Module: PYPT | Molga: 13 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
Segurança Social EE | 11% |
TSU ER | 23.75% |
IRS Income Tax | 13.25–48% progressive |
Annual Payments | 14 salary payments (base + holiday + Christmas) |
Subsídio de Férias | Holiday subsidy (1 month salary) |
Subsídio de Natal | Christmas subsidy (1 month salary) |
Year-End | Modelo 10 by Feb 10; IRS pre-filled by AT |
Monthly | SS declaration by last day of month |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
Segurança Social registration | AT (Tax Authority) | PYPT activation | DHET setup
Chapter 2: Enterprise Structure
Distritos | SS categories | Retenção na fonte tables | 14 pagas EUR wage types
Chapter 3: Integration
PTP | NIF (tax ID) | NISS (SS number) | 14th/15th pay flag
Chapter 4: Payroll Engine
PYPT schema | SS 11%+23.75% PCRs | IRS withholding | Subsídio de férias/natal
Chapter 5: Operations
Declaração de Remunerações monthly (SS) | IRS retenção payment to AT | Modelo 10 | Recibo de vencimento
Chapter 6: Go-Live
SS validation | AT IRS test | 14-payment parallel | Subsídio test | Hypercare