In addition to the Independent Workers, also the Managing Partners of the Autonomous Region of Madeira who are faced with the total stop of the activity or a break of at least 40% of the turnover, motivated by the current context of the pandemic of COVID-19, may request the support available through Social Security.
In the Region, the Regional Government determined the duplication of this support granted by the Madeira Social Security Institute, ISSM, IP-RAM, complementing it with an equivalent amount, attributed by the Madeira Employment Institute, IEM, IP-RAM.
In this sense, the form for requests to support green receipts and managing partners is now available from Social Security Direct, which must be submitted by April 30th.
The support is intended for managing partners of commercial companies, in the form of private limited companies, as well as members of statutory bodies of foundations, associations or cooperatives with functions equivalent to those, without employees, who are exclusively covered by the employees. social security schemes, members of statutory bodies and who, in the previous year, had their invoices communicated through the E-invoice of less than € 60,000, excluding VAT.
In the request, it is necessary to attest, through a declaration by the owner, together with a certified accountant’s certificate, the registered breach. This is compared with “the monthly average of the two months prior to the request or the same period of the previous year or the average of the entire period in activity, for those who started activity less than 12 months ago.
These workers will be entitled to a financial support corresponding to the amount of the basic remuneration declared in March, referring to February, with the limit of 1 Social Support Index – IAS (438.81 €), in situations where the value of the remuneration registered with incidence base is less than 1.5 IAS (€ 658.22).
If the basic remuneration declared in March for February is equal to or greater than 1.5 IAS (€ 658.22), the employee will be entitled to financial support corresponding to two thirds of the amount of the remuneration recorded as a contributory base, up to the maximum limit corresponding to the Minimum Guaranteed Monthly Remuneration (€ 650.88, in the Autonomous Region of Madeira).
In situations where there is no base remuneration declared in March, referring to February, the value of IAS (438.81 €) is applied.
The contributions will be due, even, during the period in which the managing partner is receiving the referred financial support. The worker may, at this stage, request the postponement of the payment of contributions until after the end of support, from the second month after this end, at which point it is expected that he has resumed his usual activity.
These amounts may be paid through an installment agreement, within a maximum period of 12 months, in equal monthly installments.
As long as financial support is maintained, the self-employed person must also continue to submit his quarterly income statement, if he is subject to that obligation.
Financial support may be requested on the following dates:
· For the month of April – from 20 to 30 April;
· For the month of May – from 20 to 31 May;
· For the month of June – from 20 to 30 June.
Payment will be made from the month following the submission of the application. To this end, the managing partner must:
- Complete the online form available at Social Security Direct. If you do not yet have access to Direct Social Security, you must request your password immediately.
- Register / change the IBAN with Social Security Direct, so that Social Security can proceed with the payment of support, which will be made by bank transfer. If you still do not have the IBAN registered, you must register it through Social Security Direct, in the “Profile” menu, option “change the bank account”;
- The value of extraordinary support for managing partners must be stated in the Remuneration Statement;
- In order to benefit from the complementary support of IEM, IP-RAM, partner-managers must first of all require extraordinary support from the ISSM, IP-RAM, given that the eligibility requirements are the same;
- After submitting the request to Social Security Direct to obtain extraordinary support, the processes analyzed and approved by ISSM, IP-RAM will be sent to IEM, IP RAM, responsible for processing the value of the complementary support, equal to the extraordinary support calculated. by that Institute;
- To take advantage of the support provided by the Regional Government through the IEM, IP-RAM, the applicant simply needs to complete the Declaration of Authorization for data transmission between those entities, which will be available on the ISSM website, IP-RAM, and proceed with its sending. to the email ISSMadeira-ApoioTI@seg-social.pt . Notwithstanding the payment of support granted by two different entities (ISSM, IP-RAM and IEM, IP-RAM), the Regional Government opted to centralize applications in a single institute, in order to avoid duplication of efforts by applicants and to streamline the process leading to the granting of support.
Speaking to the Diário de Notícias da Madeira, Augusta Aguiar, Regional Secretary for Social Inclusion and Citizenship, notes with satisfaction “the importance of this measure, as it protects the managing partners, in this scenario of breach or even impediment of carrying out activity in various sectors of the regional economy. The Regional Government has been attentive to all workers in the Region, without exception, in this pandemic scenario of COVID-19. In this sense, on March 18, with insistence on March 30, there was articulation with the Ministry of Labor, Solidarity and Social Security, in order to find normative solutions that also covered the managing partners and members of the statutory bodies.
These are difficult times, which require the adoption of extraordinary social protection measures for the population, in a much more comprehensive and extended way, without leaving any workers unprotected. ”