Madeira Tax Authority changes fixed afternoon core time in flexible working schedule

The Tax and Fiscal Affairs Authority of the Autonomous Region of Madeira (AT-RAM) has changed the time limit of the fixed afternoon core time of the flexible working schedule regime, which is now set between 2:30 p.m. and 5:30 p.m. The change is set out in Order No. 442/2026 of the Regional Secretariat for Finance, published in the Official Gazette of the Autonomous Region of Madeira (JORAM), II Series, No. 202, of 5 November 2026. The order enters into force the day after publication, that is, on 7 November 2026, and republishes the internal regulation governing working hours at AT-RAM, now incorporating this change.

What was decided#

The order amends point b) of paragraph 1 of Article 7 of Order No. 416/2026, published in JORAM on 16 October 2026, which approved the Regulation on the Organisation and Discipline of Work at AT-RAM. The new wording reads: «Afternoon period: from 2:30 p.m. to 4:30 p.m.» According to the considerations, the proposal came from the Tax Workers' Union (STI) - Regional Directorate for Madeira, and concerns the flexible working schedule regime and the time limit of the fixed afternoon core time. The Regional Secretariat for Finance considered that the change does not compromise the normal functioning of the services or the satisfaction of AT-RAM's organisational and functional needs.

The text of the order does not state the previous wording of the provision, and the republished regulation shows exactly the same interval. The published documents therefore do not make it possible to tell to what extent the core time has changed compared with the version of 16 October.

What does not change#

The order does not alter the opening hours or public service hours. All other provisions of the regulation remain in force. The normal operating period of AT-RAM remains Monday to Friday, between 9 a.m. and 5:30 p.m., and in-person service at the Finance Offices runs from 9:00 a.m. to 12:30 p.m. and from 1:30 p.m. to 3:30 p.m.

How the flexible schedule works#

Under the flexible schedule, each worker may choose their arrival and departure times, provided they are present during the fixed core time, which is the period of mandatory presence at work. In the morning, this core time runs from 10 a.m. to 12:30 p.m.; in the afternoon, from 2:30 p.m. to 4:30 p.m. The daily working time may not exceed 9 hours, and the lunch or rest break, between 12:30 p.m. and 2:30 p.m., must always be recorded. Failure to record this break results in one hour of break being counted.

The regime does not exempt workers from completing assigned tasks or from attending meetings called within the normal operating period. Each organisational unit must ensure the presence of a minimum number of workers. Absences during the fixed core times of flexible schedules are considered unjustified.

Other schedule types and general rules#

As a rule, AT-RAM workers are subject to the fixed schedule, which runs from 9 a.m. to 12:30 p.m. and from 2 p.m. to 5:30 p.m. The regulation also provides for five schedule types: flexible schedule, continuous working day, exemption from set hours, shift work and staggered schedule. These types are adopted according to the nature of the department's activities.

• A maximum tolerance of 15 minutes on arrival times, with a monthly limit of 60 minutes, applies to fixed schedules.
• Failure to attend up to 60 minutes after the set arrival time is considered an absence, unless justified.
• The supporting document for an absence must be submitted within a maximum of five working days.
• Overtime is limited to 150 hours per year and to two hours per normal working day.
• Teleworking requires a written agreement, a favourable opinion from the service and authorisation from the Regional Secretary for Finance, with physical presence at the workplace, as a rule, at least one day per week.

Background#

The order is an administrative act of the Regional Secretary for Finance, signed on 5 November 2026 by Duarte Nuno Nunes de Freitas. It serves to amend the internal regulation and then republish the full, updated text, so that workers and the public have access to a single consolidated version. The regulation applies to all workers serving at AT-RAM, regardless of the type of employment relationship. For matters not covered, the General Labour Law in Public Functions (LTFP) and the Labour Code apply, according to the regulation itself.