Portugal Social Contributions
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Social contributions
The listed contributions are additional to the main tax schedule. Some countries include national-insurance premiums in that schedule; see the country assumptions to avoid double counting. Employer payments do not reduce employee take-home pay. Contribution thresholds and rounding use the period specified by the rule.
| Contribution | Rate / bands | Assessment |
|---|---|---|
| Employee social security | 11% | Annual |
| Employer social security | 23.75% | Annual |
Calculation assumptions
- Single mainland Portuguese resident ordinary private-sector employee aged 36-64, no dependants, disability, IRS Jovem or expatriate relief.
- Annual gross includes all salary and holiday/Christmas payments. Only annual income entry is supported. Monthly net is an average over twelve calendar months.
- Standard social-security rates are 11% employee and 23.75% employer. Gross must be at least EUR50,000, so employee mandatory contributions exceed the standard specific deduction; those contributions replace that deduction, rather than being added to it.
- IRS is estimated before optional expense credits and municipality participation rebates. No unentered household credits or municipal reimbursement are assumed.
- The statutory lower-band average rate and marginal excess rate from Article 68 are used. Additional solidarity tax applies above EUR80,000 taxable income.
Coverage & limitations
Coverage: Standard · Rule version: PT-2026-v1 · Tax year: 2026 · Independent verification: pending.
- Limited employee reference only. Independent professional verification pending.
- Mainland only, annual gross EUR50,000-300,000. Other social-security schemes, Madeira/Azores, IRS Jovem, NHR and disability scenarios are unsupported.
- Tax and cash net are before municipality rebates and optional household expense credits. This is not the final assessed refund or amount due.
- Annual estimate, not Portuguese monthly withholding or the amount of each of fourteen pay packets.
Official sources
- CIRS Article 68 - 2026 annual tariff - Autoridade Tributaria e Aduaneira
- CIRS Article 25 - mandatory contributions replace specific deduction - Autoridade Tributaria e Aduaneira
- CIRS Article 68-A - additional solidarity tax - Autoridade Tributaria e Aduaneira
- Standard employee and employer social-security contributions - Instituto da Seguranca Social
Source research date: 16 October 2026. This is distinct from independent professional verification. Automated source checks appear in the administration dashboard after the worker runs.