Social Security is a Portuguese public system designed to protect citizens against situations of loss or reduction of income due to illness, unemployment, maternity or paternity, disability, old age, among other situations of social vulnerability.
Social Security contributions are levied on the remuneration of employees, members of statutory bodies and self-employed professionals/entrepreneurs, applying the rates shown in the table below.
Social Security contribution rates
All individuals, whether employed or self-employed, who are receiving income from a Portuguese entity are required to be registered with the Social Security system and to contribute 34.75% of their salary to this system.
This contribution is divided between a portion paid by the employer and another portion paid by the employee (the beneficiary).
| 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) | 10% (2) | 21,4% |
| Young persons employed for the first time | waivered in the first three years | 11% |
(1) Tax Base:
(2) The 10% contribution to be paid by the employer will 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.
The minimum social security contribution is equal to the value of the Social Support Index (IAS) in Portugal. Contributors may deduct up to a maximum of twelve times the value of the IAS.
IAS value for 2025 = €522.50
