Lisbon
Portugal: Amendments to the Sustainable Employment Commitment measure
Ordinance no. 109/2023, of April 19 was published in the Official Gazette, introducing amendments to the Sustainable Employment Commitment measure (“Compromisso Emprego Sustentável”).
Portugal: Approved the withholding tax rates applicable in the second semester of 2023
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers in mainland Portugal, during the second semester of 2023, were approved by Order no. 4930/2023, of 26 April.
Portugal: Amendments to withholding tax rates applicable in 2023
Had been amended the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, by Order no. 4732-A/2023, of 19 April.
Portugal: Meal allowance amount increases to € 6.00
Ordinance no.107-A/2023, of April 18th was published in the Official Gazette (Diário da República), increasing, from € 5.20 to € 6.00, the meal allowance amount for civil servants.
Portugal: Temporary VAT exemption to certain food products
Law no. 17/2023, of April 14, recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.
Decent Work Agenda in Portugal: Main changes to labor legislation come into force on May 1, 2023
Law no. 13/2023 of 3 April has been published in the Official Gazette, introducing amendments to the Labor Code, Law no. 105/2009 of 14 September (Labor Code Regulation), Decree-Law no. 66/2011 of 1 June and the Social Security Contributions Code.
Portugal - Simplex: relevant news, mainly in the environmental and energy areas
Decree-Law 11/2023, of 10 February (DL 11/2023) was published on 10 February, approving measures to simplify existing licensing, namely through the elimination of authorisations, licences, dispensable or redundant acts and procedures in relation to…
Portugal: The minimum monthly wage is increased to €785.00 in the Autonomous Region of Madeira
It has been published today the Regional Legislative Decree no. 11/2023/M which approves the increase of the minimum monthly wage of the Autonomous Region of Madeira.
Municipal surtax rates applicable to 2022 taxable income
Municipal surtax rates were disclosed through Circular Letter no. 20250, of 31 January 2023, to be paid in 2023, due on the taxable income to be determined in regards to the 2022 fiscal period.
Portugal: The PIT framework of teleworking expenses was clarified
Law no. 83/2021, of 6 December, amended the Labour Code with regard to the teleworking regime, now imposing employers to mandatorily bear the costs incurred by employees in this context.
Portugal: Procedures to be adopted in view of updating the withholding tax tables applicable in 2023
Due to the update of the withholding tables applicable to employment income (category A) and pensions (category H), received by residents in mainland Portugal, for the first and second semesters of 2023, the procedures to be adopted by the paying…
Portugal: Postponement of the deadline for submitting form Model 10 ('Declaração Modelo 10')
The obligation to submit form Model 10 ("Rendimentos e Retenções – Residentes"), regarding income paid or made available in 2022, may be exceptionally completed until 24 February 2023, without any increases or penalties, according to…