Taxes in Europe Database v2
Regulatory Decree 12/83, of 12 February as amended by the Regulatory Decree 53/83, of 28 June; Decree Law 140-D/86, of 14 June; Decree Law 299/86, of 19 September; Regulatory Decree 14/88, of 30 March; Decree Law 102/89, of 29 March; Decree Law 89/95, of 6 May; Decree Law 34/96, of 18 April; Decree Law 51/99, of 20 February; Decree Law 199/99, of 8 June; Law 103/99, of 26 July;Law 110/2009 of 16 September (New Contributive Code); Law 119/2009 of 30 December; Decree Law 140-B/2010 of 30 December; Law 55-A/2010 of 31 December; Regulatory Decree 66/2011 of 4 February.
Others: sickness leave, preagnancy interruption leave, adoption leave, assistance to child, death.
Pensions income is liable to an "extraordinary solidarity" surtax.
Employees: monthly gross remuneration (including in kind)
There is no structure. The main rates, for employers are as follows:
dependent worker: 23.75%
self-employed: 5% if the employer benefits of at least 80% of the self-employed activity.
The 15th day of the following month.
The social security or any bank or post office on behalf of the social security.
For members of the Board of Directors or other similar organs of a company, the following rates apply to the remuneration, with an upper limit of 12 times the social benefit index:
Employer - 20.3%
For disabled employees, the following rates apply:
Employer - 11.9%