2.3 Withholding Of Social Security

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /2. Mechanics of payroll / 2.3 Withholding of social security

Commentary

Portugal

In general, employers and employees pay contributions to the Portuguese Social Security.

A part of the social security contribution is owed by the worker and the other part

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

13. Employer burden table

8.2 Failure to pay over withheld amounts

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

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2.3 Withholding of social security

Portugal

2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

13. Employer burden table

8.2 Failure to pay over withheld amounts

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

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

6.3 Inbound employees on assignment

4.4 Interest-free loans

6.2 Double tax relief

1.2 How are filings done?

2.2.4 Contributions for employers of 20+ employees

1.3.5 Notification of Employment (NOE)

3.4 Private medical insurance

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

7.1 Per diems

3.2 French national minimum wage (SMIC)

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2.3 Withholding of social security

Portugal

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