Enter your monthly gross salary (normal gross pay) and the modality. Under reduced hours, enter the percentage of the normal schedule you keep working; those hours are paid by the employer as normal salary.
| Guaranteed monthly amount (art. 305) | €1,000.00 |
| Compensation pay (compensação retributiva) | €1,000.00 |
| Paid by the employer (30%) | €300.00 |
| Paid by Social Security (70%) | €700.00 |
| Total received in the month | €1,000.00 |
| Loss vs the normal salary | €500.00 |
Gross values: the compensation pay is subject to IRS withholding and the 11% employee Social Security, like the salary.
Estimate under the general Labour Code regime (articles 298 and following). It does not cover the exceptional simplified lay-off regimes (with their own percentages and funding splits) or the effect of income from other work during the measure, which counts towards the limits.
Educational estimate, not advice. The two-thirds rule, the €920 and €2,760 limits and the 30%/70% split are official for 2026. Always confirm your situation with your employer and Social Security.