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Overhead Salary

Minimum salary 2026: $1020/month

Result TSU

Employee Contribution (11%)132,00 EUR
Contribution Employer of Labor (23.75%)285,00 EUR
Total: 34.75%417,00 EUR
Pre-tax salary before IRS1068,00 EUR
Total Laborer Cost1485,00 EUR

Come utilizzare Calcolatore TSU Portogallo 2026

Insert gross monthly salary

Insert salary before taxes (no cap on gross income). The tax is applied to the entire gross income.

Analyze Contributions

Worker pays 11% to Social Security. Employer contributes 23.75%. Total TSU: 34.75% of gross salary.

Suggerimenti

  • National minimum wage in Portugal in 2026 is €1,020/month gross, representing a total cost for the employer of €1,122.9 (including the 23.75% TU).
  • Self-employed workers (receiving green receipts) under the contributory regime pay 21.4% of relevant income contributions.
  • Even extraordinary and holiday pay are subject to the TSU at the same rates.

Domande frequenti

What is TSU?

The Taxa Social Única (TSU) is the general regime of social security contributions in Portugal. It includes employee contributions (11%) and employer contributions (23.75%), totaling 34.75% of the gross salary.

Are there different rates for some categories?

Yes. Workers with disabilities: 11% employee and 11.9% employer. Domestic workers: 10% employee and 22.3% employer. Members of statutory bodies: 9.3% employee and 20.3% employer.

Does TSU have a maximum ceiling?

There is no maximum contribution ceiling in Portugal, unlike in other countries. Contributions apply to the entirety of the salary, regardless of the amount.

Which benefits does TSU fund?

TSU funds: old-age and disability pensions, unemployment benefits, sickness benefits, maternity/paternity benefits, work accidents (partially), and other social benefits.