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Overtime Pay Calculator 2026: Portugal (Horas Extra)

Overtime (trabalho suplementar) is paid above your normal hourly rate: +25% for the first hour and +37.5% for the following hours on a working day; +50% on a weekly rest day or public holiday. Enter your gross monthly salary, how many hours you work per week and how many overtime hours you did to see your hourly rate and the 2026 total.

Use your gross monthly salary and normal weekly hours (the hourly rate comes from these). The “above 100 h/year” option doubles the uplifts, per the Agenda do Trabalho Digno.

Gross overtime pay
€24.00
3 h · €8.00/hour on average
ItemAmount
Normal hourly rate€6.00
1st hour (+25% → €7.50)€7.50
2 following hours (+37.5% → €8.25/h)€16.50
Gross overtime total€24.00
Social Security (11%)−€2.64
Amount before IRS€21.36

Shows the gross and the amount before IRS, with the 11% employee Social Security. It does not compute the IRS withheld (which depends on your rate) or collective-agreement rules, which can change the uplifts.

Educational estimate, not advice. The hourly-rate formula (art. 271.º), the uplifts (art. 268.º: 25%/37.5%/50%, doubled above 100 h/year) and the 11% Social Security are official for 2026. Always confirm on your payslip.

Video: how to use the calculator

First, the normal hourly rate

The overtime uplift applies on top of your normal hourly rate. The law (Código do Trabalho art. 271.º) computes it as: hourly rate = (monthly salary × 12) ÷ (52 × weekly hours). For example, €1,040 a month on a 40-hour week gives (1,040 × 12) ÷ (52 × 40) = €6.00 per hour. The uplifts apply to this figure.

The uplifts on working days, rest days and holidays

On a working day, the first hour (or fraction) is paid with +25% and each following hour with +37.5%. On a weekly rest day (mandatory or complementary) or public holiday, every hour is paid with +50%, with no distinct first hour. These are the minimums in art. 268.º of the Código do Trabalho; a collective agreement (IRCT) may set different values.

Above 100 hours a year, the uplifts double

Since the Agenda do Trabalho Digno (Lei n.º 13/2023, in force since May 2023), overtime hours beyond 100 per year carry doubled uplifts: on a working day, 50% for the first hour and 75% for the following ones; on a rest day or holiday, 100% (double pay). The 100-hour count is annual and cumulative. Tick the option in the calculator when your hours are already above that limit.

Gross, Social Security and IRS

The calculator shows the gross overtime pay. Social Security (11% on the employee) is charged on it and is deducted. We show the effect as a guide. The IRS withheld on overtime is reduced (half the monthly rate, from the first hour), but it depends on your withholding rate, so the net we show is "before IRS". Any compensatory rest you are entitled to is time, not money, and is out of scope.

Worked example

Take a salary of €1,040 a month, a 40-hour week and 3 overtime hours on a working day. The hourly rate is (1,040 × 12) ÷ (52 × 40) = €6.00. The first hour is paid at €6.00 + 25% = €7.50; the two following hours at €6.00 + 37.5% = €8.25 each, i.e. €16.50. The gross total is €7.50 + €16.50 = €24.00 (an average of €8.00 per hour). Social Security takes 11% (€2.64), leaving €21.36 before IRS. If those 3 hours were on a public holiday, they would be paid at +50%: €6.00 × 1.5 × 3 = €27.00.

Frequently asked questions

How is an overtime hour calculated?
First you work out the normal hourly rate: (monthly salary × 12) ÷ (52 × weekly hours). Then you apply the uplift: on a working day, +25% for the first hour and +37.5% for the following ones; on a rest day or holiday, +50% for every hour. With €1,040/month and a 40-hour week the hourly rate is €6.00 and the first overtime hour on a working day is worth €7.50.
How much extra is paid for overtime in Portugal in 2026?
Under the Código do Trabalho (art. 268.º): on a working day, +25% for the first hour and +37.5% for the following ones; on a weekly rest day or public holiday, +50% per hour. Above 100 hours a year these uplifts double (50%/75% on a working day, 100% on a rest day/holiday). A collective agreement may set different values.
What changes above 100 hours a year?
Lei n.º 13/2023 (Agenda do Trabalho Digno) doubled the uplifts for overtime hours beyond 100 a year: the first hour on a working day becomes +50%, the following ones +75%, and work on a rest day or holiday +100%. The count is annual and cumulative; tick the option in the calculator when you are above the limit.
Is overtime subject to Social Security and IRS?
Yes. Overtime pay is remuneration and is subject to Social Security (11% on the employee). For IRS, the withholding on overtime is reduced to half the monthly rate, from the first hour, but the final tax is only settled in the annual return. That is why this calculator shows the gross and the figure before IRS.
Can my collective agreement pay more (or less)?
It can. The art. 268.º values are legal minimums that apply where no other rule exists. A collective labour agreement (contrato coletivo) may set different uplifts: higher, or within limits lower. Always check what your contract or your sector’s collective agreement says.
Are the figures exact?
The hourly-rate formula (art. 271.º), the uplifts (art. 268.º: 25%/37.5%/50%, doubled above 100 h/year) and the 11% Social Security rate are official for 2026. The result is an educational estimate: it does not compute the IRS withheld (which depends on your rate) or any collective-agreement rules. Always confirm on your payslip.

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Sources

Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-02