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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /3. Payroll and particular aspects of employee remuneration / 3.5 Leave of absence

3.5 Leave of absence

Portugal

Sick leave

As a rule, employers are not required to pay their employees during sick leave, as Portuguese Social Security provides these payments.

The main rules are as follows:

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•�� for the first three days of sick leave, the employee does not receive any payment
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•�� from the 3rd day until the 30th day, the Social Security

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

9.5 Work permits

8.3 Social security penalties

11. Work permit assessment tool

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

4.2 Company car

3.5 Stock options

6.3.1 Employees with an overseas employer (secondees)

4.4 Interest-free loans

8.2 Appeals process

1.2 How are filings done?

3.1 Salary advances

3.4 Private medical insurance

9.6.2 Holiday pay

2.1.3 Tax calculation

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs