• Amounts/Contribution Rates/Contribution Base
• Statement of Earnings and Payment of Contributions
• Reduction of Contribution Rates
• Temporary Exemption from Payment of Contributions
• Statement of payment of contributions

Contributions - Amounts/Contribution Rates/Contribution Base

Direcção-Geral da Segurança Social
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CONTRIBUTIONS - AMOUNTS/CONTRIBUTION RATES

CONTRIBUTION RATES

EMPLOYEES



OTHER CONTRIBUTION RATES





(*) Though contributions are based on conventional salaries they can be based on the real salary under agreement made with the employer provided that the employee is hired on a monthly basis and is under the age of 50. In this case, the global contribution rate is 31,6% (20,6% - employer and 11% - employee), thus covering the unemployment risk. The agreement should be communicated to the social security office, until November, so as to take effect from 1st January of the following year

(1) Contribution rates
- Teachers (cooperative and private) hired from 1.1.2006
34,75% - for-profit entities
31,60% - non-profit entities
30,60% - private non-profit solidarity institutions – IPSS
- Civil servants and other staff hired by any public body from 1.1.2006
23,08%
These workers are covered by the general social security scheme for the employed persons










CONTRIBUTIONS CALCULATED ON THE BASIS OF THE IAS*/2008

*Law Nº 53-B/2006, of 29 December, has instituted IAS, an indexation mechanism for social supports that replaces the national minimum salary as a reference for adjusting and calculating contributions.

- Self-employed persons
- Domestic workers
- Unskilled agricultural workers
- Persons covered by the Voluntary Social Insurance Scheme


CONTRIBUTIONS
- Due from 1st March 2008
- To be paid in April and following months


EARNINGS TAKEN INTO ACCOUNT FOR CONTRIBUTIONS

- SELF-EMPLOYED PERSONS


(*) whose income results exclusively from agricultural activity

Earnings to be declared in case of low income

- 50% of the IAS in case of earnings equal to or lower than 6 times the IAS
(self-employed persons who claim voluntary affiliation)
- 1/12 of the gross earnings with a maximum limit of 50% of the IAS
(self-employed persons compulsorily covered whose income, in a given year, including the year immediately prior to the affiliation, is lower than 18 times the IAS. Earnings are taken into account after a claim submitted by the insured person)

- DOMESTIC WORKERS

With protection in case of unemployment - Real earnings may be taken into account as contribution base subject to employer agreement provided that the employee is hired on a monthly basis, is under the age of 50 and earning higher than 70% of the IAS up to the limit of 2,5 times the IAS. In this case:
- Global contribution rate is 31,6% (20,6% - employer, 11% - employee)
- The agreement should be communicated to the social security office, till November in order to enter into force on 1st January

- UNSKILLED AGRICULTURAL WORKERS


- VOLUNTARY SOCIAL INSURANCE


(*) Contribution rates vary according to the scheme of protection. The person concerned may always choose the most restricted coverage (invalidity, old age and death) - contribution rate - 16%



- Regulative Decree No.º 43/82, of 22 July (Domestic work)
- Decree-Law No. 401/86, of 2 December (Agricultural workers)
- Decree-Law No. 40/89, of 1 February (Voluntary social insurance)
- Decree-Law No. 328/93, of 25 September as amended by Decree-Law No. 240/96, of 14 December, Decree-Law No. 397/99, of 13 October and Decree-Law No. 119/2005, of 22 July (Self-employed persons)
- Decree-Law No. 199/99, of 8 June (Contribution rates)
- Decree-Law No. 389/99, of 30 September (Social volunteers)
- Decree-Law No. 297/2000, of 17 November (Voluntary fireman)
- Law No. 40/2004, of 18 August (Research fellows)
- Administrative Rule Nº 9/2008, of 3 January (Value of the IAS for 2008)

Rights and Obligations

Social Protection