Your first day at work
In Portugal your employer must report your hiring to Social Security before you start, and income tax (IRS) is withheld from every payslip. Most salaries come in 14 payments a year, so your monthly pay is lower than a UK salary divided by 12.
In 30 seconds
- As a non-EU national you must have a written contract that refers to your visa or residence permit. Your employer reports your start to Social Security in advance, using your social security number (NISS)
- You pay 11% social security; the employer pays 23.75%. IRS is withheld monthly, and separately on the two extra payments in summer and at Christmas
- Expect a trial period of 90 days for most jobs (180 for skilled roles), a work health exam, and a record of your daily hours
Your contract
The Labour Code says a contract with a foreign worker must be in writing, in duplicate, and must state the visa or residence permit, the job, pay, place and hours of work, and the start date. Since Brexit this applies to Britons. Your employer must also tell you the main terms, including holiday, notice periods, how pay is made up and normal hours. Normal hours can’t exceed 8 a day and 40 a week, unless an agreement allows averaging. More in What are my rights at work? and Is my Portuguese job offer a good one?
Before you start: Social Security
Your employer must tell Social Security (Segurança Social) that it has hired you before your contract takes effect: gov.pt says within the 24 hours before. You give your employer your NISS (social security number), NIF, address and ID. If you don’t have a NISS yet, get one early: see How much tax will I pay in Portugal? You can later check your record on Segurança Social Direta, the online service.
Papers for day one
| Document | Why |
|---|---|
| Passport and residence permit, or your work visa | Proof of identity and right to work |
| NIF (tax number) | For IRS withholding |
| NISS (social security number) | For your registration with Social Security |
| Portuguese bank account (IBAN) | For your pay: see How do I open a Portuguese bank account? |
| Your family details | Spouse’s income and dependants, for the withholding table |
IRS withholding
Your employer withholds income tax (IRS) from each month’s pay using official tables. The table depends on whether you are single or married, and if married whether one or both of you earn, plus your number of dependants. If you don’t give your employer your family details, it must withhold as if you had no dependants. Holiday pay, Christmas pay and overtime are taxed separately from the monthly salary; overtime at half the monthly rate. Withholding is an advance: the final bill comes with your annual IRS return. If you may qualify for IFICI (the tax regime for some skilled newcomers) or IRS Jovem (relief for under-35s), tell your employer early: see Do I still pay UK tax?
Your payslip
| Item | What it is |
|---|---|
| Base pay (vencimento base) | Your monthly salary |
| Meal allowance (subsídio de alimentação) | Per day worked, if your employer pays it. Tax-free up to €6.15 a day in cash or €10.455 on a meal card in 2026 |
| Holiday and Christmas pay (subsídios) | Paid as lump sums or spread monthly |
| Social security (Segurança Social) | 11% of gross pay |
| Income tax (retenção na fonte de IRS) | At your table rate |
Meal allowance isn’t required by law, but it is common and can be set by your collective agreement. Use the UK vs Portuguese pay calculator to see what you take home.
14 payments
By law you get a Christmas payment (subsídio de Natal) of one month’s pay by 15 December, and holiday pay (subsídio de férias) normally paid before your holiday. In your first year both are proportional to the time worked. So a salary of €42,000 usually comes as 14 payments of €3,000, not 12 of €3,500.
Trial period, hours and holidays
- Trial period (período experimental) on a permanent contract: 90 days for most workers, 180 days for technically complex or highly responsible roles, 240 for directors and senior managers. On a fixed-term contract: 30 days, or 15 if under 6 months
- Time records: your employer must record when you start and finish, and your breaks, even if you have flexible hours, and keep the records for 5 years
- Holiday: at least 22 working days a year, plus public holidays and your town’s municipal holiday
Your work health exam
Under the occupational health and safety law (Lei 102/2009), your employer must arrange an admission health exam with an occupational doctor before you start, or within 15 days if the hiring is urgent. Periodic exams follow every 2 years, or every year if you are over 50. The employer pays; it is part of its health and safety at work service (SHST).
What to do next
- Get your NISS and NIF before your start date
- Give your employer your family details for the IRS withholding table
- Check your first payslip for 11% social security and the right IRS
Keep going
- Procuradoria-Geral Regional de Lisboa: Código do Trabalho, art. 5 (written contract with a foreign worker)
- Procuradoria-Geral Regional de Lisboa: Código do Trabalho, consolidated to Lei 32/2025 (arts 106, 112: information, trial period)
- gov.pt: Segurança Social, direitos e obrigações dos empregadores em Portugal (updated 30 Apr 2026)
- gov.pt: Migrantes, impostos e Segurança Social em Portugal
- Doutor Finanças: Quanto se desconta para a Segurança Social (employee 11%, employer 23.75%)
- Portal das Finanças: Código do IRS, art. 99-B (family situation for withholding)
- Portal das Finanças: Código do IRS, art. 99-C (withholding on employment income)
- ComparaJá: Subsídio de alimentação 2026 (€6.15 cash, €10.455 card)
- Procuradoria-Geral Regional de Lisboa: Código do Trabalho, arts 263 and 264 (Christmas and holiday pay)
- Procuradoria-Geral Regional de Lisboa: Código do Trabalho, arts 202 and 203 (time records, working hours)
- Procuradoria-Geral Regional de Lisboa: Código do Trabalho, art. 238 (holiday)
- Procuradoria-Geral Regional de Lisboa: Lei 102/2009 (occupational health and safety), art. 108 (health exams)
- Rádio Renascença: Pacote laboral não passa no Parlamento (19 Jun 2026)
