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A recent circular issued by the Portuguese Tax and Customs Authority clarifies that all employees working for a company at the end of the tax period must be considered when calculating the average annual base salary (RBAM), regardless of the type of employment contract.
In an article published in Trabalho by ECO, Pedro Albuquerque Neves, Principal Associate in the Tax practice at CCA Law Firm, analyses the impact of this interpretation on access to the wage increase tax incentive, noting that employees on fixed-term contracts may influence whether companies meet the requirements needed to benefit from the tax uplift in corporate income tax.
As he states: “este regime obriga as empresas a olhar para a fotografia completa da massa salarial. Mesmo os trabalhadores que não geram a majoração influenciam o acesso ao benefício. A gestão salarial deixa de ser segmentada.”
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