Social Security

What is it? A system that aims to assure basic rights to citizens as well as equal opportunities and promote wellbeing and social cohesion for all Portuguese or foreign citizens that work or live in the Portuguese territory.
 

Responsibilities

Registering the workers in Social Security
Paying part of the worker's contributions to Social Security


 

Contributions payable and calculation
In general, a contribution rate is applied on top of the workers’ gross pay

Type of entities
Profit-making entities
Non-profit entities IPSS (Private Institution of Social Solidarity)
Other entities
Employer Worker Global
23,75% 11% 34,75%
22,3% 33,3%
22,3% 33,3%
 
Note: For certain groups (eg. very short-term contracts), the rule applied is changed to adjust the income concerned by the taxes.