National Minimum Wage (SMN) –665.00€
• Social Support Indexation (IAS) – 438,81€
• Meal allowance:
– when paid in cash: 4,77 €/day
– when paid in meal card: 7,63 €/day
• Travel Expenses in Own Vehicle ( Kms) – 0.36€/Km
• Daily subsidy allowance:
Travel expenses in Mainland Portugal and the Autonomous Regions / Travel expenses abroad :
Members of Government – 69.19 € / 100.24 €
– With basic remuneration above level 18 (1,355.96 €) – 50.20 € / 89.35 €
– With basic remuneration between levels 9 and 18 (892.53 €) – 43.39 € / 85.50 €
– Other workers – 39.83 € / 72.72 €
That includes the period between 1pm and 2pm: 25% (if abroad, 30%)
That includes the period between 8pm and 9pm: 25% (if abroad, 30%)
That involves accommodation (not allowing the return home before 10pm): 50%
Travelling in successive days:
– Until 1pm : 100% – Between 1pm and 9pm: 75% – After 9pm: 50%
– Until 1pm: 0% – Between 1pm and 8pm: 25% – After 9pm: 50%
Remaining days: 100%
Concerning the accommodation allowance, the employee, manager, director-shareholder or director travelling abroad can choose from one of the following alternatives:
a) To receive the full daily travel allowance in every day of the trip, according to the above table in force; (Each meal corresponds to 25 % and the accommodation to 50% of the daily travel allowance) or
b) To receive the value of accommodation in a 3-star hotel or equivalent and also the value that corresponds to 70% of the daily travel allowance. (Each meal corresponds to 30% of the value of the travel allowance) In this case, the invoice must be attached and must only include accommodation (it must not include meals).
Please note that the daily travel allowance value changes in case lunch is paid through a meal allowance. Concerning dinner, these meals must also not show as an expense because they are included in the travel allowance value.
In case a) is chosen, the employer must choose to (i) deduct the meal allowance for the days the employee was abroad when processing the payroll or (ii) to pay just 75% of the daily travel allowance to the employee.
In case b) is chosen, the employer must choose to (i) deduct the meal allowance for the days the employee was abroad when processing the payroll or (ii) to pay just 40% of the daily travel allowance to the employee (70% – 30% = 40%). This information does not exempt from consultation of the applicable laws in force.
IEFP (Institute of Employment and Vocation Training) http://www.netemprego.gov.pt/IEFP/index.jsp
Social Security – http://www4.seg-social.pt/
Tax Authority – http://www.portaldasfinancas.gov.pt/pt/
Last update 13.01.2021