Business

Portugal — Business: Social Security Contributions (TSU)

Portugal's Single Social Tax (Taxa Social Única - TSU) is split between employer and employee: employers pay 23.75% of the employee's gross monthly salary, while employees have 11% deducted directly at source, for a combined 34.75% remitted monthly to Segurança Social.

Segurança Social · Last verified 2026-07-17

Key Facts

  • Employer social security contribution: 23.75% of gross monthly salary.
  • Employee social security contribution: 11%, deducted at source by the employer.
  • Total combined social security burden: 34.75% of gross salary, remitted monthly to Segurança Social.

Related Topics

hiring-employeespayroll
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