1.4.1 Payment Of Salary

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /1 Payroll basics /1.4 Key reporting requirements and deadlines / 1.4.1 Payment of salary

Commentary

Portugal

Employers have several monthly obligations that go far beyond preparing the worker's payslip and paying the worker's salary.

1.4.1�� Payment of salary

The Portuguese Labour Code does not provide for a specific day on which the salary should be paid, however, paragraph 1 of Article 278 determines

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5.2 Employee registration

3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

8.3 Social security penalties

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1.4.1 Payment of salary

Portugal

1.4.1�� Payment of salary

5.2 Employee registration

3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

8.3 Social security penalties

3.2 Sick leave and incapacity allowance

4.4 Car allowance

3.5 Stock options

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

5.3.1 Short term business visitors

8.2 Appeals process

6.2 Double tax relief

2.2.4 Contributions for employers of 20+ employees

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

7.1 Per diems

3.4 Severance pay

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1.4.1 Payment of salary

Portugal

1.4.1�������� Payment of salary

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POLICIES

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1.4.1�� Payment of salary