Employer cost calculator: Portugal 2026
What an employee really costs in Portugal: gross salary plus mandatory employer contributions. A €1,500 monthly salary costs about €2,166 (1.44× gross).
Employer cost by salary
Employer TSU of 23.75% plus the holiday and Christmas subsidies (14 payments a year) accrued monthly.
| Gross per month | €920 | €1,500 | €2,500 | €4,000 |
|---|---|---|---|---|
| TSU (social security) | €218 | €356 | €594 | €950 |
| Holiday + Christmas subsidies (accrual) | €190 | €309 | €516 | €825 |
| Total employer cost | €1,328 | €2,166 | €3,609 | €5,775 |
| Cost multiplier | 1.444× | 1.444× | 1.444× | 1.444× |
| Employee take-home | €819 | €1,167 | €1,754 | €2,504 |
Employer TSU 23.75% and the holiday and Christmas subsidies (13th/14th payments) accrued at 2/12 of salary plus TSU. FCT ended in 2024; FGCT suspended. Mandatory work-accident insurance is priced by insurers and not included.
Employee side: Portugal take-home pay calculator.
GET /v1/employer-cost?country=pt&gross=… — free API key, 1,000 calls/month.Questions
How much does it cost to employ someone in Portugal?
On top of gross pay, employers in Portugal pay employer TSU of 23.75% plus the holiday and Christmas subsidies (14 payments a year) accrued monthly. For a €1,500 monthly salary the total is about €2,166, or 1.44 times gross pay.
Does this include benefits or an EOR fee?
No. It covers statutory employer contributions and mandatory accruals only. Private health insurance, allowances, equipment and Employer of Record fees come on top.
Sources
- https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho-SEAF-2026-01-05-XXV.pdf
- https://www.pwc.pt/pt/pwcinforfisco/flash/irs-e-seguranca-social/irs-tabela-taxas-retencao-fonte-continente-20260.html
- https://www.pwc.pt/pt/pwcinforfisco/guia-fiscal/2026/seguranca-social.html
- https://lexpoint.pt/conteudos/1014/149071/noticias/retencao-na-fonte-de-irs-de-novembro
Updated 2026-11-13. Estimates for planning only, not tax advice.