Christmas bonus in Portugal 2026: how much you get and when it is paid

The Christmas bonus in Portugal is an extra month of pay, due by 15 December. For 2026 the rule has not changed: you are entitled to it from your very first day at work, and even if you were on sick leave, you do not lose it.

This guide shows how much you get, when, how the pro rata works when you join or leave, and who pays your share if you were on sick leave.

What the Christmas bonus is (Art. 263)

The Christmas bonus is often called the "13th month". The name says it all: it is an extra payment, equal to one month of salary, paid once a year.

Art. 263 paragraph 1 of the Labour Code states two simple things:

• The amount equals one month of remuneration.
• It must be paid by 15 December each year.

You are entitled to it from day one. There is no waiting period and no minimum seniority. Someone who joins a company today already starts building Christmas bonus from today.

How much you get: the calculation base (Art. 262)

This is the part that confuses many people. "One month of remuneration" is not the total you see hit your account each month. It is only base pay plus seniority payments.

Art. 262 defines base pay as the fixed part, without extras. Seniority payments (diuturnidades) are the increments for length of service that some collective agreements (CCT) provide.

What does not count towards the Christmas bonus:

• Meal allowance, excluded by Art. 260.
• Overtime, a variable payment outside the base.
• Variable bonuses and commissions, unless your CCT requires them to be included.
• Per diems and expense refunds, which are not remuneration.

When it is paid: by 15 December

The deadline is the same every year: 15 December. The company can pay earlier (many pay in late November), but never later.

If the company pays after 15 December, it is in breach. The bonus becomes an overdue credit, with the same rights as unpaid wages: formal demand, interest and an ACT complaint.

On twelfths: by default you receive it as a lump sum. Some companies pay the bonus in twelfths (a slice in each of the 12 months), but that is only valid if you and the company agree. No one can force you to receive it in twelfths.

First year or exit year: the pro rata calculation

When you did not work the full calendar year, the bonus is pro rata to the days worked (Art. 263 paragraph 2). The formula is always the same:

Bonus = Monthly pay times (days worked in the year divided by 365)

Someone who works the whole year gets 365 divided by 365, which equals 1, that is, a full month. Someone who joins or leaves mid-year gets the matching slice.

Christmas bonus and sick leave: who pays

This is the question that worries anyone who spent part of the year on sick leave. The short answer: you do not lose the Christmas bonus because of common-illness sick leave.

What changes is who pays each part:

• The employer pays the part pro rata to the days you were actually working.
• Social Security pays the rest, through the Compensatory Benefit for Holiday and Christmas Allowances.

The reason is technical: the reference pay used as the base for sickness benefit (what you get while on leave) is already calculated by dividing by 12, not by 14. In other words, the slices of the holiday and Christmas allowances are already inside it. That is why Social Security returns that part through the compensatory benefit.

Watch out for one important exception: if the leave is due to an occupational disease (and not common illness), there is no right to the compensatory benefit for the allowances. In that case you only get the part the employer pays for the time worked.

Special cases

The general rule is simple, but some situations are worth knowing.

[Current interpretation:] in part-time work and fixed-term contracts, the bonus always follows the pro rata logic. It is paid based on time and the percentage of the schedule. There is no automatic "half bonus": the calculation is done by the day.

Income tax and Social Security: what is deducted

The Christmas bonus is employment income. It pays the same deductions as salary, but with one useful difference in how income tax is withheld.

• Social Security: 11 percent on the bonus amount. On 1,200 EUR, that is 132 EUR.
• IRS (income tax): withheld using the withholding tables, but separately from the monthly salary. It is not added to your pay to push you up a bracket. This stops the bonus from artificially raising your tax rate.

What if the company does not pay by 15 December

The Christmas bonus is an employment credit. If it is not paid on time, you have the same rights as you would over unpaid wages.

A 3-step plan:

1. Demand it in writing. An email or letter requiring payment, with the amount and a deadline. This starts the default and the interest. Keep proof of sending.

2. Count the interest. The delay accrues default interest at the legal rate. The longer it takes, the more the company owes.

3. File an ACT complaint. Failure to pay remuneration is an administrative offence. The ACT can act and, in parallel, the delay strengthens your position if you want to terminate with just cause (Art. 394).

5 common mistakes about the Christmas bonus

1. Thinking it is the full pay you see in your account. It is only base pay plus seniority payments. Meal allowance, overtime and variable commissions are left out (Art. 260 and 262).

2. Believing you lose the bonus while on sick leave. You do not. The employer pays the worked part and Social Security pays the compensatory benefit for the rest.

3. Forgetting the bonus in the final settlement when you leave mid-year. The pro rata up to your exit date is owed and must appear in the settlement (Art. 263 paragraph 2 point b).

4. Accepting payment in twelfths without agreement. The company can only pay in twelfths if you agree. By default it is a lump sum by 15 December.

5. Letting the deadline pass without reacting. After 15 December with no payment, act now: written demand, interest and an ACT complaint. The sooner you move, the stronger your position.

Useful links

• Christmas bonus calculator the exact amount, with hiring, exit and suspensions.
• Net salary calculator 2026 see the real IRS and Social Security deduction.
• Sick leave payment in Portugal 2026 table how much you get on leave and how it links to the bonus.
• Meal allowance in Portugal 2026 why it does not count towards the Christmas bonus.
• Unused holidays payment the holiday allowance is the "twin" of the Christmas one.
• Termination of the employment contract what goes into the final settlement when you leave.