Company officers (MOE / gerentes) with unemployment protection

Verified

FACT ID · ss-moe-protected

Canonical value

Worker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13)Verified
Unit
%
Issuing authority
Diário da República — Código Contributivo (Lei n.º 110/2009); PwC Guia Fiscal 2026
Legal instrument
Código Contributivo (Lei n.º 110/2009)
Last verified
Review cadence
quarterly
Notes
Membros de órgãos estatutários (MOE) with unemployment protection. Minimum contribution base is 1× IAS = €537.13 (2026).

Change history

Initial captureWorker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13)

No further changes recorded yet — unchanged since it was first captured.

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