{"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-14062 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-colaboradores tag-equipa tag-recursos-humanos business_type-medias-empresas card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-1215x810.jpg\" class=\"card-post__image\" alt=\"Mulher loira com camisa azul a conversar animadamente numa reuni\u00e3o de trabalho, enquanto os colegas, vistos de costas, escutam atentamente. Ambiente profissional e colaborativo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-1215x810.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\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div 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=\"2026-07-27T07:54:22+01:00\">Julho 27, 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\/metas-kpis-productividade-equipa\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tMetas e KPIs: como acompanhar a produtividade da equipa\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 como usar um sistema de metas e KPIs para acompanhar a produtividade, rever resultados e tomar melhores decis\u00f5es de gest\u00e3o.\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-14040 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\/relatorio-unico-dados-atualizados\/\"\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-1314040262-684x384.jpg\" class=\"card-post__image\" alt=\"Duas mulheres a caminhar pela oficina enquanto conversam.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1314040262-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1314040262-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1314040262-1440x810.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=\"2026-07-21T10:19:28+01:00\">Julho 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\">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\tRelat\u00f3rio \u00danico: dados de RH que deve manter atualizados todo o ano\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-14029 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-colaboradores tag-equipa tag-produtividade 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\/people-analytics-produtividade\/\"\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\/2023\/10\/GettyImages-944515884-684x384.jpg\" class=\"card-post__image\" alt=\"Uma mulher a rever documentos durante uma reuni\u00e3o\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-944515884-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-944515884-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-944515884-1215x810.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=\"2026-07-15T08:46:18+01:00\">Julho 15, 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\tPeople analytics: Como alinhar RH, produtividade e finan\u00e7as\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-9310 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-erp tag-software tag-tecnologia business_type-medias-empresas industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/erp-vertical-vs-erp-horizontal-semelhancas-e-diferencas\/\"\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-1288428995-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a intervir numa reuni\u00e3o de equipa.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-1440x810.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=\"2026-07-14T10:11:01+01:00\">Julho 14, 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\tERP vertical vs. ERP horizontal: semelhan\u00e7as e diferen\u00e7as\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-6237 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-faturacao-certificada tag-faturas tag-software tag-tecnologia business_type-pequenas-empresas business_type-medias-empresas industry-servicos-financeiros industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/qr-code-o-que-e-quando-entra-em-vigor-coimas-aplicadas-por-falta-de-cumprimento\/\"\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-1129489551-684x384.jpg\" class=\"card-post__image\" alt=\"V\u00e1rios colegas de trabalho est\u00e3o reunidos numa oficina moderna. Est\u00e3o sentados e de p\u00e9 \u00e0 volta de mesas com computadores port\u00e1teis, a conversar e a colaborar em tarefas.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1129489551-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1129489551-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1129489551-1440x810.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=\"2026-06-25T08:09:58+01:00\">Junho 25, 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\tQR Code e ATCUD nas faturas: O que a sua empresa deve rever para cumprir corretamente\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":{"_sage_video":false,"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}]}}