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Generic Tax Name Social security contribution (Employers)
Tax name in the national language Contribuições para a segurança social
Tax name in English Social security contributions
Member State PT-Portugal
Tax in force since 1986/10/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

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.

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope Whole country.
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer




Tax object and basis of assessment
Employers pay social security contributions for


Others: sickness leave, preagnancy interruption leave, adoption leave, assistance to child, death.

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes


Pensions income is liable to an "extraordinary solidarity" surtax.

Income considered Domestic income
Worldwide income

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers



Monthly remuneration.


Employees: monthly gross remuneration (including in kind)


Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



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.

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Tax due date

The 15th day of the following month.

Tax collector

The social security or any bank or post office on behalf of the social security.

Special features

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%

Economic function

Environmental taxes

Tax revenue
ESA95 code d6111

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 8,417.34 EUR 5.00
2011 9,403.99 EUR 5.34
2010 9,064.40 EUR 5.04
2009 8,491.24 EUR 4.84
2008 8,434.45 EUR 4.71
2007 8,086.94 EUR 4.61
2006 7,272.19 EUR 4.37
2005 7,311.74 EUR 4.61
2004 6,901.11 EUR 4.53
2003 6,648.00 EUR 4.55
2002 6,840.66 EUR 4.80
2001 6,461.16 EUR 4.76
2000 5,967.40 EUR 4.64