Use the gross salary from the contract. The TSU rates also apply to the holiday and Christmas subsídios.

Total to Social Security
€347.50
14 payments per year · 34.75% of gross salary (11% + 23.75%)
Per monthPer year
Gross salary€1,000.00€14,000.00
Employee (11%)€110.00€1,540.00
Employer (23.75%)€237.50€3,325.00
Total (34.75%)€347.50€4,865.00
Total cost to the company
€1,237.50
Gross salary + employer contribution (23.75%)
Combined TSU rate
34.75%
11% employee + 23.75% employer

General regime for employees, mainland Portugal. It does not cover the self-employed, statutory bodies, domestic service, non-profits or temporary exemptions.

Educational estimate, not tax or financial advice. It uses the general-regime rates (11% employee + 23.75% employer). Check your payslip and the official Social Security tables.

Social Security Contributions Calculator (TSU) by Calculadora Capital

Social Security Contributions Calculator (TSU)