2.2 Individuals – General Withholding On The Payslip | Portugal | Tolley's Global Mobility: Employment Taxes (Europe)

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Commentary

2.2 Individuals – general withholding on the payslip

Portugal

The criteria and factors that determine the withholding rate, such as the composition of the taxpayer's household, and the amount of their salary, are defined annually

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2.1.5 Zero taxation for under 26 year olds

Introduction

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

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2.2 Individuals – general withholding on the payslip

Portugal

2.1.5 Zero taxation for under 26 year olds

Introduction

6.1.3 Employer has no place of business in jurisdiction

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.2 Minimum wage/ stamp duty tax exemptions

4.5 Employer provided accommodation

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

4.4 Car allowance

3.5 Stock options

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

8.2 Failure to pay social security

4.12 Beneficial loans

4.4 Interest-free loans

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

3.7.2 Sick pay

2.1.1 Tax deduction cards

9.3 National collective bargaining agreement (CCNL)

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2.2 Individuals – general withholding on the payslip

Portugal

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT