3.6 Minimum Wage / Minimum Subsistence Level

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /3. Payroll and particular aspects of employee remuneration / 3.6 Minimum wage / minimum subsistence level

Commentary

Portugal

From 1 January 2025, the guaranteed minimum monthly wage is EUR 870 (EUR 820 in 2024). (Portuguese Decree-Law 112/2024). The Portuguese government aims to have the minimum wage at EUR 1020.00

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9.7.2 Civil contracts

13. Employer burden table

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

6.1.1 EU social security agreement

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3.6 Minimum wage / minimum subsistence level

Portugal

9.7.2 Civil contracts

13. Employer burden table

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

6.1.1 EU social security agreement

1.1.1 Glossary of payroll terms

3.2 Sick leave and incapacity allowance

4.12 Beneficial loans

2.2 Social security contributions

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

7.3 Relocation costs

1.3.5 Notification of Employment (NOE)

8.1 Penalties for late tax filing and late payment

1.1 Introduction: overview of the domestic payroll system

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)

3.2.1 Travel meals and per diems

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3.6 Minimum wage / minimum subsistence level

Portugal

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