1. Legal Framework
In Portugal, with the exception of certain independent professional areas which have their own pension benefits framework, employees, independent contractors and even members of corporate bodies contribute to the public Social Security regime on a mandatory basis.
2. Contributions
Contributions may vary depending on the type of employment contract and job performed by the employees.
Currently and for the year 2015 the general Social Security contributions are as follows:
- Employer – 23.75% of the employee’s gross monthly salary
- Employee – 11% of the employee’s gross monthly salary
3. Parental Leave
When a child is born, both parents are entitled to initial parental leave of 120 or 150 consecutive days, which may be increased by 30 days depending on certain requirements being met. The 120, 150 or 180 days are to be used by both parents as a joint parental leave.
The mother is entitled to a mandatory leave of 6 weeks after giving birth whereas the father is only entitled to 10 working days to be used during the first 30 days following birth.