��Ƶ

Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /1 Payroll basics /1.4 Key reporting requirements and deadlines / 1.4.4 Paying social security

1.4.4 Paying social security

Portugal

Employers must pay social security contributions, on a monthly basis, between the 10th day and 20th day of the month following

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Introduction

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

8.3 Social security penalties

6.1.1 EU social security agreement

3.2 Sick leave and incapacity allowance

4.4 Car allowance

5.4.4 Obligations for foreign employers where no PE is created

6.3.1 Employees with an overseas employer (secondees)

2.3.3 Danish Hydrocarbon Tax

5.3.1 Short term business visitors

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

3.1 Salary advances

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

9.3 National collective bargaining agreement (CCNL)