The official source behind 7 verified facts in the GrowIN Data Ledger.
| Fact | Value | Verified |
|---|---|---|
| Employees — general regime | Worker 11% + employer 23.75% = 34.75% total | |
| Company officers (MOE / gerentes) with unemployment protection | Worker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13) | |
| Company officers (MOE / gerentes) — other (no unemployment protection) | Worker 9.3% + entity 20.3% = 29.6% total | |
| Self-employed (trabalhador independente) — contribution rate | 21.4% | |
| Self-employed — contribution base & relevant-income coefficients | Base = 1/3 of the relevant income of the previous 3 months (declared quarterly, in Apr/Jul/Oct/Jan). Relevant income = 70% of services income / 20% of goods income. The monthly base is capped at 12× IAS and can be adjusted ±25% (in 5% steps) at the quarterly declaration. | |
| Sole entrepreneurs / EIRL with unemployment protection | 25.2% | |
| Contracting-entity levy (entidade contratante) | Where a single client accounts for 50–80% of a self-employed worker’s income: 7%. Where a single client accounts for more than 80%: 10%. |
