3.2 Pay For Differing Work Patterns

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /3. Payroll and particular aspects of employee remuneration / 3.2 Pay for differing work patterns

Commentary

Portugal

Night work

Night work remuneration is paid at a rate of 25% more than the equivalent work performed during the day (Labour Code, Art 266). The increment of 25% mentioned earlier may be replaced through a CBA.

These rules generally do not apply to work which is typically

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2.1.5 Zero taxation for under 26 year olds

13. Employer burden table

3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

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3.2 Pay for differing work patterns

Portugal

Night work

2.1.5 Zero taxation for under 26 year olds

13. Employer burden table

3.7.3 Maternity pay

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

9.5 Work permits

3.2 Sick leave and incapacity allowance

2.2.1 Mandatory social documents

2.3.3 Danish Hydrocarbon Tax

8.2 Failure to pay social security

4.12 Beneficial loans

2.2 Social security contributions

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

9.3 National collective bargaining agreement (CCNL)

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3.2 Pay for differing work patterns

Portugal

Night work

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