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Commentary

3.4.1 Youth Personal Income Tax Scheme (IRS Jovem)

Portugal

There may be other amounts paid to the employee which are not considered as a component of the salary, and therefore may be taxed differently. These include the following:

Travel allowance

Please see sections 7.1 and 7.2 for further information.

Travel allowances will not be considered part of the salary unless they are paid frequently, and they are included in the employment contract, or customarily considered as part of the salary.

Settling-in allowance

An allowance is provided to assist a worker to settle into a new location. As with the travel allowance, these amounts will not be considered part of the salary, unless it is frequent to provide

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