Social Security Contributions Calculator (TSU)
The Taxa Social Única (TSU) is the mandatory Social Security contribution on a salary in Portugal. In the general regime it splits into two parts: 11% deducted from the employee and 23.75% paid by the employer, for a combined 34.75% of the gross salary. Enter the gross salary to see each part, the total handed to Social Security and the real cost of the worker to the employer.
Use the gross salary from the contract. The TSU rates also apply to the holiday and Christmas subsídios.
| Per month | Per 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 |
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.
The two parts of the TSU
The TSU is not a single deduction. In the general regime (employee, trabalhador por conta de outrem), the employee pays 11% of the gross salary, which comes out of the payslip, and the employer pays a further 23.75% separately, which does not come out of the salary but is a cost to the company. Together the two parts make the combined 34.75% rate handed to Social Security.
What it applies to, and the cost to the employer
The rates apply to all remuneration, including the holiday and Christmas subsídios, and there is no ceiling in the general regime. So the real cost of an employee to the company is not the gross salary but the gross plus the employer’s 23.75% contribution. The calculator shows that total cost, monthly and yearly, for 12 or 14 payments a year.
The TSU is not IRS
The TSU is a Social Security contribution, not income tax. On the payslip the 11% TSU and the IRS withholding are two separate deductions: the TSU funds pensions and social benefits, IRS is the income tax. To see the combined effect of both on what reaches your account, use the net salary calculator.
What this calculator does not include
It computes the general regime for employees, mainland Portugal. It does not cover the self-employed (recibos verdes, with their own rate and base), members of statutory bodies, domestic service, IPSS and other non-profits, or the temporary exemptions (first job, long-term unemployed). It also does not model the parts of pay that are exempt from contributions, such as the meal allowance within limits or expense allowances.
Worked example
For a gross salary of €1,000 a month, the TSU splits like this: the employee pays 11%, i.e. €110; the employer pays 23.75%, i.e. €237.50. In total, €347.50 a month goes to Social Security (34.75% of the salary). The real cost of the worker to the company is €1,237.50 a month (the salary plus the €237.50 employer contribution). Paid 14 times a year, the employee pays €1,540, the company pays €3,325 and Social Security receives €4,865 over the year.
Frequently asked questions
What is the Taxa Social Única (TSU)?
How much does the employee pay and how much does the company pay?
Does the TSU apply to the holiday and Christmas subsídios?
What is the real cost of an employee to the company?
Is the TSU the same as IRS?
Is the 34.75% rate the same for everyone?
Related calculators & reading
Sources
- Código dos Regimes Contributivos (CRC), Art. 53.º: taxa contributiva global do regime geral (34,75 %) — Diário da República
- Conheça as taxas contributivas: trabalhador por conta de outrem (11 %) e entidade empregadora (23,75 %) — Segurança Social
Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-06