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.
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.