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Most relevant social<br />
security rates<br />
Regular employees<br />
Members of the board with managerial functions<br />
Other members of the board<br />
Self-employed individuals rendering services<br />
Entities contracting self-employed service providers<br />
Voluntary insurance<br />
Individual Employer<br />
11%<br />
23,75%<br />
11%<br />
23,75%<br />
9,3%<br />
20,3%<br />
29,6% (21,4% as from 2019)<br />
7%/10%<br />
25%/29,6%<br />
Social security agreements<br />
signed by Portugal<br />
• EU Regulations – European Union, European Economic Area,<br />
Switzerland and Turkey.<br />
• Bilateral Agreements – Argentina, Andorra, Australia, Angola<br />
(not yet in force), Brazil, Cape Verde, Canada, Chile, United<br />
States, Filipinas, Guinea-Bissau (not yet in force), Channel<br />
Islands, India, Morocco, Mozambique, Moldova, São Tomé<br />
e Príncipe (not yet in force), Tunisia, Uruguay, Ukraine and<br />
Venezuela.<br />
• Ibero-American Multilateral Agreement – Andorra, Argentina,<br />
Bolivia, Brazil, Chile, Colombia, Costa Rica, Cuba, Ecuador, El<br />
Salvador, Spain, Guatemala, Honduras, Mexico, Nicaragua,<br />
Panama, Paraguay, Peru, Portugal, Dominican Republican,<br />
Uruguay and Venezuela.<br />
28 <strong>Tax</strong> <strong>Guide</strong> <strong>2018</strong>
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