How to handle the work compensation funds
What is it for?
It shows the status of the funds that come into play when a contract ends, so that nobody counts on a contribution that does not exist today. Today, no fund generates a line on the payslip: the Delivery rate (%) is 0.0000 for both.
- FCT (Work Compensation Fund): closed, no contributions. The old balance can fund part of the compensation until 31/12/2026, on request to the fund.
- FGCT (Work Compensation Guarantee Fund): suspended, no contributions.
When to use it?
- To confirm the status of a fund before a termination.
- When the alert that the review date has come appears.
- To see what is still to be published in the following year's law.
Where to find it?
- Payroll › Configure › Company › Labour funds.
- Payroll › Configure › Law and calendars › Law not yet published.
Before you start
Your profile is Payroll Administrator. The Accountant profile does not have the Payroll app. These lists are read-only.
How to use it
- Open Labour funds and read State, Legal reference, Source status, Valid until and Review on. The FCT has two lines, one per period.
- Open a line to read the note. When Review on comes, the form warns: “The state of this fund must be checked again: the review date (01/11/2026) has come.” That warning does not change the fund's status.
- Open Law not yet published and look at the line Resumption of the FGCT deliveries in 2027. State says “Hypothesis”.
- In a termination that is covered, tick Mobilise the old FCT balance on the termination form (Payroll › Prepare › Workers and contracts › Terminations).
Example. In this version, the Minimum wage for 2027 line is “Announced, no diploma”. The form itself explains it: “nothing written here is used in a calculation. A value only enters the product in a legal update package, after the law is published.”
Expected result
- You know the status of each fund and until when it was confirmed.
- The payslip does not change. A new value only arrives with a legal update package.
Important notes
Legal basis
Decreto-Lei n.º 115/2023, art. 4, and Lei n.º 70/2013, arts. 31-A and 31-B, as cited on screen. The suspension of the FGCT lasts until the end of the Medium-Term Agreement on Improving Incomes, Wages and Competitiveness (Acordo de Médio Prazo de Melhoria dos Rendimentos, dos Salários e da Competitividade): the legal act gives no date.
Pending validation by a certified accountant: the end of the Medium-Term Agreement and the resumption of contributions to the FGCT in 2027. On the old FCT balance, notes from the Order of Certified Accountants (Ordem dos Contabilistas Certificados) and from lawyers indicate the deadline of 31/12/2026 and, in a termination, up to 50% of the compensation: confirm the specific case.
Common problems
- The form says “This record is already closed (validated, approved, paid or sent)”. It is a legal record and is not changed here, even though the warning talks about cancelling or correcting: this form has no such buttons. Contact support if the status looks wrong to you.
- The Review on date has already passed. It is not a legal deadline. Confirm the situation with the certified accountant.