Lisbon
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…
Portugal: The application process for the Compromisso Emprego Mais Sustentável measure is extended up until March 2023
The deadline for submitting applications to the Compromisso Emprego Sustentável measure was extended up until March 31, 2023.
Portugal: State Budget for 2023 – Employment and Social Security matters
The State Budget for 2023 was published in the official gazette.
Portugal: Average value of construction per square meter for IMI purposes to be in force in 2023
Em 2023, o valor médio de construção por metro quadrado para efeitos do Imposto Municipal sobre Imóveis passa de EUR 512 para EUR 532, de acordo com a Portaria n.º 7-A/2023, de 3 de janeiro, recentemente publicada.
Portugal: New measures of flexibilization of tax obligations compliance
New measures to facilitate tax obligations compliance were approved through Decree-Law no. 85/2022, of December 21.
The minimum wage in Portugal increases to 760 euros in 2023
It was published in the official gazette the Decree-Law no. 85-A/2022, of 22 December, ruling the increase of the minimum monthly wage to € 760,00, with effects from January 1, 2023, onwards.