Despacho n.º 2732/2021
Data de publicação | 11 Março 2021 |
Seção | Serie II |
Órgão | Trabalho, Solidariedade e Segurança Social - Gabinete do Secretário de Estado da Segurança Social |
Despacho n.º 2732/2021
Sumário: Determina o alargamento do prazo para escolha de modalidade de pagamento no âmbito do diferimento extraordinário do pagamento de contribuições.
O Decreto-Lei n.º 10-F/2020, de 26 de março, que estabelece um regime excecional e temporário de cumprimento de obrigações fiscais e contribuições sociais, no âmbito da pandemia da doença COVID-19, foi alterado pelo Decreto-Lei n.º 99/2020, de 22 de novembro, que aditou o artigo 9.º-A, prevendo um regime extraordinário de diferimento de obrigações fiscais e contributivas relativas aos meses de novembro e dezembro de 2020.
Prevê o n.º 4 do referido artigo 9.º-A que os trabalhadores independentes e as entidades empregadoras dos setores privado e social classificadas como micro, pequena e média empresa têm direito ao diferimento extraordinário do pagamento de contribuições referentes a novembro e dezembro de 2020, dispondo ainda o n.º 7 que essa possibilidade não se encontra sujeita a requerimento, devendo as entidades empregadoras e os trabalhadores independentes indicar, em fevereiro de 2021, na Segurança Social Direta, qual dos prazos de pagamento (três ou seis prestações) pretendem utilizar.
Tendo em conta os impactos sofridos nos meses mais recentes pelos destinatários desta medida, entende-se pertinente alargar o prazo durante o qual é possível indicar qual das modalidades de pagamento é a adotada.
Nestes termos, e ao abrigo das competências delegadas no âmbito do...
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