Salary & Work
Guides to what you earn from work: gross and net salary, Social Security and IRS.
How is net salary calculated in Portugal?
How net salary is calculated in Portugal: from the gross, deduct Social Security (11%) and IRS. See the formula, an example and what changes at minimum wage.
6 min readHow do you calculate gross salary from net?
How to work out the gross salary from the net pay you want, by inverting Social Security and IRS, with a worked example and the most common mistakes.
4 min readThe minimum wage in Portugal: how much it is in 2026 and what counts
The Portuguese minimum wage in 2026: €920 on the mainland, €980 in Madeira, €966 in the Azores. The net figure, the hourly rate and part-time amounts.
8 min readWhat is the Taxa Social Única (TSU)?
The Taxa Social Única (TSU) is Portugal's Social Security contribution: 11% from the employee and 23.75% from the employer, with a worked example.
4 min readWhat is IRS withholding at source?
Withholding at source is the IRS taken from your salary monthly, as an advance on the annual tax. See how it works in 2026, who is exempt, with an example.
4 min readWhat is the IRS refund and when do you get it?
The IRS refund is the tax you over-withheld during the year. See how it is worked out in 2026, which deductions increase it, and when you receive it.
4 min readWhat is IRS Jovem and how does it work?
What IRS Jovem is in 2026: who qualifies, the exemption percentages across the 10 years (100/75/50/25%) and the 55 × IAS cap (€29,542.15).
4 min readPortugal’s tuition fee refund: what the graduate salary premium pays
Portugal’s prémio salarial pays 697 EUR per bachelor year and 1500 EUR per master year. Who qualifies, how many instalments and the 2023 rule misread.
8 min readBalance-sheet bonuses: when a Portuguese bonus is free of income tax
Productivity bonuses and balance-sheet gratuities are free of Portuguese income tax up to 6% of annual base pay in 2026, if the employer raises pay by 4.6%.
9 min readWage garnishment in Portugal: how much can be taken and what is protected
Portuguese law protects two thirds of net pay, with a 920 € floor and a 2760 € ceiling in 2026. See when less than a third is taken, and when more.
9 min readIRS payments on account in Portugal: what they are, how much and when you may reduce them
Self-employed taxpayers pay Portuguese income tax in advance in July, September and December. The rate fell from 76.5% to 65% and only category B counts.
8 min readRecibos verdes: IRS and Social Security explained
How recibos verdes (self-employment) work in Portugal in 2026: the Social Security contribution (21.4% on 70%), IRS under the simplified regime and net pay.
5 min readOrganised accounting in Portugal: when it starts to pay off
When organised accounting pays less Portuguese income tax than the simplified regime, the 15% of gross dividing line, and the article 31(13) add-back explained.
10 min readSelf-employed Social Security in Portugal: how much you pay
How Social Security works for the self-employed in Portugal in 2026: the quarterly declaration, relevant income, the 21.4% rate and the monthly contribution.
4 min readDomestic worker Social Security in Portugal: how it works and what it costs
How domestic workers contribute in Portugal in 2026: €3.10 per hour, a 30-hour monthly minimum, 28.3% or 33.3% with the real salary. The full guide.
5 min readCPAS: the Portuguese lawyers pension fund and what it costs
CPAS replaces Social Security for Portuguese lawyers. The rate is 24%, the base is a bracket rather than your billings, and the floor doubles in year four.
8 min readVoluntary social insurance in Portugal: how it works and who it is for
Portugal's voluntary social insurance in 2026: who can join, tiers from 1 to 8 × IAS, rates from 21.4% to 29.6%, what it covers and the monthly cost.
6 min readWhat is an ato isolado (one-off invoice) and its taxes?
What an ato isolado is: when you issue one, the VAT you always charge, the IRS coefficient, the withholding and Social Security, with a worked example.
4 min readAbono de família: child benefit brackets and amounts in 2026
How the abono de família (child benefit) works in Portugal in 2026: the reference income, the five brackets, the amounts by age and the single-parent increase.
4 min readPrenatal family allowance in Portugal: who qualifies, 2026 amounts and how to claim
Portugal's abono de família pré-natal: eligibility from week 13, the income brackets, the 2026 amounts, the 35% single-parent increase and how to claim it.
6 min readThe disability child benefit supplement: who qualifies, what it pays and how long
What the Portuguese disability supplement to child benefit pays in 2026, why it does not depend on the income bracket, and why new claims stop at age 11.
7 min readOvertime pay in Portugal: how it is calculated in 2026
How overtime (horas extra) is calculated in Portugal in 2026: the hourly rate, the working-day uplifts (+25%/+37.5%), rest days and holidays (+50%).
4 min readNight work in Portugal: hours, pay and rights
Night work in Portugal: which hours count (22h to 7h), the 25% legal uplift, who is excluded, shift work, the shift allowance and the rights of night workers.
5 min readWorking on a public holiday: rights and pay
Working on a public holiday in Portugal earns a 50% uplift or compensatory rest of half the hours, at the employer's choice. See how the maths works.
4 min readWorking time exemption in Portugal: how it works and what it pays
Portugal's isenção de horário needs a written agreement and pays a supplement of at least one overtime hour per day, or two per week. See the maths.
5 min readHow do you calculate the value of an hour of work?
How to work out the value of an hour of work from a monthly salary, using the statutory Portuguese formula, and the other way round. With a worked example.
6 min readHow to calculate the hours you worked
How to calculate the hours you worked from your clock-in and clock-out times, minus the break, and reach the hours per week, month and year. With an example.
4 min readYour right to holiday: how many days?
How many days of holiday you get in Portugal: 22 working days a year, the year-of-admission rule and the proportional days when you leave. With examples.
4 min readNotice periods in Portugal: how many days
Resignation notice in Portugal is 30 or 60 days (15 or 30 on a fixed term); dismissals carry 15 to 75 days. See every deadline and what missing notice costs.
4 min readSeverance pay in Portugal: how it is calculated in 2026
How severance pay (indemnização por despedimento) is calculated in Portugal in 2026: the 14-day rule, the transitional regime, the art. 366.º caps and IRS.
6 min readUnemployment benefit in Portugal: how the amount and duration are calculated in 2026
How the unemployment benefit is calculated in Portugal in 2026: the 65% of reference pay, the IAS limits and the duration by age and contributions.
5 min readThe social unemployment benefit in Portugal: who qualifies and how much
Who qualifies for Portugal's social unemployment benefit, how the household means test works and how much it pays in 2026: €537.13 or €429.70 a month.
10 min readLay-off in Portugal: what you receive and how long it lasts
Portugal's lay-off regime: what you receive (two thirds of your salary, between €920 and €2,760 in 2026), who pays, how long it lasts and the rights you keep.
5 min readThe Wage Guarantee Fund: who pays your unpaid wages
Employer insolvent with wages in arrears? Portugal's Wage Guarantee Fund pays up to 6 months of pay, capped at €2,760/month in 2026. The rules and the deadline.
5 min readSick leave in Portugal: how the subsídio de doença is calculated in 2026
How the sick-leave benefit is calculated in Portugal in 2026: the reference remuneration, the 55% to 75% rates, the 3-day waiting period and the minimum.
4 min readParental leave in Portugal: how the subsídio parental is calculated in 2026
How the parental-leave benefit is calculated in Portugal: the reference remuneration, the 120 and 150-day modalities and the shared options, at 83% or 90%.
6 min readPaternity leave in Portugal: how many days and what it pays
The 28 mandatory days and the 7 optional ones, why they are calendar days and not working days, and the 60-day rule that lifts the benefit from 83% to 90%.
6 min readClinical-risk pregnancy benefit: Portugal’s high-risk pregnancy pay
A Portuguese high-risk pregnancy leave pays 100 % of the reference remuneration from day one, not the 55 % of ordinary sick pay. The rules, article by article.
7 min readExtended parental leave in Portugal: the five options and what each pays
The five options for extended parental leave in Portugal, what each pays in 2026, and why the longest of them receives nothing at all from Social Security.
10 min readEnd-of-contract pay in Portugal: what you actually receive
What a Portuguese final settlement contains when a contract ends, resignations included, and the article 245 cap almost every published calculation misses.
8 min readBereavement leave in Portugal: days by relative, and whether they are paid
The bereavement days the Portuguese Labour Code grants for each relative, whether they are paid, and what it costs to need more days than the law gives.
8 min readContinuing training in Portugal: the 40 yearly hours and what they are worth
The 40 hours of continuing training under article 131 of the Portuguese Labour Code: who is entitled, what counts as given, and what missing hours are worth.
7 min readMeal allowance in Portugal: what is tax-free and what is taxed in 2026
How the meal allowance works in Portugal in 2026: the limit exempt from IRS and Social Security (€6.15 in cash, €10.46 by card) and what is taxed.
4 min readTravel allowances in Portugal: what they are and how they are taxed
Portuguese travel allowances in 2026: the limits exempt from tax and Social Security (€65.89 national, €156.36 abroad), the €0.40/km rate and the taxed excess.
4 min readCash-handling allowance: what it is and how it is taxed
Cash-handling allowance (abono para falhas): the part exempt from income tax and Social Security (up to 5% of fixed monthly pay) and the taxed excess.
4 min readHoliday and Christmas pay in Portugal: how the subsídios work in 2026
How holiday pay (subsídio de férias) and Christmas pay (subsídio de Natal) are calculated in Portugal in 2026: each is one month's salary per full year.
4 min readWhat are duodécimos and how do they work?
Duodécimos are the holiday and Christmas bonuses received monthly. See how they are worked out, why the annual total is the same and when they pay off.
4 min readWork accidents in Portugal: rights, deadlines and compensation in 2026
What to do and how much you get after a work accident in Portugal: reporting, 70% sick pay, permanent incapacity pensions, lump sums and legal deadlines.
8 min read
The content is educational and does not constitute financial advice.