on the Lay-off tab, change the Contributory Compensation to 100%.
Go to Processing | Backpay and calculate the backpay for the months in which the lay-off leave was applied.