Contributions to Social Security are compulsory for both employees (11%) and employers (23.75%) as well as for self-employed individuals (34.75%).
Members of the management of Portuguese companies are automatically liable to pay Social Security based on the income received, regardless of whether they are resident in Portugal.
Members of the management of Portuguese companies may be resident anywhere in the world; they may avoid the Social Security liability in Portugal by providing proof of their registration to, and payment of, social security in their country of residence.
Non-EU personnel intending to work in Portugal must apply for a work visa before entering in national territory. Foreign workers provided with all authorizations to work in national territory, have the same rights as domestic workers in Portuguese labour laws.
The contributions for the health/medical system are, like social security, deducted from employee income.