If the employer does not make the respective monthly delivery by the 20th of each month, it defaults, which constitutes a serious infraction.

The employer is notified to proceed to the voluntary regularization of the missing values and the non-compliance is reported to the Authority for Working Conditions (ACT), with a view to possible inspection and / or application of the corresponding fine. Interest and expenses are also debited to the employer, which will integrate the amount to be paid in the following payment period.

The lack of voluntary regularization of the amounts due to the FCT determines the constitution of debt (equivalent to debt to social security), without prejudice to also constituting a very serious administrative offence. It also determines its enforced recovery and the recovery of interest for late payment.