AT-RAM approves new rules on working hours, telework and attendance

The Tax and Customs Authority of the Autonomous Region of Madeira (AT-RAM) now has its own regulations governing the organisation, discipline and performance of work. Approved by Order No. 416/2026 of the Regional Secretariat for Finance, the regulations apply to AT-RAM employees regardless of their employment status, including staff from other bodies working there under mobility arrangements.

Opening and service hours#

AT-RAM's normal opening hours are Monday to Friday, from 9:00 a.m. to 5:30 p.m. At the Finance Offices, in-person services are available from 9:00 a.m. to 12:30 p.m. and from 1:30 p.m. to 3:30 p.m. Services at the Citizen's Shop follow that location's opening hours. The hours must be displayed at the offices and published on the AT-RAM website.

Normal working time is generally 35 hours per week, spread over five days, with seven hours per day. The regulations provide for fixed and flexible schedules, continuous working days, exemption from fixed hours, shift work and staggered hours, as well as specific schedules under the law. Under the fixed schedule, working periods are from 9:00 a.m. to 12:30 p.m. and from 2:00 p.m. to 5:30 p.m. Under the flexible schedule, employees must be present from 10:00 a.m. to 12:30 p.m. and from 2:30 p.m. to 5:00 p.m., with the lunch break recorded between 12:30 p.m. and 2:30 p.m.

Telework subject to authorisation#

Telework requires a written agreement, a favourable opinion from the service and authorisation from the Regional Secretary for Finance. The decision must specify, among other things, the duration of the arrangement, periods of physical attendance and the workplace. As a rule, teleworkers must work on-site at least one day a week and may be required to attend meetings, training or other duties that require their presence. The authorisation may be reviewed, suspended or terminated by a reasoned decision.

Attendance records and absences#

Attendance is monitored using an IT system, through a magnetic card, biometric registration or other means provided for in the regulations. A late-arrival tolerance of up to 15 minutes is allowed, subject to a monthly limit of 60 minutes; this does not apply to flexible schedules, continuous working days or exemption from fixed hours. Late time must be made up during the monthly assessment period, by agreement with the line manager.

The regulations also set out rules on breaks, justification of absences, external duties and authorised leave. Overtime requires prior authorisation from the Regional Secretary for Finance and is subject to the limits set out in the text, including a maximum of 150 hours per employee per year.

The order was issued on 14 October 2026, following consultation with four trade union organisations: the Trade Union of Public Service Workers of the Autonomous Region of Madeira, the Federation of Public Administration and Public-Purpose Entity Trade Unions, the Trade Union of Senior Officials of the State and Public-Purpose Entities, and the Tax Workers' Union. The order provides that it enters into force on the day following its publication. Article 28 of the regulations, in turn, states that they enter into force on the first day of the month following publication.