Assinada pela ministra do Trabalho, Solidariedade e Segurança Social, Rosário Palma Ramalho, e com efeitos a 26 de julho passado, a portaria n.º 362/2025/1, hoje publicada, procede à regulamentação complementar da portaria n.º 307/2025/1, de 11 de setembro, que define e regulamenta os termos e as condições de atribuição dos apoios imediatos às populações e empresas afetadas pelos incêndios ocorridos entre 26 de julho e 27 de agosto deste ano.
In accordance with the decree, “the total exemption from Social Security contributions, applicable to both the employer and self-employed workers whose activities were directly affected by the fires, covers contributions corresponding to the salaries for the months from July to December 2025.”
The Instituto da Segurança Social (ISS) is authorized to establish protocols with regional coordination and development commissions and local authorities to validate compliance with the conditions for total exemption from Social Security contributions for employers and self-employed workers.
This validation must assess, specifically, the actual occurrence of “loss of income or productive capacity directly caused by the fires,” as stated in the decree.
