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With the doble objective of rewarding the pursuit of higher education and contributing to the retention of qualified young people working in Portugal, Decree-Law no. 134/2023 of December 28 was approved, introducing the Salary Bonus for value qualifications in the labor market ("Salary Bonus").

The Salary Bonus is aimed at young employees with a bachelor's or master's degree and consists of an annual bonus, to be paid for the number of years equivalent to the ones necessary to get the respective academic degree (bachelor's or master's).

The annual amounts of the Salary Bonus are

• Bachelor's degree: 697 euro;
• Master's degree: 1,500 euro; or
• Integrated master's degree: 697 euro for the period corresponding to the bachelor's degree and 1,500 euro for the period corresponding to the master's degree.

To be entitled to the Salary Bonus, the beneficiary must, each year:

• Hold a bachelor's or master's degree, or a recognized foreign academic degree, since 2023, inclusive, or after this year;
• Have income considered in Portuguese Personal Income Tax (categories A or B) in each year the payment of the Salary Bonus is requested;
• Be up to 35 years of age (including) in each year the payment of the Salary Bonus is requested;
• Be resident in Portugal;
• Have no tax nor social security debts.

For those who completed their degree in a year prior to 2023, they can also benefit from the Salary Bonus, provided that the number of years that have passed since they got their degree is less than the number of years equivalent to the respective cycle of studies. In these cases, these beneficiaries may receive the Salary Bonus for the remaining number of years.