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Domestic Worker Social Security Calculator

Anyone who employs a domestic worker in Portugal must register the worker with Social Security and pay contributions every month. Domestic service does not follow the normal payroll rules: by default, contributions are charged on conventional values indexed to the IAS (€3.10 per hour in 2026) at a 28.3% rate, and only by agreement do they switch to the real salary, at 33.3% with unemployment-benefit cover. This calculator shows the base for your case, the employer share, the worker share and the total to pay.

Enter the hours worked in the month. Each hour counts €3.10 towards Social Security in 2026 (the conventional hourly remuneration, derived from the IAS) and you never declare fewer than 30 hours per month to each employer.

Total to pay Social Security per month
€35.09
28.3% rate: 18.9% from the employer + 9.4% from the worker (no unemployment protection)
Value of each hour for Social Security (2026)€3.10
Hours declared (legal minimum of 30)40 hours
Contribution base for the month€124.00
Employer share (18.9%)€23.44
Worker share (9.4%, deducted from the pay)€11.66
Total delivered to Social Security€35.09

Rule applied: conventional base indexed to the IAS (articles 119 and 120 of the Contributory Code) with the 28.3% rate of article 121. This regime carries no unemployment protection, and holiday and Christmas bonuses pay no contributions.

Each amount is rounded to the cent on the base, as in the official ISS table, so the two shares may differ from the total by one cent.

Estimate for the domestic-service regime in mainland Portugal. The employer pays the whole amount in one go (from the 10th to the 20th of the following month) and deducts the worker's share from the pay. Out of scope, explained in the article: the conditions of the real-salary option (written agreement, medical certificate, age), the mandatory work-accident insurance, IRS withholding and the bonus amounts (holiday, Christmas) themselves.

Educational estimate, not advice. The official amounts to pay are issued by Social Security. Always confirm on Segurança Social Direta.

Video: how to use the calculator

A special regime built on conventional values

Domestic service has its own contribution regime in the Contributory Code (articles 115 to 127). Instead of charging the real salary, contributions are by default charged on a conventional remuneration indexed to the Social Support Index (IAS, €537.13 in 2026): each hour of work counts €3.10 towards Social Security, each day counts €17.90 (the IAS divided by 30), and a full-time monthly contract counts 1 × IAS per month, whatever the salary actually paid. That is why an hourly domestic worker’s contributions are far lower than a regular employee’s on the same income.

Who pays what: 18.9% + 9.4% = 28.3%

The conventional base carries a global rate of 28.3%: 18.9% borne by the employer and 9.4% by the worker (article 121). In practice the employer delivers the whole amount to Social Security in one payment, between the 10th and the 20th of the following month, and deducts the 9.4% share from the worker’s pay. Each amount is rounded to the cent as in the official ISS table, so the two shares can differ from the total by one cent.

Paid by the hour: never fewer than 30 hours a month

For work paid by the hour or by the day, the month’s base is the number of hours (or days) times the conventional value. There is a legal minimum: you can never declare fewer than 30 hours per month to each employer (article 119(5)), even if less was worked that month. In 2026 that means a minimum base of €93.00 and a minimum contribution of €26.32 per month (€17.58 from the employer + €8.74 from the worker). There is no upper limit: someone working 120 hours across several households contributes in each household for the hours worked there.

The real-salary option: dearer, but with unemployment cover

In a full-time monthly contract, the worker and the employer can agree in writing to charge contributions on the salary actually paid, at least the national minimum wage (€920 in 2026). The rate rises to 33.3% (22.3% + 11%), but it is the only way a domestic worker gains unemployment protection (article 118(2)) and, as a rule, better benefits and a better future pension, because they become based on the true salary. The option requires a medical certificate of fitness for work and being under the legal age limit (64 in 2026), and it takes effect in the month after the documents are delivered.

Holiday and Christmas bonuses: contributions only on the real salary

A domestic worker is entitled to 22 working days of holiday, a holiday bonus and a Christmas bonus, like any employee. Under the conventional regimes (hourly, daily or monthly on the IAS), those bonuses pay no contributions (article 48 of the Code). Under the real-salary regime they do, in the month they are paid, at the same 33.3% rate.

What stays out of this estimate

The calculator estimates the monthly Social Security contributions and nothing else. Out of scope: work-accident insurance, which is mandatory and bought separately from an insurer; IRS withholding on the salary, where applicable; the unemployment benefit itself (it has its own calculator); and the registration and reporting steps on the Social Security portal, explained in the article. Values are for mainland Portugal.

Worked example

Imagine a domestic worker who works 40 hours in a month, paid by the hour. The contribution base is 40 × €3.10 = €124.00. The employer pays €23.44 (18.9%), the worker has €11.66 deducted (9.4%) and the total delivered to Social Security is €35.09 (the official ISS table value: each amount is rounded to the cent on the base). In a full-time monthly contract without a real-salary agreement, the base is always €537.13 (1 × IAS): €101.52 + €50.49, a total of €152.01 per month. With an agreement to contribute on a real salary of €1,000, the total rises to €333.00 (€223.00 + €110.00), but the worker earns unemployment-benefit cover.

Frequently asked questions

How much does a domestic worker pay into Social Security in Portugal in 2026?
It depends on the regime. By the hour, each hour counts €3.10 of base: 40 hours in a month give a €124.00 base and a €35.09 total contribution (€23.44 from the employer + €11.66 from the worker). In a full-time monthly contract under the conventional regime, the base is 1 × IAS (€537.13) and the total is €152.01. With a real-salary agreement, 33.3% is charged on the true salary.
What is the hourly Social Security value for domestic service in 2026?
It is €3.10 per hour: the conventional hourly remuneration, from the formula IAS × 12 ÷ (52 × 40) with the IAS at €537.13. It is not the hourly minimum wage, only the value of each hour for contribution purposes. On that base, 18.9% (employer) + 9.4% (worker) are charged, about €0.88 per hour in total.
Can I declare fewer than 30 hours a month?
No. The Contributory Code sets a minimum of 30 declared hours per month per employer (article 119(5)), even if less was worked that month. In 2026 that corresponds to the minimum contribution of €26.32 per month. Someone working in several households has that minimum in each one.
Who pays the contribution: the employer or the worker?
Both, but the employer delivers the money: they pay their own share (18.9% under the conventional regime, 22.3% on the real salary), deduct the worker’s share from the pay (9.4% or 11%) and deliver the total to Social Security between the 10th and the 20th of the following month, by ATM, on Segurança Social Direta or by direct debit.
Is a domestic worker entitled to unemployment benefit?
Only if contributions are charged on the real salary of a full-time monthly contract (article 118(2) of the Code). Under the conventional regimes, hourly, daily or on the IAS, there is no unemployment protection: cover exists for sickness, parenthood, occupational disease, disability, old age and death. That is the main argument for the real-salary option, despite the higher cost.
What does the real-salary option require?
Three conditions: a written agreement between the worker and the employer (or the employment contract) stating the salary, a medical certificate of fitness for work, and the worker being under the legal age limit, 64 in 2026. The contract must be monthly and full-time and the salary cannot be below €920. The documents go to Social Security and the contributions change from the following month.
Do holiday and Christmas bonuses pay Social Security?
Under the conventional regime, no: holiday and Christmas bonuses and the like stay outside the conventional base (article 48 of the Code). Under the real-salary regime, yes: they pay contributions at 33.3% in the month they are paid, just like the salary.
Do I really have to register my domestic worker with Social Security?
Yes, it is mandatory, even for a few hours a week. The employer must report the employment on the Social Security portal before the work starts and pay contributions every month. Domestic work without contributions is undeclared work, with fines for the employer and no social protection at all for the worker.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-07-11