1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system
In Portugal, the tax year is normally the calendar year and the Autoridade Tributária e Aduaneira is the Portuguese Tax Authority (TA). Legislation can be accessed through the TA.
The employer, whenever necessary, must withhold tax on the employee's payslip and subsequently hand it over to the Tax Authority.
The parties to an employment contract are free to agree on the salary they wish, within the limits prescribed by law and the applicable collective bargaining agreement (CBA).
Typically,
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Web page updated on 17 Mar 2025 15:48