TABELA DE VENCIMENTOS A PARTIR DE 13/09/2014

No casado/0 Depend.

Vencimentos 2014 - Carreira Docente a)

Escalo

Contratados
1
2
3
4
5
6
7
8
9
10

ndice

151
167
188
205
218
235
245
272
299
340
370

Vencimento
base

1,373.13
1,518.63
1,709.60
1,864.19
1,982.40
2,137.00
2,227.93
2,473.46
2,718.99
3,091.82
3,364.63

Reduo
2014

0.00
18.63
59.84
65.25
69.38
91.92
106.47
145.75
185.04
244.69
288.34

Vencimento
2014

1,373.13
1,500.00
1,649.76
1,798.94
1,913.02
2,045.08
2,121.46
2,327.71
2,533.95
2,847.13
3,076.29

Escalo

Contratados
1
2
3
4
5
6
7
8
9
10

ndice

151
167
188
205
218
235
245
272
299
340
370

1,373.13
1,518.63
1,709.60
1,864.19
1,982.40
2,137.00
2,227.93
2,473.46
2,718.99
3,091.82
3,364.63

Reduo
2014

0.00
18.63
59.84
65.25
69.38
91.92
106.47
145.75
185.04
244.69
288.34

Vencimento
2014

1,373.13
1,500.00
1,649.76
1,798.94
1,913.02
2,045.08
2,121.46
2,327.71
2,533.95
2,847.13
3,076.29

Escalo

Contratados
1
2

ndice

151
167
188

1,373.13
1,518.63
1,709.60

C.G.A.

240.00
277.00
329.00
386.00
430.00
480.00
519.00
593.00
696.00
811.00
907.00

151.04
165.00
181.47
197.88
210.43
224.96
233.36
256.05
278.73
313.18
338.39

ADSE b)

48.06
52.50
57.74
62.96
66.96
71.58
74.25
81.47
88.69
99.65
107.67

Sobretaxa

15.00
18.00
20.00
23.00
25.00
27.00
28.00
31.00
34.00
39.00
43.00

454.10
512.50
588.21
669.84
732.39
803.54
854.61
961.52
1,097.42
1,262.83
1,396.06

22
22
22
22
22
22
22
22
22
22
22

Subsdio de
Alimentao

93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94

Taxa IRS

16.50%
17.50%
19.00%
20.50%
21.50%
22.50%
23.50%
24.50%
27.50%
28.50%
29.50%

Reduo
2014

0.00
18.63
59.84

Vencimento
2014

1,373.13
1,500.00
1,649.76

Taxa IRS

11.50%
12.50%
14.00%

Ordenado
lquido

1,012.97
1,081.44
1,155.49
1,223.04
1,274.57
1,335.48
1,360.79
1,460.13
1,530.47
1,678.24
1,774.17

EUROS

IRS

C.G.A.

ADSE

226.00
262.00
313.00
368.00
411.00
460.00
498.00
570.00
696.00
811.00
907.00

151.04
165.00
181.47
197.88
210.43
224.96
233.36
256.05
278.73
313.18
338.39

48.06
52.50
57.74
62.96
66.96
71.58
74.25
81.47
88.69
99.65
107.67

Sobretaxa

16.00
18.00
21.00
23.00
25.00
28.00
29.00
32.00
34.00
39.00
43.00

Total
descontos

441.10
497.50
573.21
651.84
713.39
784.54
834.61
939.52
1,097.42
1,262.83
1,396.06

N dias sub.
Alim.

22
22
22
22
22
22
22
22
22
22
22

Subsdio de
alimentao

93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94

Casado/ 1 Tit. / 0 Depend.

Vencimentos 2014 - Carreira Docente

Vencimento
base

17.50%
18.50%
20.00%
21.50%
22.50%
23.50%
24.50%
25.50%
27.50%
28.50%
29.50%

IRS

c) N dias
Sub.Alim.

No casado/1 Depend.

Vencimentos 2014 - Carreira Docente

Vencimento
base

Taxa IRS

EUROS
Total
descontos

ordenado
lquido

1,025.97
1,096.44
1,170.49
1,241.04
1,293.57
1,354.48
1,380.79
1,482.13
1,530.47
1,678.24
1,774.17

EUROS

IRS

C.G.A.

157.00
187.00
230.00

151.04
165.00
181.47

Ano 2014

ADSE

48.06
52.50
57.74

Sobretaxa

18.00
21.00
24.00

Total
descontos

374.10
425.50
493.21

N dias sub.
Alim.

22
22
22

Subsdio de
alimentao

ordenado
lquido

93.94 1,092.97
93.94 1,168.44
93.94 1,250.49

TABELA DE VENCIMENTOS A PARTIR DE 13/09/2014

No casado/0 Depend.

Vencimentos 2014 - Carreira Docente a)

Escalo

3
4
5
6
7
8
9
10

ndice

205
218
235
245
272
299
340
370

Vencimento
base

1,864.19
1,982.40
2,137.00
2,227.93
2,473.46
2,718.99
3,091.82
3,364.63

Reduo
2014

65.25
69.38
91.92
106.47
145.75
185.04
244.69
288.34

Vencimento
2014

1,798.94
1,913.02
2,045.08
2,121.46
2,327.71
2,533.95
2,847.13
3,076.29

Escalo

Contratados
1
2
3
4
5
6
7
8
9
10

ndice

151
167
188
205
218
235
245
272
299
340
370

1,373.13
1,518.63
1,709.60
1,864.19
1,982.40
2,137.00
2,227.93
2,473.46
2,718.99
3,091.82
3,364.63

Reduo
2014

0.00
18.63
59.84
65.25
69.38
91.92
106.47
145.75
185.04
244.69
288.34

Vencimento
2014

1,373.13
1,500.00
1,649.76
1,798.94
1,913.02
2,045.08
2,121.46
2,327.71
2,533.95
2,847.13
3,076.29

Escalo

Contratados
1
2
3
4

ndice

151
167
188
205
218

1,373.13
1,518.63
1,709.60
1,864.19
1,982.40

C.G.A.

269.00
306.00
347.00
360.00
442.00
506.00
569.00
676.00

197.88
210.43
224.96
233.36
256.05
278.73
313.18
338.39

ADSE b)

62.96
66.96
71.58
74.25
81.47
88.69
99.65
107.67

Sobretaxa

27.00
29.00
32.00
33.00
37.00
41.00
48.00
51.00

556.84
612.39
675.54
700.61
816.52
914.42
1,029.83
1,173.06

22
22
22
22
22
22
22
22

Subsdio de
Alimentao

93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94

Taxa IRS

10.50%
11.50%
13.00%
14.00%
15.00%
16.00%
16.00%
19.00%
20.00%
20.00%
22.00%

Reduo
2014

0.00
18.63
59.84
65.25
69.38

Vencimento
2014

1,373.13
1,500.00
1,649.76
1,798.94
1,913.02

Taxa IRS

17.50%
18.50%
20.00%
21.50%
22.50%

Ordenado
lquido

1,336.04
1,394.57
1,463.48
1,514.79
1,605.13
1,713.47
1,911.24
1,997.17

EUROS

IRS

C.G.A.

ADSE

144.00
172.00
214.00
251.00
286.00
327.00
339.00
442.00
506.00
569.00
676.00

151.04
165.00
181.47
197.88
210.43
224.96
233.36
256.05
278.73
313.18
338.39

48.06
52.50
57.74
62.96
66.96
71.58
74.25
81.47
88.69
99.65
107.67

Sobretaxa

19.00
21.00
24.00
28.00
30.00
32.00
34.00
37.00
41.00
48.00
51.00

Total
descontos

362.10
410.50
477.21
539.84
593.39
655.54
680.61
816.52
914.42
1,029.83
1,173.06

N dias sub.
Alim.

22
22
22
22
22
22
22
22
22
22
22

Subsdio de
alimentao

93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94

Casado/ 2 Tit. / 0 Depend.

Vencimentos 2014 - Carreira Docente

Vencimento
base

15.00%
16.00%
17.00%
17.00%
19.00%
20.00%
20.00%
22.00%

IRS

c) N dias
Sub.Alim.

Casado/ 1 Tit. / 1 Depend.

Vencimentos 2014 - Carreira Docente

Vencimento
base

Taxa IRS

EUROS
Total
descontos

ordenado
lquido

1,104.97
1,183.44
1,266.49
1,353.04
1,413.57
1,483.48
1,534.79
1,605.13
1,713.47
1,911.24
1,997.17

EUROS

IRS

C.G.A.

240.00
277.00
329.00
386.00
430.00

151.04
165.00
181.47
197.88
210.43

Ano 2014

ADSE

48.06
52.50
57.74
62.96
66.96

Sobretaxa

15.00
18.00
20.00
23.00
25.00

Total
descontos

454.10
512.50
588.21
669.84
732.39

N dias sub.
Alim.

22
22
22
22
22

Subsdio de
alimentao

93.94
93.94
93.94
93.94
93.94

ordenado
lquido

1,012.97
1,081.44
1,155.49
1,223.04
1,274.57

TABELA DE VENCIMENTOS A PARTIR DE 13/09/2014

No casado/0 Depend.

Vencimentos 2014 - Carreira Docente a)

Escalo

5
6
7
8
9
10

ndice

235
245
272
299
340
370

Vencimento
base

2,137.00
2,227.93
2,473.46
2,718.99
3,091.82
3,364.63

Reduo
2014

91.92
106.47
145.75
185.04
244.69
288.34

Vencimento
2014

2,045.08
2,121.46
2,327.71
2,533.95
2,847.13
3,076.29

Escalo

Contratados
1
2
3
4
5
6
7
8
9
10

ndice

151
167
188
205
218
235
245
272
299
340
370

1,373.13
1,518.63
1,709.60
1,864.19
1,982.40
2,137.00
2,227.93
2,473.46
2,718.99
3,091.82
3,364.63

Reduo
2014

0.00
18.63
59.84
65.25
69.38
91.92
106.47
145.75
185.04
244.69
288.34

23.50%
24.50%
25.50%
27.50%
28.50%
29.50%

IRS

C.G.A.

ADSE b)

480.00
519.00
593.00
696.00
811.00
907.00

224.96
233.36
256.05
278.73
313.18
338.39

71.58
74.25
81.47
88.69
99.65
107.67

IRS

C.G.A.

ADSE

240.00
277.00
329.00
386.00
430.00
480.00
519.00
593.00
696.00
811.00
907.00

151.04
165.00
181.47
197.88
210.43
224.96
233.36
256.05
278.73
313.18
338.39

48.06
52.50
57.74
62.96
66.96
71.58
74.25
81.47
88.69
99.65
107.67

Sobretaxa

27.00
28.00
31.00
34.00
39.00
43.00

803.54
854.61
961.52
1,097.42
1,262.83
1,396.06

c) N dias
Sub.Alim.

22
22
22
22
22
22

Subsdio de
Alimentao

93.94
93.94
93.94
93.94
93.94
93.94

Casado/ 2 Tit. / 1 Depend.

Vencimentos 2014 - Carreira Docente

Vencimento
base

Taxa IRS

EUROS
Total
descontos

Vencimento
2014

1,373.13
1,500.00
1,649.76
1,798.94
1,913.02
2,045.08
2,121.46
2,327.71
2,533.95
2,847.13
3,076.29

Taxa IRS

17.50%
18.50%
20.00%
21.50%
22.50%
23.50%
24.50%
25.50%
27.50%
28.50%
29.50%

Ordenado
lquido

1,335.48
1,360.79
1,460.13
1,530.47
1,678.24
1,774.17

EUROS

a) Em vigor a partir de 13 de setembro de 2014, de acordo com a Lei N 75/2014, de 12 de setembro

b) Desconto atualizado para 3,5% - Lei 30/2014, de 19 de maio
c) Alterando na coluna o nmero de dias obtm-se o valor mensal do subsdio de refeio

Ano 2014

Sobretaxa

15.00
18.00
20.00
23.00
25.00
27.00
28.00
31.00
34.00
39.00
43.00

Total
descontos

454.10
512.50
588.21
669.84
732.39
803.54
854.61
961.52
1,097.42
1,262.83
1,396.06

N dias sub.
Alim.

22
22
22
22
22
22
22
22
22
22
22

Subsdio de
alimentao

93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94
93.94

ordenado
lquido

1,012.97
1,081.44
1,155.49
1,223.04
1,274.57
1,335.48
1,360.79
1,460.13
1,530.47
1,678.24
1,774.17

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2014

TABELA I - TRABALHO DEPENDENTE
NO CASADO

Remunerao Mensal Euros

At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
Superior a

585.00
590.00
595.00
633.00
675.00
726.00
801.00
907.00
988.00
1,048.00
1,124.00
1,205.00
1,300.00
1,401.00
1,537.00
1,683.00
1,840.00
1,945.00
2,056.00
2,182.00
2,328.00
2,495.00
2,722.00
3,054.00
3,478.00
4,052.00
4,576.00
5,111.00
5,786.00
6,653.00
7,852.00
9,455.00
11,159.00
18,648.00
20,000.00
22,500.00
25,000.00
25,000.00

Nmero de dependentes
0
0.0%
1.0%
2.0%
5.0%
6.0%
7.5%
8.5%
11.0%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
18.5%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.5%
33.5%
34.5%
36.5%
37.5%
39.5%
40.5%
41.5%
42.5%
43.0%
43.5%
44.5%

1
0.0%
0.0%
0.0%
3.0%
4.0%
5.5%
7.5%
10.0%
11.5%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
19.0%
20.5%
21.5%
22.5%
23.5%
24.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

2
0.0%
0.0%
0.0%
2.0%
3.0%
4.5%
5.5%
8.0%
10.5%
11.5%
12.5%
13.5%
14.5%
15.5%
16.5%
19.0%
20.5%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
31.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

3
0.0%
0.0%
0.0%
1.0%
1.5%
2.5%
3.5%
6.0%
7.5%
9.5%
10.5%
11.5%
12.5%
13.5%
15.5%
17.0%
18.5%
19.5%
20.5%
21.5%
22.5%
24.5%
25.5%
26.5%
27.5%
28.5%
30.0%
31.0%
32.0%
34.0%
36.0%
38.0%
39.0%
40.0%
41.0%
42.0%
43.0%
44.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.0%
0.0%
1.5%
1.0%
2.5%
1.5%
5.0%
4.0%
6.5%
5.5%
7.5%
6.5%
9.5%
8.5%
10.5%
9.5%
11.5%
10.5%
13.5%
12.5%
14.5%
13.5%
16.0%
15.0%
17.5%
17.5%
19.5%
18.5%
20.5%
19.5%
21.5%
20.5%
22.5%
21.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
27.5%
26.5%
28.5%
28.5%
30.0%
30.0%
31.0%
31.0%
32.0%
32.0%
34.0%
34.0%
35.0%
35.0%
38.0%
37.0%
39.0%
38.0%
40.0%
39.0%
41.0%
40.0%
42.0%
41.0%
43.0%
42.0%
44.0%
43.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2014

T A B E L A II - TRABALHO DEPENDENTE
CASADO UNICO TITULAR

Remunerao Mensal Euros

At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
Superior a

633.00
675.00
696.00
741.00
781.00
822.00
872.00
958.00
1,063.00
1,205.00
1,381.00
1,603.00
1,704.00
1,819.00
1,966.00
2,122.00
2,308.00
2,525.00
2,888.00
3,301.00
3,553.00
3,820.00
4,143.00
4,531.00
4,995.00
5,564.00
6,280.00
7,207.00
8,306.00
9,188.00
10,282.00
13,860.00
19,898.00
22,500.00
25,000.00
28,000.00
28,000.00

Nmero de dependentes
0
0.0%
0.5%
2.5%
3.5%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
11.5%
12.5%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
22.0%
23.0%
24.0%
25.0%
26.5%
27.5%
28.5%
29.5%
30.5%
31.5%
33.0%
34.0%
35.0%
37.0%
38.0%
38.5%
39.5%
40.5%

1
0.0%
0.5%
1.0%
1.0%
3.0%
4.0%
6.0%
7.0%
8.0%
9.0%
10.5%
11.5%
13.0%
14.0%
15.0%
16.0%
18.0%
19.0%
20.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.0%
30.0%
31.0%
32.5%
33.5%
34.5%
36.5%
37.5%
38.5%
39.5%
40.5%

2
0.0%
0.5%
1.0%
1.0%
1.5%
3.0%
4.0%
6.0%
7.0%
8.0%
9.5%
10.5%
13.0%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
21.0%
22.0%
23.0%
24.0%
25.0%
27.0%
28.0%
29.0%
30.0%
31.0%
32.5%
33.5%
34.5%
36.5%
37.5%
38.5%
39.5%
40.5%

3
0.0%
0.0%
0.5%
0.5%
1.0%
1.0%
2.0%
3.0%
5.0%
6.0%
7.5%
9.5%
11.0%
12.0%
13.0%
14.0%
15.0%
17.0%
18.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
30.0%
31.5%
32.5%
33.5%
36.0%
37.0%
38.0%
39.0%
40.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.5%
0.0%
1.0%
0.5%
1.0%
0.5%
1.0%
0.5%
2.0%
1.0%
3.0%
2.0%
5.0%
4.0%
6.5%
6.5%
8.5%
7.5%
10.0%
10.0%
11.0%
11.0%
13.0%
12.0%
14.0%
13.0%
15.0%
14.0%
16.0%
16.0%
17.0%
17.0%
19.0%
19.0%
21.0%
20.0%
22.0%
21.0%
23.0%
23.0%
24.0%
24.0%
25.0%
25.0%
26.0%
26.0%
27.0%
27.0%
28.0%
28.0%
29.0%
29.0%
30.5%
30.5%
32.5%
31.5%
33.5%
32.5%
36.0%
35.0%
37.0%
36.0%
38.0%
37.0%
39.0%
38.0%
40.0%
39.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2014

T A B E L A III - TRABALHO DEPENDENTE
CASADO DOIS TITULARES

Remunerao Mensal Euros

At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
Superior a

585.00
590.00
595.00
633.00
675.00
726.00
801.00
907.00
988.00
1,048.00
1,124.00
1,205.00
1,300.00
1,401.00
1,537.00
1,683.00
1,840.00
1,945.00
2,056.00
2,182.00
2,328.00
2,495.00
2,722.00
3,054.00
3,478.00
4,052.00
4,576.00
5,111.00
5,786.00
6,653.00
7,852.00
9,455.00
11,159.00
18,648.00
20,000.00
22,500.00
25,000.00
25,000.00

Nmero de dependentes
0
0.0%
1.0%
2.0%
5.0%
6.0%
7.5%
8.5%
11.0%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
18.5%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.5%
33.5%
34.5%
36.5%
37.5%
39.5%
40.5%
41.5%
42.5%
43.0%
43.5%
44.5%

1
0.0%
0.0%
1.0%
4.0%
5.0%
6.5%
7.5%
10.0%
11.5%
12.5%
13.5%
14.5%
16.5%
17.5%
18.5%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

2
0.0%
0.0%
0.0%
3.0%
4.0%
5.5%
6.5%
10.0%
11.5%
12.5%
13.5%
14.5%
15.5%
16.5%
17.5%
19.0%
20.5%
21.5%
22.5%
23.5%
25.5%
26.5%
27.5%
28.5%
29.5%
30.5%
32.0%
33.0%
34.0%
35.5%
36.5%
38.5%
39.5%
40.5%
41.5%
42.5%
43.5%
44.5%

3
0.0%
0.0%
0.0%
1.5%
2.0%
3.5%
5.5%
8.0%
9.5%
10.5%
11.5%
12.5%
14.5%
15.5%
16.5%
18.0%
19.5%
20.5%
21.5%
22.5%
23.5%
24.5%
25.5%
26.5%
27.5%
29.5%
31.0%
32.0%
33.0%
35.0%
36.0%
38.0%
39.0%
40.0%
41.0%
42.0%
43.0%
44.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
1.5%
1.0%
2.0%
1.5%
3.0%
2.0%
4.5%
3.0%
7.0%
6.0%
8.5%
8.5%
9.5%
9.5%
11.5%
10.5%
12.5%
11.5%
13.5%
13.5%
14.5%
14.5%
15.5%
15.5%
18.0%
17.0%
19.5%
18.5%
20.5%
19.5%
21.5%
21.5%
22.5%
22.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
26.5%
26.5%
27.5%
27.5%
28.5%
28.5%
30.0%
30.0%
32.0%
31.0%
33.0%
32.0%
35.0%
35.0%
36.0%
36.0%
38.0%
38.0%
39.0%
39.0%
40.0%
40.0%
41.0%
41.0%
42.0%
42.0%
43.0%
43.0%
44.0%
44.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2014

T A B E L A I V - TRABALHO DEPENDENTE
NO CASADO - DEFICIENTE

Remunerao Mensal Euros

At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
Superior a

1,290.00
1,391.00
1,431.00
1,613.00
1,925.00
2,046.00
2,177.00
2,278.00
2,439.00
2,520.00
2,621.00
2,883.00
3,195.00
3,528.00
3,659.00
3,871.00
4,284.00
4,546.00
4,838.00
5,121.00
5,544.00
5,967.00
6,693.00
7,157.00
7,731.00
8,407.00
9,183.00
9,909.00
12,398.00
12,398.00

Nmero de dependentes
0
0.0%
1.5%
4.5%
5.5%
7.0%
8.5%
10.5%
13.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.5%
30.5%
31.5%
32.5%
33.5%
34.5%
36.0%
37.0%
38.0%

1
0.0%
0.5%
2.5%
4.5%
6.0%
7.5%
8.5%
11.0%
13.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.5%
29.5%
30.5%
31.5%
32.5%
33.5%
35.0%
36.0%
37.0%

2
0.0%
0.5%
2.5%
3.5%
6.0%
7.5%
8.5%
10.0%
12.0%
14.0%
15.0%
16.0%
17.0%
18.0%
20.0%
21.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.5%
29.5%
30.5%
31.5%
32.5%
33.5%
35.0%
36.0%
37.0%

3
0.0%
0.0%
2.0%
2.0%
3.5%
5.5%
7.5%
9.0%
11.0%
13.0%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
21.0%
22.0%
23.0%
24.0%
26.0%
27.5%
28.5%
29.5%
30.5%
31.5%
32.5%
34.0%
35.0%
36.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
2.0%
2.0%
2.0%
2.0%
3.5%
2.0%
5.5%
4.5%
6.5%
6.5%
8.0%
8.0%
10.0%
9.0%
11.0%
11.0%
13.0%
13.0%
15.0%
15.0%
16.0%
16.0%
17.0%
17.0%
18.0%
18.0%
19.0%
19.0%
21.0%
21.0%
22.0%
22.0%
23.0%
23.0%
24.0%
24.0%
25.0%
25.0%
26.5%
26.5%
27.5%
27.5%
28.5%
28.5%
30.5%
29.5%
31.5%
30.5%
31.5%
31.5%
34.0%
33.0%
35.0%
34.0%
36.0%
35.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2014

T A B E L A V - TRABALHO DEPENDENTE
CASADO UNICO TITULAR - DEFICIENTE

Remunerao Mensal Euros

At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
Superior a

1,624.00
1,724.00
1,875.00
1,940.00
2,303.00
2,480.00
2,722.00
2,923.00
3,135.00
3,301.00
3,457.00
3,558.00
3,765.00
3,871.00
4,183.00
4,385.00
4,813.00
5,232.00
5,438.00
5,867.00
6,174.00
6,749.00
7,268.00
8,094.00
9,032.00
10,070.00
11,108.00
12,802.00
12,802.00

Nmero de dependentes
0
0.0%
1.0%
4.0%
5.0%
6.0%
7.0%
9.0%
10.0%
11.5%
12.5%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.5%
30.5%
32.0%
33.0%

1
0.0%
0.5%
2.0%
4.0%
6.0%
7.0%
9.0%
10.0%
11.5%
12.5%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.5%
30.5%
32.0%
33.0%

2
0.0%
0.5%
2.0%
4.0%
5.0%
6.0%
8.0%
9.0%
10.5%
11.5%
13.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.0%
29.5%
30.5%
32.0%
33.0%

3
0.0%
0.0%
1.5%
3.0%
4.0%
5.0%
7.0%
8.0%
9.5%
10.5%
12.0%
13.0%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
21.0%
22.0%
23.0%
24.0%
25.0%
26.0%
27.0%
28.5%
29.5%
31.0%
32.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
1.5%
1.5%
1.5%
1.5%
3.0%
3.0%
4.0%
4.0%
7.0%
6.0%
8.0%
7.0%
9.5%
8.5%
10.5%
10.5%
12.0%
12.0%
13.0%
13.0%
14.0%
14.0%
15.0%
15.0%
16.0%
16.0%
17.0%
17.0%
18.0%
18.0%
19.0%
19.0%
20.0%
20.0%
21.0%
21.0%
22.0%
22.0%
23.0%
23.0%
25.0%
24.0%
26.0%
25.0%
27.0%
26.0%
28.5%
27.5%
29.5%
28.5%
31.0%
30.0%
32.0%
31.0%

TABELAS DE RETENO NA FONTE PARA O CONTINENTE - 2014

T A B E L A VI - TRABALHO DEPENDENTE
CASADO DOIS TITULARES - DEFICIENTE

Remunerao Mensal Euros

At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
At
Superior a

1,290.00
1,391.00
1,431.00
1,613.00
1,925.00
2,046.00
2,177.00
2,278.00
2,439.00
2,520.00
2,621.00
2,883.00
3,195.00
3,528.00
3,659.00
3,871.00
4,284.00
4,546.00
4,838.00
5,121.00
5,544.00
5,967.00
6,693.00
7,157.00
7,731.00
8,407.00
9,183.00
9,909.00
12,398.00
12,398.00

Nmero de dependentes
0
0.0%
1.5%
4.0%
5.0%
7.0%
8.5%
10.5%
13.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.0%
23.5%
24.5%
25.5%
26.5%
27.5%
29.0%
30.5%
31.5%
32.5%
33.5%
34.5%
36.0%
37.0%
38.0%

1
0.0%
0.5%
4.0%
5.0%
7.0%
8.5%
9.5%
12.0%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.5%
23.5%
24.5%
25.5%
26.5%
28.0%
29.5%
30.5%
31.5%
32.5%
33.5%
35.0%
36.0%
37.0%

2
0.0%
0.5%
2.0%
4.0%
6.0%
7.5%
9.5%
11.0%
13.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.0%
22.5%
23.5%
24.5%
25.5%
26.5%
28.0%
29.5%
30.5%
31.5%
32.5%
33.5%
35.0%
36.0%
37.0%

3
0.0%
0.0%
1.5%
3.0%
5.0%
6.5%
8.5%
10.0%
12.0%
14.0%
15.0%
16.0%
17.0%
18.0%
19.0%
20.0%
21.5%
22.5%
23.5%
24.5%
25.5%
27.0%
28.5%
29.5%
30.5%
31.5%
32.5%
34.0%
35.0%
36.0%

4
5 ou mais
0.0%
0.0%
0.0%
0.0%
1.5%
1.5%
3.0%
1.5%
5.0%
4.0%
6.5%
6.5%
7.5%
7.5%
10.0%
10.0%
11.0%
11.0%
13.0%
13.0%
14.0%
14.0%
15.0%
15.0%
16.0%
16.0%
17.0%
17.0%
19.0%
18.0%
20.0%
19.0%
21.5%
20.5%
22.5%
22.5%
23.5%
23.5%
24.5%
24.5%
25.5%
25.5%
27.0%
27.0%
28.5%
28.5%
29.5%
29.5%
30.5%
30.5%
31.5%
31.5%
32.5%
32.5%
34.0%
34.0%
35.0%
35.0%
36.0%
36.0%

C.G.A.
ADSE
Sobretaxa
Subsdio de alimentao

11%
3.5%
3.5%
4.27