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.
4 min readWhat is the Taxa Social Única (TSU)?
What the Taxa Social Única (TSU) is: the Portuguese Social Security contribution, 11% from the employee and 23.75% from the employer. How it is calculated, with an example.
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).
3 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.
4 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 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 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.
4 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 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 150 and 180-day options.
4 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 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 read
The content is educational and does not constitute financial advice.