Companies have until 31 December 2026 to use the amounts held in the Compensation Fund for Employment (FCT), which was converted into a closed fund pursuant to Decree-Law No. 115/2023. Such amounts may be allocated, namely, to housing policies, investments previously agreed with workers’ representative bodies, certified training and qualification programmes, as well as to the payment of up to 50% of the compensation due upon termination of the employment contract.

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