National Minimum Wage (SMN) \u2013635.00\u20ac<\/p>\n
\u2022 Social Support Indexation (IAS) \u2013 438,81\u20ac<\/p>\n
\u2022 Meal allowance:<\/p>\n
–\u00a0 when paid in cash: 4,77 \u20ac\/day<\/p>\n
– when paid in meal card: 7,63 \u20ac\/day<\/p>\n
\u2022 Travel Expenses in Own Vehicle ( Kms) \u2013 0.36\u20ac\/Km<\/p>\n
\u2022 Daily subsidy allowance:<\/p>\n
Travel expenses in Mainland Portugal and the Autonomous Regions\u00a0 \/ Travel expenses abroad :<\/p>\n
Members of Government –\u00a0 69.19 \u20ac \/\u00a0 100.24 \u20ac<\/p>\n
Civil servants:<\/p>\n
– With basic remuneration above level 18 (1,355.96 \u20ac) –\u00a0 50.20 \u20ac \/\u00a0 89.35 \u20ac<\/p>\n
– With basic remuneration between levels 9 and 18 (892.53 \u20ac) – 43.39 \u20ac\u00a0 \/ 85.50 \u20ac<\/p>\n
– Other workers – 39.83 \u20ac \/\u00a0 72.72 \u20ac<\/p>\n
Daily travelling:<\/p>\n
That includes the period between 1pm and 2pm: 25% (if abroad, 30%)<\/p>\n
That includes the period between 8pm and 9pm: 25% (if abroad, 30%)<\/p>\n
That involves accommodation (not allowing the return home before 10pm): 50%<\/p>\n
Travelling in successive days:<\/p>\n
Departure day:<\/p>\n
– Until 1pm : 100% – Between 1pm and 9pm: 75% – After 9pm: 50%<\/p>\n
Arrival day:<\/p>\n
– Until 1pm: 0% – Between 1pm and 8pm: 25% – After 9pm: 50%<\/p>\n
Remaining days: 100%<\/p>\n
Concerning the accommodation allowance, the employee, manager, director-shareholder or director travelling abroad can choose from one of the following alternatives:<\/p>\n
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<\/p>\n
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).<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
Useful Links<\/p>\n
IEFP (Institute of Employment and Vocation Training) http:\/\/www.netemprego.gov.pt\/IEFP\/index.jsp<\/p>\n
Social Security – http:\/\/www4.seg-social.pt\/<\/p>\n
Tax Authority\u00a0\u2013 http:\/\/www.portaldasfinancas.gov.pt\/pt\/<\/p>\n
Last update nov2020<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" National Minimum Wage (SMN) \u2013635.00\u20ac \u2022 Social Support Indexation (IAS) \u2013 438,81\u20ac \u2022 Meal allowance: –\u00a0 when paid in cash: 4,77 \u20ac\/day – when paid in meal card: 7,63 \u20ac\/day \u2022 Travel Expenses in Own Vehicle ( Kms) \u2013 0.36\u20ac\/Km \u2022 Daily subsidy allowance: Travel expenses in Mainland Portugal and the Autonomous Regions\u00a0 \/ Travel […]<\/p>\n","protected":false},"author":8,"featured_media":3000,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[23],"tags":[],"_links":{"self":[{"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/posts\/4033"}],"collection":[{"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/comments?post=4033"}],"version-history":[{"count":3,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/posts\/4033\/revisions"}],"predecessor-version":[{"id":4036,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/posts\/4033\/revisions\/4036"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/media\/3000"}],"wp:attachment":[{"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/media?parent=4033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/categories?post=4033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cerb.pt\/en\/wp-json\/wp\/v2\/tags?post=4033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}