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2025 did not bring structural reforms to the Labour Code, but it was a year marked by relevant developments: new rights to absence for health‑related reasons, the entry into force of European AI rules with a direct impact on HR management, the overhaul of international hiring policies, judicial developments in platform work, and stricter enforcement in the areas of equality and inclusion.
What is the action plan for 2026?
🟠 AI ACT
- Mandatory mapping of AI systems used in recruitment, evaluation, promotion, and monitoring of workers.
- Elimination of prohibited practices, including the inference of emotions in the workplace context (applicable since February 2025).
- Preparation for the regime applicable to “high‑risk” systems, with new obligations regarding human oversight, registration, and transparency from the second half of 2026.
🟠 SOCIAL SECURITY
- Mandatory communication of hiring before the start of the contract, exclusively via Segurança Social Direta, including the Social Security number (NISS), permanent remuneration, and professional category.
- Replacement of the remuneration declaration with a pre‑filled model, subject to validation, correction, or tacit acceptance by the 20th of the following month.
- Mandatory integration of payroll systems with Segurança Social Direta and the Interoperability Services Platform, on a voluntary basis in 2026 and mandatory in 2027.
🟠 ENFORCEMENT AND COMPLIANCE
- Obligation to assess and correct pay gaps, based on objective job evaluation criteria and transparent salary policies.
- Annual verification of compliance with employment quotas for persons with disabilities, with documentation of grounds for non‑application or objective impossibility.
- Implementation of internal policies on alcohol and psychoactive substances, involving the Occupational Health Physician, counter‑testing, and auditable records.
🟠 WORK COMPENSATION FUND
- Possibility to mobilise balances for legally permitted purposes, including training, housing, social facilities, and termination compensation.
- Final deadline for withdrawal by 31 December 2026, after which unused amounts will revert to the Work Compensation Guarantee Fund.
- Limitation on the number of mobilisation requests (2 or 4, depending on the balance), requiring phased planning and coordination with treasury management.
🟠 INTERNATIONAL MOBILITY
- Hiring of third‑country nationals dependent on visas issued in the country of origin, following the repeal of the Manifestation of Interest mechanism.
- Need for strict alignment between visa type, employment contract, duties performed, workplace, and contribution framework.
- Increased risk of refusals, inspections, and invalidation of authorisations in cases of documentary inconsistency.
Hot topics for 2026:
🟠 Digital transformation
🟠 Competition in the labour market
🟠 Presumption of employment status
🟠 Restructurings
All the information here.
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- RH Magazine