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Contributions toward social security are levied on employees, members of statutory bodies and self-employed professionals / entrepreneurs according to the table below.

Any manager of a company in Portugal, residing or not in Portugal, is obliged to register with the local Social Security as well as contribute to the Portuguese Social Security scheme through 34,75% (23,75% + 11%) of the respective salary, subject to a minimum contribution equal to the contribution corresponding to the minimum wage in Portugal. Managers that are not remunerated and prove that they are registered with and contributing to another compulsory social security system are not required to register and contribute to the same end in regard to the Portuguese system.

Exemption is obtained in such cases through the submittal of a certificate from the social security office of the manager’s country of residence declaring that the same contributes to the respective compulsory social security scheme (form E 101).


Schemes Contribution Rate
  Employer Beneficiary
General Scheme 23,75% 11%
Members of Statutory Bodies (1) 23,75% 11%
Disabled workers 12,5% 11%
Self-employed persons (2) 5% (2) 29,6%
Young persons employed for the first time waivered in the first three years 11%

(1) Tax Base: Lower threshold: set by the government, this is known as the “IAS” (Indexante dos Apoios Sociais); Upper threshold: 12 times the IAS rate.

(2) The 5% contribution to be paid by the employer will only be due when, in the applicable civil year, the employer benefits from at least 80% of a given freelance worker’s services, not including freelance workers who are already covered under a foreign social security system.

IAS rate = € 438,81

How we help our clients

NEWCO is an inward investment services provider specialized in the implementation of foreign investment in Portugal and Malta. With 30 years of experience and know how, we help our clients maximize the opportunities and minimize the risks of operating in a new country, allowing them to stay focused on their business. Contact us to find out how we can help you invest or relocate into Portugal, including Madeira, or Malta.

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