Social Security contributions – paying contributions as an employee

Employers are responsible for paying contributions for their employees.

The contributions that employers pay into the social security system include the percentage corresponding to them and 11% of the remuneration of the employee (contributions).

Service channels

Learn where you can carry out the service and what are the advantages of each channel

  • Online

    No queues

    Free of charge

    Between the 10th and 20th day of the month following the month to which the payment relates

  • At the service desks of a bank where the employer holds an account, at the Social Security customer service counters or at the counters of Lojas do Cidadão (Citizen Shops)

    Free of charge

    Between the 10th and 20th day of the month following the month to which the payment relates

    Search for a point of service near you:

Who can social Security contributions – paying contributions as an employee?

When can you social Security contributions – paying contributions as an employee?

Between the 10th day and the 20th day of every month.

This payment relates to contributions for the previous month.

After that period the employer will be liable for late payment interest and may be committing an administrative offence.

NB: As an employee, you can check your contribution history on Social Security Direct. Just go to the "Employment" menu, search for "Remunerations" and select "Contribution career".

How social Security contributions – paying contributions as an employee?

The contribution amount is calculated:

  • in general, by applying a contribution rate to the gross remuneration payable based on the employee’s professional activity (tax base);
  • by applying a contribution rate to the conventional tax bases determined by reference to the Social Support Index (Indexante dos Apoios Sociais – IAS) value.

In general, the contribution rates to be applied are as follows:

Type of entity

Contribution Rate

Employer

Contribution Rate

Employee

Contribution Rate

Overall

For-profit organisations 23,75 % 11 % 34,75 %

Non-profit organisations (IPSS - private charities, other entities)

22,3 % 11 % 33,3 %

More information can be found on the Social Security website.