Payment of the deliveries provided for in Law 70/2013 of 30 August 2013 takes place after the employer’s accession, the inclusion of the workers covered by the scope of the new scheme in the scheme and the start of performance of the respective employment contracts.

The payment is compulsory, monthly and corresponds to 1% of the basic salary and length of service to which the workers are entitled, distributed as follows:

The employer makes 12 payments per year, corresponding to 12 monthly salaries of its employees. The supplies therefore do not relate to the amounts paid by way of holiday and Christmas bonuses.

The deliveries provided for under this scheme are carried out by means of a two-step procedure: issuing a document for payment and the payment itself.

The issuance of document for payment is carried out on the website www.FundosCompensacao.pt, from the 10th of each month. The IT application determines the amount to be paid each month according to the data entered by the employer relating to the employment contracts he has concluded with his workers, so he will only have to validate that amount. This validation shall lead to the creation of the document containing the references for payment.

The document for payment may contain all outstanding amounts (default option), or it may relate only to the amounts payable for the current month. Thus, the employer may choose to pay only the amount relating to the current month, subject, however, to the debit of interest and expenses relating to the unpaid portion (previous months).

Payment is due between the 10th and 20th of each month and can be made at an ATM (payment for services) or through homebanking. Payment can still be made until the 8th of the following month, but subject to daily interest counting from the 20th. The corresponding interest will be included in the next month's payment.

For employers joining the FCT, the payment of deliveries to that fund and to the FGCT is made at the same time, with the parcels intended for each of the funds duly identified.

Deliveries are made exclusively through the settlement of the document for payment, and no other means is accepted for the fulfilment of the contribution obligation by the employer. The document issued by the employer, whether it relates to all the outstanding amounts or only to the current month, is settled in full, partial payment is not possible and is valid on the 8th of the following month.