Employment Cost Calculator for Portugal
Calculate your complete hiring costs for Portugal employees, including payroll taxes, social security contributions, employee benefits, and management fees. This salary calculator provides accurate employer cost estimates for informed hiring decisions.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security (Employer) | 23.75% | Employee's gross salary |
| Social Security (Employee) | 11% | Employee's gross salary |
| Personal Income Tax (IRS) Withholding | 14.5% - 48% (progressive) | Employee's gross salary |
| Corporate Income Tax (IRC) | 20% (Mainland) | Company's net profit |
Filing & Compliance
- Monthly Social Security Contributions: Payment due by the 15th of the following month.
- Monthly IRS Withholding (DMR): Declaration and payment due by the 20th of the following month.
- Annual Corporate Income Tax (IRC) Return: Due by May 31st for companies using the calendar year.
Income Tax Brackets
| Income Range (€) | Tax Rate (%) |
|---|---|
| 0 – 8,059 | 13 |
| 8,060 – 12,160 | 16.5 |
| 12,160 – 17,233 | 22 |
| Above 83,696 | 48 |
Employee Contributions
| Deduction Type | Rate | Cap |
|---|---|---|
| Social Security | 11% | Uncapped (gross wages) |
Personal Allowances
- General allowance: €4,349 annually.
- €600 per dependent, increasing for dependents under 3 years old.
- Specific deduction for category A income: €4,462.15.
