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Portuguese payslip explained, line by line

Updated 26 October 2026 · fisco.pt team · How we calculate

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A Portuguese payslip (recibo de vencimento) looks dense, but it always follows the same logic: what you earn (abonos), what is deducted (IRS withholding, Social Security and others) and the net amount paid into your account. Here is every line explained, with a real example from our calculator.

What the payslip must show

Under the Labour Code (art. 276.º), your employer must give you a monthly statement with its details, your name and job category, your Social Security number (NISS), the period paid, each payment and deduction itemised, the net amount, and the insurer and policy number of the mandatory work accident insurance. The header also shows the family situation used for withholding (marital status, dependants, one or two earners) — check it, because it picks your withholding table.

Earnings

• Vencimento base — base salary for your normal hours. At least €920 full-time in 2026 (see the minimum wage guide).
• Diuturnidades — seniority supplements from collective agreements. Like other regular allowances (shift pay, exemption from working hours), they count towards the holiday and Christmas bonuses and are taxed like salary.
• Subsídio de refeição — meal allowance per day worked. In 2026 it is tax- and Social Security-free up to €6.15/day in cash or €10.46/day on a meal card; any excess is taxed as salary.
• Trabalho suplementar — overtime. IRS is withheld separately at 50% of your effective monthly rate; Social Security applies as normal.
• Duodécimos — if you get the holiday and Christmas bonuses in twelfths, 1/12 of each (or of half of each) arrives every month, with its own withholding.

Deductions

• Retenção IRS — income tax withheld: marginal rate × pay − fixed deduction (minus an amount per dependant), from the official withholding tables. It is an advance; the yearly return settles the difference.
• Segurança Social — 11% on almost everything except the tax-free meal allowance.
• Faltas — unpaid absences, valued at (monthly pay × 12) ÷ (52 × weekly hours) per hour (Labour Code art. 271.º). On €1,500 and 40 hours a week, an hour is €8.65.
• Other deductions — union dues, your share of health insurance, advances, court or tax garnishments.

Worked example

A normal month in 2026, mainland, single, no dependants, 22 days worked: base €1,500, seniority €40, meal allowance €7.50/day in cash, €120 of overtime and half of the bonuses in twelfths. Figures from our net salary calculator:

Note that the pay subject to the main withholding (€1,569.70) adds up the base, the seniority supplement and the taxable meal excess, while overtime and twelfths are withheld separately. The Social Security base (€1,818.03) includes everything except the tax-free meal allowance. Paid on a meal card instead of cash, the same €7.50 a day would be entirely tax-free.

The employer also pays 23.75% TSU on the same base — €431.78 a month here — which never appears as your deduction. In the months when the other half of each bonus is paid, an extra €770 line adds €596.39 net. For the full picture of take-home pay, see the net salary guide.

Common mistakes

• Outdated family details. Tell HR when you marry or have a child, or the wrong table keeps being used.
• Forgetting IRS Jovem. You must tell your employer which year of the regime you are in.
• Treating lower withholding as lower tax. It only moves money between now and next year's refund.
• Not keeping payslips. Banks, landlords and the immigration authorities often ask for them.

FAQ

Why does my net pay change every month?

The meal allowance depends on days worked, overtime and absences vary, and bonus months add an extra line.

Can I ask for more tax to be withheld?

Yes, you can ask for a higher rate than the table (never a lower one). You get less now and a bigger refund later.

Is the meal allowance taxed?

Only the part above €6.15/day in cash or €10.46/day on a card in 2026.

How do I check the deductions were paid?

IRS withholding shows on the Portal das Finanças; Social Security contributions show in your record on Segurança Social Direta.