{"id":4889,"date":"2019-06-05T09:30:47","date_gmt":"2019-06-05T08:30:47","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=4889"},"modified":"2025-12-03T15:27:37","modified_gmt":"2025-12-03T15:27:37","slug":"guia-atrasos-salariais-ii","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/guia-atrasos-salariais-ii\/","title":{"rendered":"Guia pr\u00e1tico para lidar com atrasos salariais \u2013 Parte II"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/category\/rh-e-lideranca\/salarios\/\" class=\"entry-header__link\">Sal\u00e1rios<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tGuia pr\u00e1tico para lidar com atrasos salariais \u2013 Parte II\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publicado em <time class=\"entry-date published\" datetime=\"2019-06-05T09:30:47+01:00\">Junho 5, 2019<\/time><\/span><span class=\"reading-time\"> minutos de leitura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Guia pr\u00e1tico para lidar com atrasos salariais \u2013 Parte II\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/guia-atrasos-salariais-ii\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/ashleyhindsman\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/Ashley-Thompson-350x350.jpg\" class=\"entry-author__image\" alt=\"Ashley Thompson\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/Ashley-Thompson-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/Ashley-Thompson.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ashley Thompson<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">Na segunda parte <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/lidar-com-atrasos-salariais-i\/\">deste artigo<\/a>, abordamos os cen\u00e1rios mais habituais e olhamos para o impacto fiscal e contabil\u00edstico dos sal\u00e1rios em atraso.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-como-se-contabilizam-os-juros-dos-salarios-em-atraso\"><strong>Como se contabilizam os juros dos sal\u00e1rios em atraso?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Existem formas diferentes de calcular os juros adjacentes de atrasos salariais. Cada uma delas depende do motivo que o originou:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-demora-no-pagamento\"><strong>Demora no pagamento<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nesta situa\u00e7\u00e3o, o <a href=\"https:\/\/www.sage.com\/pt-pt\/recursos-humanos\/recibos-de-vencimento\/\">sal\u00e1rio<\/a> foi previsto e determinado atempadamente, mas o seu <strong>pagamento demorou mais que o acordado<\/strong>. <mark class=\"highlight-and-share\">O acr\u00e9scimo de sal\u00e1rio que dever\u00e1 ser feito para compensar o atraso pode ser debitado das contas usadas para os gastos com o pessoal.<\/mark> J\u00e1 o pagamento propriamente dito poder\u00e1 ser compensado como cr\u00e9dito nas contas de <strong><a href=\"https:\/\/www.sage.com\/pt-pt\/software-tesouraria\/\">tesouraria<\/a><\/strong> da vossa empresa.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-erro-humano-ou-tecnologico\"><strong>Erro humano ou tecnol\u00f3gico<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos considerar, por exemplo, <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/lidar-com-atrasos-salariais-i\/\">erros contabil\u00edsticos<\/a>. Estes podem ter origem na informa\u00e7\u00e3o contida nas folhas de pagamento, num valor mal determinado pelo departamento de contabilidade, ou numa presta\u00e7\u00e3o de servi\u00e7os mal calculada. O melhor ser\u00e1 recorrer a uma solu\u00e7\u00e3o de gest\u00e3o como o<strong> <a href=\"https:\/\/www.sage.com\/pt-pt\/produtos\/sage-50cloud-salarios\/\">Sage 50cloud Sal\u00e1rios<\/a>,<\/strong> que vos pode ajudar a monitorizar todos os pagamentos di\u00e1rios da vossa empresa e a evitar erros deste g\u00e9nero. <mark class=\"highlight-and-share\">A principal consequ\u00eancia de um erro deste tipo \u00e9 a liquida\u00e7\u00e3o e pagamento de uma quantia maior (ou menor) que o suposto.<\/mark><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ao corrigir erros de anos fiscais passados, n\u00e3o recorram \u00e0s contas usadas para gastos com o pessoal.<\/strong> Em vez disso, recorram a uma conta de patrim\u00f3nio l\u00edquido (reservas volunt\u00e1rias) com cr\u00e9dito para a tesouraria ou que reflitam a d\u00edvida para com os trabalhadores.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-novas-informacoes\"><strong>Novas informa\u00e7\u00f5es<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 poss\u00edvel que o atraso nos sal\u00e1rios suja como consequ\u00eancia de uma informa\u00e7\u00e3o que vos chegou fora de tempo ou at\u00e9 de um servi\u00e7o\/investimento mal calculado. Por exemplo: subestimar o valor de um servi\u00e7o que acaba por vos custar mais do que o previsto inicialmente.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso se deparem com esta situa\u00e7\u00e3o, ter\u00e3o que fazer <strong>altera\u00e7\u00f5es \u00e0s estimativas contabil\u00edsticas da vossa empresa<\/strong>. Ajustem as contas de gasto com o pessoal de acordo com a vossa d\u00edvida.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-apos-o-fecho-do-ano-fiscal\"><strong>Ap\u00f3s o fecho do ano fiscal<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c9 poss\u00edvel que entre o fecho do ano fiscal e o balan\u00e7o das contas anuais sejam apurados atrasos salariais. <\/strong>Se as condi\u00e7\u00f5es que vos levaram a pagar mais aos trabalhadores j\u00e1 existiam no fecho de contas, estas devem ser tidas em conta no momento de balan\u00e7o. Fa\u00e7am um ajuste nas vossas contas e mantenham toda a documenta\u00e7\u00e3o em ordem. <mark class=\"highlight-and-share\">Se os atrasos surgirem devido a condicionantes que n\u00e3o existiam aquando do fecho do ano fiscal, n\u00e3o poder\u00e3o fazer ajustes<\/mark>. No entanto, dever\u00e3o avisar os vossos contabilistas e reportar os atrasos no vosso relat\u00f3rio anual de contas.<\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Sage 100cloud<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Sage 100cloud Recursos Humanos<br \/>\nSolu\u00e7\u00e3o para as empresas que trabalham para os seus colaboradores<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/produtos\/sage-100cloud\/\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-4877\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Descubra mais<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-902210528-1064x810.jpg\" class=\"single-cta__image\" alt=\"Mulher de neg\u00f3cios conferindo cashflows\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-902210528-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Saiba mais sobre os t\u00f3picos mencionados neste artigo<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/colaboradores\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tColaboradores\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/cumprir-legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCumprir legisla\u00e7\u00e3o\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/despesas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDespesas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tEmpresas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/pessoas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPessoas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/processar-salarios\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tProcessar Sal\u00e1rios\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/recursos-humanos\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tRecursos Humanos\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/software\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tSoftware\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Aprofunde o seu conhecimento<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-11878 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-recursos-humanos business_type-medias-empresas card-post--is-clickable\"\n>\n\t<div 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class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-10-02T08:16:20+01:00\">Outubro 2, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/erros-na-folha-de-ponto-como-evita-los-com-eficacia\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tRegisto de tempos de trabalho: erros que podem criar problemas numa inspe\u00e7\u00e3o da ACT\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tSaiba quais os erros no registo do tempo que podem criar riscos numa inspe\u00e7\u00e3o da ACT e como garantir informa\u00e7\u00e3o completa e acess\u00edvel.\u00a0\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">Artigos mais recentes<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-5903 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca category-tecnologia-e-inovacao tag-empresas tag-estrategia tag-tecnologia tag-tomar-decisoes-financeiras business_type-medias-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-e-commerce industry-retalho industry-entretenimento industry-producao industry-quimica industry-sem-fins-lucrativos industry-servicos industry-servicos-financeiros industry-tecnologia industry-viagens-e-hotelaria\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/tesouraria-corporativa-centralizar-liquidez\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-521696036-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-521696036-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-521696036-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-521696036-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-24T08:39:01+01:00\">Setembro 24, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tTesouraria corporativa: como centralizar liquidez, bancos, pagamentos e risco financeiro\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-11961 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-inteligencia-artificial tag-recursos-humanos business_type-medias-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/software-rh-para-pequenas-empresas\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1181223319-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho a rever documentos num computador port\u00e1til num ambiente de escrit\u00f3rio.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1181223319-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1181223319-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1181223319-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-21T13:00:51+01:00\">Setembro 21, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo escolher o melhor software de RH para uma PME: crit\u00e9rios, custos e checklist\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-13628 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-recursos-humanos business_type-medias-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/controlo-assiduidade-digital-gestao-ausencias\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1213042683-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1213042683-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1213042683-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1213042683-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-11T09:14:37+01:00\">Setembro 11, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tSoftware de controlo de assiduidade: 8 crit\u00e9rios para gerir hor\u00e1rios, aus\u00eancias e equipas h\u00edbridas\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-14143 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-inteligencia-artificial tag-recursos-humanos tag-tecnologia business_type-pequenas-empresas business_type-medias-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/ai-act-formacao-inteligencia-artificial-empresas\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Small-Restaurant_4136-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa sentada em frente a um computador port\u00e1til a conversar com outra pessoa numa mesa de um estabelecimento de restaura\u00e7\u00e3o, com documentos e materiais de trabalho sobre a mesa.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Small-Restaurant_4136-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Small-Restaurant_4136-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Small-Restaurant_4136-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-08T08:53:56+01:00\">Setembro 8, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAI Act: que empresas devem formar os seus trabalhadores em IA e como faz\u00ea-lo\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Na segunda parte deste artigo, abordamos os cen\u00e1rios mais habituais e olhamos para o impacto fiscal e contabil\u00edstico dos sal\u00e1rios em atraso. Como se contabilizam os juros dos sal\u00e1rios em atraso? Existem formas diferentes de calcular os juros adjacentes de atrasos salariais. Cada uma delas depende do motivo que o originou: Demora no pagamento Nesta [&hellip;]<\/p>\n","protected":false},"author":103,"featured_media":337,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"30","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[25,16,15,30],"tags":[229,70,56,187,212,97,222,191],"business_type":[3],"context":[],"industry":[],"persona":[51,49,45],"imagine_tag":[136,138,155,142,184,185,274],"coauthors":[493],"class_list":["post-4889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","category-rh-e-lideranca","category-salarios","tag-colaboradores","tag-cumprir-legislacao","tag-despesas","tag-empresas","tag-pessoas","tag-processar-salarios","tag-recursos-humanos","tag-software","business_type-medias-empresas"],"sage_meta":{"region":"pt-pt","author_name":"Ashley Thompson","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-543197109_super-1.jpg","imagine_tags":{"136":"Contabilistas","138":"Gest\u00e3o","155":"Legal","142":"Sal\u00e1rios","184":"Software de Recursos Humanos","185":"Software de Sal\u00e1rios","274":"Tesouraria"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Portugal","distributor_original_site_url":"https:\/\/www.sage.com\/pt-pt\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/users\/103"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=4889"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4889\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/337"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4889"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4889"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4889"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4889"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4889"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4889"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}