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Frequently asked questions:
Is there an English translation of the Model 99 form?
Is there an English translation of the Model 99 form?
Yes!
Article 99 English Translation
1 - CHARACTERISTICS OF THE DECLARATION
Mark "X" if it is the 1st declaration or a statement of changes. In the latter case you must indicate the number of tables that were changed (only applicable if you've filled out before and need to update)
2 - DECLARANT'S IDENTIFICATION
Box reserved for identification of the declarant (your name). It should include the tax number assigned by the Ministry of Finance (your own NIF no).
3 - FISCAL DOMICILE
This is for the registration of the fiscal domicile of the declarant (your address)
The corresponding Tax Office or Tax District as well as the respective code can be found on the taxpayer/citizen card.
4 - MARITAL STATUS
Box reserved for reference to the marital status of the declarant.
Tick 1st box if 'Married and not legally separated or living together'
Tick 2nd box if 'Other'
5 - IDENTIFICATION OF THE SPOUSE
If ticked yes to 1st box in section 4 to be filled out by the declarants who are married and not legally separated or legally cohabiting.
6 - LIST OF DEPENDENTS
Box reserved for identification of dependents.
The following are considered dependents
- The children, adopted and stepchildren, unemancipated minors, as well as minors under guardianship; (Drafted by Law no. 32-B/2002, of December 30)
- Children, adopted and stepchildren, of legal age, as well as those who, until they reach the age of majority, are subject to the guardianship of any of the people in charge of the household, who, not being over 25 years of age or having an annual income higher than the minimum monthly salary guaranteed, have attended the 11th or 12th grade of high school or college during the year to which the tax relates;
(Text in Portuguese of Law 55-A/2010, of 31 December)
- Children, adopted, stepchildren and those subject to guardianship, of legal age, unfit for work and unable to earn a livelihood, when their income does not exceed the highest national minimum wage.
(Redrafted by Law no. 32-B/2002, December 30)
7 - GENERAL INFORMATION
7.1- This is intended to quantify the members of the household with a degree of disability equal to or greater than 60% (art. 4 of Decree Law 42/91, of 22/1)
- Each dependent with a degree of permanent disability equal to or greater than 60% will be equivalent, for the purposes of withholding tax, to four dependents who are not disabled;
- In the "single holder married couple" situation, the spouse that does not receive income under categories A or H, but has a disability that causes him/her a degree of permanent incapacity equal to or higher than 60%, will be equivalent, for withholding at source purposes on income from dependent work received by the other spouse, to five non-disabled dependents;
- In the situation of "single married couple", if the spouse, who does not earn income in categories A or H, is disabled and has a degree of permanent disability equal to or greater than 60%, the withholding tax to be applied to the pension income earned by the other spouse should be reduced by one percentage point.
7.2 - You should only fill in this box if you are married and not legally separated from people and goods or de facto united, mark with "x" in the respective box the distribution of income within the household.
8 - DECLARANT'S OPTIONS
This is for making the legally permitted options.
The option rate for monthly withholding must be higher than that resulting from the application of the withholding tables according to personal and family situation, but may not exceed 40%.
9 - SIGNATURES
Box reserved for the signature of the declarant and the employer.
What are meal allowances?
What are meal allowances?
It’s common for employees in Portugal to receive a monthly lunch allowance or meal voucher/card - They are used to cover the cost of employee meals during work days. Omnipresent currently offers the possibility to extend the meal allowance benefit to employees which is EUR 6 tax-free paid per working day.
What is the remote work allowance?
What is the remote work allowance?
There is a mandatory Remote Work Allowance in Portugal (Law n.o 13/2023) and its purpose is the compensation and reimbursement of costs related to the performance of work at home.
The statutory minimum is EUR 22 per month, all of which is tax- exempt, however, please note that it’s customary to provide EUR 50 per month (EUR 28 of which would be taxable).
How many salary payments are there in Portugal?
How many salary payments are there in Portugal?
In Portugal, the salary is paid in 14 mandatory instalments : 12 salary for each month of the year + 1 holiday allowance (13th salary) + 1 Christmas allowance (14th Salary).
The payroll cycle in Portugal is monthly
% Payroll runs from the 1st of the month to the end of the month
% Payroll cut-off date is 6th of the month (any changes to payroll
or variables must be shared with Omnipresent by this date)
% Payment date is the last working day of the month (this is when
employees will receive their salary payment).
What is the Remote working agreement?
What is the Remote working agreement?
Remote work is legally regulated in Portugal. Implementing it needs a written agreement among the parties containing
The identification, signatures, and home or headquarters of the parties
The place where the employee will perform their work activities, which will be considered their place of work
The normal period of daily and weekly work
Working hour
The contracted labor activity, indicating the corresponding category
The remuneration to which the worker is entitled, including Right-to-Work Remote Working Agreement supplementary and ancillary benefits.
Ownership of the work tools and the person responsible for their installation and maintenance
The frequency and way of implementing face-to-face contacts, which shall be taken never more than among 2 months
The duration of the agreement, which could be with a definite or indefinite period.
What are Mandatory training hours?
What are Mandatory training hours?
Employees are entitled to a minimum of forty (40) hours of continuous training each calendar year or to a minimum number of hours proportional to the duration of the contract. Training hours shall be considered working time. Any costs associated with the training shall be covered by the Company.
Key aspects of training in Portugal: The employees are entitled to 40 hours of training per calendar year
2. The scope of continuous training is determined by agreement or, in the absence thereof, by the employer, and must coincide or be related to the activity rendered by the employee.
The subjects are chosen by the employee and must correspond to the activity provided or be related to information and communication technologies, safety and health at work or a foreign language.
3. Even though the training may be provided by the employer, a training-certified entity or by an educational establishment recognized by the competent ministry, such training must always be certified (and the training must be registered in the employee’s personal records).
4. Hours of time off work to attend classes and absences for assessment exams under the student-worker scheme, are deemed as training hours (and calculated as such)
What is a Qualified Electronic Signature?
What is a Qualified Electronic Signature?
In Portugal, it is a legal requirement to sign your employment contract through QES (Qualified Electronic Signature), which requires ID verification. ZealiD is a Qualified Trusted Service Provider specializing in issuing Qualified Electronic Signatures. These are recognized within the EU Member States as legally binding.
The process of acquiring a QES requires:
A Passport, an Identification Card or a Residence Permit issued by one of the EU Member States, Norway, the United Kingdom or other countries outside the EU; Click here to check if you have a supported document.
A mobile device that supports Touch ID or Face ID;
A ZealiD mobile app downloaded from Google Play Store or Apple App Store.
For any other questions regarding ZealiD, click here for the knowledge base.