Both the employees' and the employers' contributions are to be sent to Caixa Geral de Aposentações (CGA) from the day the salary is paid until the 15th of the immediately following month. Some pensions paid by CGA are third party responsibility. The amount of those pensions must be given to CGA until the 15th of the month in which the payment of those pensions takes place. When the 15th is a national holiday, a Saturday or a Sunday, the contributions and the pension burden can be given in the following working day.
Note: Legislation and most documents are in Portuguese language only