TN 2 (01-03)
GN 01727.015 Coverage and Contributions Under the Portuguese System
Almost all workers in Portugal are covered under either the general Social Security system (Regime Geral de Previdencia) or under one of the several special systems. A workers occupation determines whether he or she is covered under the general system or one of the special systems mentioned in GN 01727.010.
B. Policy compulsory contributions
Under the general Social Security system, employees and employers contribute a fixed percentage of the employees salary. Self-employed persons contribute a percentage of earnings up to a monthly ceiling equal to eight times the national minimum wage.
C. Policy voluntary contributions
Portugal permits people who are not subject to compulsory contributions and who meet certain qualifying conditions to make voluntary contributions to build future benefit rights.