CONVERGENT SOCIAL PROTECTION SCHEME (CSPS) - CONTRIBUTIONS AND BENEFITS

CONVERGENT SOCIAL PROTECTION SCHEME (CSPS)
CONTRIBUTIONS AND BENEFITS

» Who pays the contributions?

Public employee?s contribution

Services that process monthly compensations make deductions on the gross salary, as defined in the scope of the social security general scheme of public employees and forward for the - Public Employees Special Pension Scheme (Caixa Geral de Aposentações) - public employees? contributions ? 11% corresponding:

» 8% to the deduction for the retirement pension

» 3% to the deduction for the survivor?s pension

Employer?s entity contribution

Services apply, on the monthly compensation, as defined in the scope of the social security general scheme of public employees, the rate of 23,75% and forward the respective amounts to the Public Employees Special Pension Scheme, together with the public employee? contributions

» Equivalence to the inflow of contributions

Periods in which there is not actual performance of work, due to the occurrence of any eventuality are equivalent to the inflow of contributions for the Public Employees Special Pension Scheme

In those situations and as the compensation is not being paid, the payment of contributions is not due, neither for the public employee, nor for the employer entity. Nevertheless, these periods are registered for contributory career purposes with the value of the reference compensation that has been calculated for setting the respective social benefit (allowance)

» Who grants and pays benefits?

Employer entities

It is of the direct responsibility of employer entities, the grant of benefits related to immediate eventualities:

» illness

» maternity, paternity and adoption (parenthood)

» unemployment

» accidents at work and occupational diseases

» death (in the part relating to death allowance)

Public Employees Special Pension Scheme

Benefits related to deferred eventualities are of Public Employees Special Pension Scheme responsibility:

» disability

» old age

» death (as to survivor?s pension)

» benefits due to permanent incapacity and death resulting from accidents at work and occupational diseases

Note

The death benefit of a retired person is paid by Public Employees Special Pension Scheme

» Notes

In the convergent social protection scheme there is no place to payment of contributions, nor of contributions for eventualities:

» illness

» maternity, paternity and adoption (parenthood)

» unemployment

» accidents at work and occupational diseases