Flash News NA 3/04/2024
Chartered Accountants
New Regulations - Chartered Accountants.
New Regulations - Chartered Accountants.
The Single Report brings together a series of crucial information about employment, working conditions, and professional training within a company and it is an essential tool for human resources management.
In recent years, we have witnessed a significant evolution in the remote working regulation, with the growing adherence to teleworking in various sectors.
With the end of 2023, the closing cycle now begins for most companies, except for those that have opted for a differentiated tax regime.
The legal regimes of the Work Compensation Fund (FCT) and the Guarantee Fund for Work Compensation (FGCT) have changed with the publication of DL 115/2023, of December 15th.
Regarding the FCT, the changes are profound, highlighting the definitive cessation of some of the employers' obligations, including making deliveries to the Fund, the extinction of employers' debts to the FCT and the change of the purposes for which it can be mobilized. Following these changes, the Fund will no longer be structured around individual registration accounts per employee, which will merge into a single global account per employer.
In the end year closure of accounts, several procedures must be observed, among which we highlight the verification of tax savings resulting from the application of tax benefits in force for each year.
In the current job market, the need for adjusting values related to travel in a personal vehicle and allowances is gaining increasing relevance to meet market demands. It is within this context that the State Budget for 2024 (SB 2024) introduces significant modifications.
Vehicles with foreign registration must comply with some rules to be able to circulate in national territory.
Participation of the director of Nominaurea in the Jornal Económico of 11/30/2023 (pg. 10).
Main tax changes introduced by the 2024 state budget in Portugal.
The national minimum wage is the minimum base remuneration that employees are entitled to receive in Portugal. This value is set annually by the Government, after consultation with social partners, considering inflation, productivity, economic growth, and competitiveness.
e-Clic is the new digital Social Security counter, designed to improve the relationship with this Portuguese Entity. It is available 24/7 and can be accessed from a computer, tablet, or smartphone. This new channel reinforces the rights of citizens and companies, ensuring simpler, faster, dematerialized, and closer communication.
Foram fixados os valores limites de compensação pela prestação de teletrabalho que estão isentos de pagamento de IRS e de contribuições para a Segurança Social, tal como está previsto no nº 6 do artigo 168º do Código do Trabalho.
Os fringe benefits são complementos à remuneração que as empresas oferecem aos seus funcionários. Alguns benefícios são concedidos a todos os trabalhadores, enquanto outros podem ser disponibilizados apenas aos que ocupam certos cargos. Adicionalmente, existem benefícios que são concedidos para compensar os funcionários pelos custos relacionados com o desempenho das suas funções, já outros são voltados para a satisfação geral no trabalho.
Em qualquer caso, os empregadores utilizam os fringe benefits como um instrumento de recrutamento, motivação e retenção de colaboradores.
O regime de atribuição de compensação por utilização de viatura própria do trabalhador em serviço da entidade patronal, os denominados quilómetros, tem como finalidade a atribuição de uma compensação aos trabalhadores dependentes pelas despesas que suportam com combustíveis, seguros, reparações, desgaste da viatura, etc.