Minimum wage in Portugal 2026: €920 on the mainland — gross, net and regions

Statutory amounts by region

On the mainland, Decree-Law 139/2025 set the guaranteed minimum monthly remuneration (RMMG) at €920, effective from 1 January 2026. It implements the trajectory of the 2025–2028 Tripartite Agreement; the obligation to pay arises from the legislation.

This guide covers the general employment regime. A collective agreement or employment contract may set a higher minimum. Part-time work and the specific reductions in Article 275 of the Labour Code cannot be calculated by simply applying the full-time amount.

What changed from 2025 on the mainland

The annual example assumes a full year, a fixed salary paid in money and full holiday and Christmas allowances, each equal to that salary. Starting or ending employment, suspension or a different pay structure can change the allowance calculations (Labour Code, Arts. 263 and 264).

Gross and net: what reaches your account

For a full month, salary paid in money and the general employee contribution rate of 11%, with no other payments or deductions:

The examples use the 2026 regional withholding tables for employment income, with no disability, no dependants and no IRS Jovem, assuming tax residence in the stated region. Other income subject to withholding in the same month, or other deductions, can change the payslip. Having dependants does not reduce withholding that is already zero; benefits such as child benefit are not salary paid by the employer.

IRS withholding and the existence minimum

Withholding at source is the deduction made on the payslip. The 2026 tables give zero withholding for the cases in the table above. Earning slightly more than the minimum does not necessarily mean deductions start immediately: the applicable table, family situation and rounding also matter. For example, mainland table III for a married sole earner provides for zero withholding up to €991.

The existence minimum is a mechanism in the annual tax assessment, provided for in Article 70 of the IRS Code, with a reference amount of €12,880 in 2026. It has rules on income categories and household income. It is not a universal exemption for anyone with a low monthly salary. Other income can change the final tax, even when the payslip has zero withholding.

Part-time work and the hourly rate

Article 271 of the Labour Code sets out this formula:

Hourly rate = (monthly remuneration × 12) ÷ (52 × normal weekly working hours)

€920 and 40h/week: (920 × 12) ÷ (52 × 40) = €5.307692…/h ≈ €5.31/h
€920 and 35h/week: (920 × 12) ÷ (52 × 35) = €6.065934…/h ≈ €6.07/h

Use the normal weekly working period; under an adaptability arrangement, use the period defined as an average. Dividing salary by the hours actually worked in a particular month does not replace this formula. For overtime calculations, preserve precision and apply the relevant uplifts.

For part-time work, Article 154 requires comparison with a full-time worker in a comparable situation. Assuming the general mainland minimum and no additional payments counted towards it:

• 20 hours against a full-time 40-hour week: 920 × 20 ÷ 40 = €460/month.
• 20 hours against a full-time 35-hour week: 920 × 20 ÷ 35 ≈ €525.71/month.

What can count towards the minimum and what can be deducted

The RMMG is not necessarily just base salary. Article 274 includes certain benefits in kind, sales commissions, production bonuses and gratuities that qualify as remuneration. It excludes payments awarded on an occasional basis or for periods longer than one month.

The usual meal allowance, when compensatory in nature, is treated separately (Art. 260). Do not confuse it with meals in kind agreed as part of remuneration. For these benefits in kind, Article 274 sets limits calculated against the applicable minimum: 35% for all meals, 15% for one main meal, 12% for the worker's accommodation and 50% for all benefits in kind combined. Their value cannot exceed the current price in the region either; accommodation for the worker's household has its own valuation rule.

A different issue is the employer deducting the price of meals, goods or expenses. Article 279 prohibits deductions outside the cases it allows. For the expenses covered there, check whether they were requested or agreed; as a rule, the permitted deductions subject to the cap cannot together exceed one sixth of remuneration. Statutory deductions for the State and Social Security are outside that cap; there is also the consumer cooperative exception in paragraph 4.

Ask for the amounts and legal basis in writing and check the payslip. Article 276 requires the payments, deductions and net amount to be identified. The money transferred may be below the gross minimum without that alone proving a breach.

Internships and other special situations

There is no single amount applicable to all internships. An internship grant follows the rules of its particular programme. For example, the IEFP information sheet of July 2026 sets the basic grant for Estágios INICIAR, qualification level 4, at €913.12 (1.7 × IAS), before other payments: not all internship grants should be presented as higher than €920.

For an employment contract, Article 275 provides for specific reductions in the RMMG: 20% for a novice worker (praticante), apprentice, intern or trainee undergoing certified training, during the legally permitted period. The general limit is one year, including documented previous training towards the same qualification; it becomes six months in the qualification cases specified in paragraph 3. Calling someone an "intern" is not enough. A reduction for reduced working capacity also depends on statutory conditions and specific certification; it does not follow simply from having a disability.

What changes for employers and people already earning more

Under the general contribution regime, the employer pays 23.75%, in addition to the 11% deducted from the worker. On a €920 salary, that means €218.50 in employer contributions: €1,138.50 in salary and employer contributions, before insurance, meals and other costs.

A €50 salary increase costs the employer approximately €61.88 extra per salary payment: 50 × 1.2375 = €61.875. Support depends on specific programmes and conditions; employers should not count on automatic compensation for the increase.

Someone already earning above the minimum does not necessarily receive another €50 or the same percentage increase. Check the collective agreement, the pay scale published in the BTE and the employment contract. If those instruments require a higher amount, that is what the employer must respect.

If the employer is paying less than it owes

• Check the applicable rule: region, job category, collective agreement, comparable full-time schedule and payments that can count towards the minimum.
• Keep evidence: the contract, payslips, schedules and proof of payment. Ask in writing for the situation to be corrected and the outstanding differences paid.
• If there is a breach, you can complain to ACT. These rules do not impose a general obligation to wait eight days before complaining.
• If the contract has ended, watch the limitation period: the general period under Article 337(1) starts on the day after termination. Do not assume that a letter or an ACT complaint, by itself, interrupts that period; seek legal support in time to bring a court claim.

Correction of 19 September 2026: regional amounts, net examples, the distinction between withholding and annual tax, working hours and part-time work, the composition of the minimum, deductions, internships and employer costs have been reviewed. Generic references and regional estimates have been replaced with identified sources.