Employees

Employees are those persons who carry out a paid activity for an employer with whom they have entered into an employment contract.

Employers are responsible for registering workers who start working at their service and must inform the Social Security services of the admission of new workers online, at www.seg-social.pt, through Segurança Social Direta.

Payment of contributions

Employers are responsible for  paying their employees’ contributions.

Employees' contributions correspond to the amount deducted by the employer from their pay according to the contribution rate applicable to them.

The amount of contributions is calculated:

• in general, by applying a contribution rate to the gross remuneration due as a result of the professional activity (tax base)
• by applying a contribution rate to the conventional assessment bases determined with reference to the value of the SocialSupport Index - IAS (value 509,26 €). For-profit entities, the global rate of contributions corresponds to 34.75% of the salary, which includes all kinds of work earnings namely overtime and productivity premiums, corresponding:
  • 11% to the worker and
  • 23.75% to the employer.

You can find out more about lower contribution rates here.

Rights

Social protection for employees is indicated in this Document.

Duties

Employees must notify the Social Security institution:

• The beginning of their professional activity
• When they join a new employer
• The duration of the employment contract.

The communication:

• Must be submitted between the date of signing the contract and the end of the 2^nd day of the work provision
• Can be presented together with the employer’s declaration.

For more information go to these Pratical Guides:

• Registration, admission and cessation of activity of an employee/ a trainee
• Registration, change and cessation of Domestic service activity.