Adherence to the regime established by Law 70/2013 of 30 August 2013 is compulsory for all employers who conclude employment contracts governed by the Labour Code, as from 1 October 2013, with the exceptions provided for therein.

However, joining the FCT is optional and the employer may, alternatively, choose to make deliveries to an Equivalent Mechanism (ME).

Membership of the FGCT is mandatory and takes place automatically, at the option of the employer by the FCT or by ME.

Membership is carried out by registering on the website www.fundoscompensacao.pt (with the credentials of the Direct Social Security) and must be carried out with the conclusion of the first employment contract covered by Law 70/2013 of 30 August and until the date of commencement of performance of that contract.

In case of option for the FCT, the membership determines the creation of a global account for the employer, which will integrate the individualized registration accounts of all new workers that will hire under this new regime.

Failure to join the FCT and/or the ME by the date of commencement of performance of the first employment contract covered by the new regime constitutes a very serious administrative offence.