{"id":91033,"date":"2025-01-09T09:08:29","date_gmt":"2025-01-09T09:08:29","guid":{"rendered":"https:\/\/arquiconsult.com\/?p=91033"},"modified":"2026-01-14T14:17:16","modified_gmt":"2026-01-14T14:17:16","slug":"atualizacoes-fiscais-e-de-inicio-de-ano-2025","status":"publish","type":"post","link":"https:\/\/arquiconsult.com\/en\/atualizacoes-fiscais-e-de-inicio-de-ano-2025\/","title":{"rendered":"ATUALIZA\u00c7\u00d5ES FISCAIS E DE IN\u00cdCIO DE ANO 2025"},"content":{"rendered":"<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">Com o in\u00edcio do ano, entrou em vigor um conjunto de medidas com impacto a n\u00edvel laboral.<\/span><\/p>\n<p><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">A presente informa\u00e7\u00e3o sintetiza as medidas conhecidas ao momento, algumas das quais, implicam <b>altera\u00e7\u00f5es ao n\u00edvel do processamento salarial, j\u00e1 a partir do m\u00eas de janeiro<\/b>.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Retribui\u00e7\u00e3o M\u00ednima Mensal Garantida<\/span><\/b><\/p>\n<p>Para\u00a0<strong>Portugal Continental<\/strong>\u00a0\u00e9 atualizado o valor da retribui\u00e7\u00e3o m\u00ednima mensal garantida (RMMG) de 820,00\u20ac para\u00a0<strong>870,00\u20ac,<\/strong> a partir de 01 de janeiro de 2025, nos termos do\u00a0<a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/diplomas_legislativos\/Documents\/Decreto_Lei_112_2024.pdf\" target=\"_blank\" rel=\"noopener\"><strong><u>Decreto-Lei N. \u00ba 112\/2024\u2013 Di\u00e1rio da Rep\u00fablica n.\u00ba 246\/2024, S\u00e9rie I de 2024-12-19<\/u><\/strong><\/a><strong><u>.\u00a0 <\/u><\/strong><\/p>\n<p>Nos A\u00e7ores a RMMG subir\u00e1 para os <strong>913,50\u20ac<\/strong> em 2025. O sal\u00e1rio m\u00ednimo nos <strong>A\u00e7ores<\/strong> \u00e9 sempre 5% superior ao de Portugal Continental, conforme disp\u00f5e <strong>o artigo 3.\u00ba do<\/strong> <a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/decreto-legislativo-regional\/8-2002-303252\" target=\"_blank\" rel=\"noopener\"><strong><u>Decreto Legislativo Regional n.\u00ba 8\/2002\/A | DR (diariodarepublica.pt)<\/u><\/strong><\/a><\/p>\n<p>No que respeita \u00e0 <strong>Regi\u00e3o Aut\u00f3noma da Madeira<\/strong>, o valor da RMMG passar\u00e1 de 850,00\u20ac para <strong>915,00\u20ac<\/strong> pela publica\u00e7\u00e3o do <a href=\"https:\/\/joram.madeira.gov.pt\/joram\/Iserie\/Ano%20de%202024\/ISerie-212-2024-12-27sup2.pdf\" target=\"_blank\" rel=\"noopener\"><strong><u>Decreto Legislativo Regional n.\u00ba 20\/2024\/M, de 27 de dezembro<\/u><\/strong><\/a><strong><u>.<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.0pt; line-height: 105%; color: #002060;\">Atualiza\u00e7\u00e3o anual do valor do indexante dos apoios sociais (IAS)<\/span><\/b><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><span style=\"font-size: 11pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">Pub<\/span><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">licada a <\/span><span style=\"font-size: 11pt; line-height: 105%;\"><a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/portaria\/6-b-2025-902111932\" target=\"_blank\" rel=\"noopener\"><b><u><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">Portaria n.\u00ba 6-B\/2025\/1, de 6 de janeiro<\/span><\/u><\/b><\/a><\/span><b><u><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">, <\/span><\/u><\/b><span style=\"font-size: 11pt; line-height: 105%;\"><a title=\"Di\u00e1rio da Rep\u00fablica n.\u00ba 3\/2025, Suplemento, S\u00e9rie I de 2025-01-06\" href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/diario-republica\/3-2025-902111929\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">Di\u00e1rio da Rep\u00fablica n.\u00ba 3\/2025, Suplemento, S\u00e9rie I de 2025-01-06<\/span><\/a><\/span><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">.<\/span><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">O Indexante dos Apoios Sociais (IAS)<\/span><\/b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">, ter\u00e1 um aumento de 3%, passando de 509,26\u20ac para <b>522,50\u20ac,<\/b> a partir de 01 de janeiro de 2025.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.0pt; line-height: 105%; color: #002060;\">IRS Jovem<\/span><\/b><\/p>\n<p>O novo modelo do IRS Jovem que entra em vigor a partir de janeiro vai sofrer altera\u00e7\u00f5es, tanto no prazo deste benef\u00edcio, nas taxas m\u00e1ximas, como nas condi\u00e7\u00f5es de acesso.<\/p>\n<p>Dito isto, o IRS Jovem passa a ser um regime que\u00a0<strong>isenta do pagamento de imposto<\/strong>\u00a0uma parte dos\u00a0<strong>rendimentos (da categoria A e B)<\/strong>\u00a0dos sujeitos passivos n\u00e3o dependentes,\u00a0<strong>durante os primeiros 10 anos de trabalho<\/strong>, seguidos ou interpolados,\u00a0<strong>at\u00e9 aos 35 anos.<\/strong><\/p>\n<p>O novo modelo tem os seguintes limites de isen\u00e7\u00e3o:<\/p>\n<ul>\n<li>100% no primeiro ano;<\/li>\n<li>75% no segundo, terceiro e quarto anos;<\/li>\n<li>50% no quinto, sexto e s\u00e9timo anos;<\/li>\n<li>25% no oitavo, nono e d\u00e9cimo anos.<\/li>\n<\/ul>\n<p>Ao contr\u00e1rio do que acontecia,<strong>\u00a0todos os jovens, independentemente do grau de conclus\u00e3o do ciclo de estudos, podem beneficiar<\/strong>\u00a0deste modelo de isen\u00e7\u00e3o.<\/p>\n<p>No entanto,\u00a0<strong>o limite do rendimento abrangido por este regime \u00e9 de 55 Indexantes de Apoios Sociais<\/strong>\u00a0(o IAS em 2025 corresponde a 525,50 euros), ou seja,\u00a0<strong>28.902,50 euros colet\u00e1veis anuais.<\/strong>\u00a0Este novo limite\u00a0<strong>sofre um aumento face a 2024,\u00a0<\/strong>em que no<strong>\u00a0primeiro ano era de 40 IAS,\u00a0<\/strong>descendo nos anos seguintes.<\/p>\n<p>No entanto, \u00e9 criado um regime transit\u00f3rio que estabelece que os sujeitos passivos se enquadram nesta isen\u00e7\u00e3o <strong>no ano subsequente ao n\u00famero de anos de obten\u00e7\u00e3o de rendimentos<\/strong> da categoria A e B j\u00e1 decorridos, <strong>n\u00e3o se considerando, para este efeito, os anos em que tenham sido considerados dependentes.<\/strong><\/p>\n<p>Contudo, caso existam\u00a0<strong>per\u00edodos onde n\u00e3o aufiram rendimentos das categorias A e B, o per\u00edodo de isen\u00e7\u00e3o \u00e9 &#8220;suspenso&#8221;.<\/strong>\u00a0Este \u00e9 retomado quando voltar a obter rendimento,<strong>\u00a0at\u00e9 perfazer um total de dez anos de isen\u00e7\u00e3o (at\u00e9 aos 35 anos de idade).<\/strong><\/p>\n<p><strong>Prev\u00ea-se a exclus\u00e3o deste benef\u00edcio para os sujeitos passivos que:<\/strong><\/p>\n<p>1. beneficiem ou tenham beneficiado do regime aplic\u00e1vel a residentes n\u00e3o habituais;<br \/>\n2. beneficiem ou tenham beneficiado do incentivo fiscal \u00e0 investiga\u00e7\u00e3o cient\u00edfica e inova\u00e7\u00e3o, previsto no artigo 58.\u00ba-A do EBF;<br \/>\n3. tenham optado pela tributa\u00e7\u00e3o nos termos do regime fiscal aplic\u00e1vel a ex-residentes;<br \/>\n4. n\u00e3o tenham a sua situa\u00e7\u00e3o tribut\u00e1ria regularizada.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Pr\u00e9mios de produtividade, desempenho, participa\u00e7\u00f5es nos lucros e gratifica\u00e7\u00f5es de balan\u00e7o<\/span><\/b><\/p>\n<p>Isen\u00e7\u00e3o de IRS, at\u00e9 ao limite de 6% da retribui\u00e7\u00e3o base anual do trabalhador, as import\u00e2ncias pagas ou colocadas \u00e0 disposi\u00e7\u00e3o do trabalhador ou membros de \u00f3rg\u00e3os estatut\u00e1rios em 2025, suportadas pela entidade patronal, de forma volunt\u00e1ria e sem car\u00e1ter regular, a t\u00edtulo de pr\u00e9mios de produtividade, desempenho, participa\u00e7\u00f5es nos lucros e gratifica\u00e7\u00f5es de balan\u00e7o. Por exemplo para um trabalhador que aufira um rendimento anual bruto de 16 800 euros (correspondente a um vencimento mensal bruto de 1200 euros), o valor deste pr\u00e9mio salarial n\u00e3o ir\u00e1 al\u00e9m dos 1008 euros.<\/p>\n<p>O pr\u00e9mio de desempenho ou produtividade <strong>isento de impostos<\/strong> pode ser concedido aos trabalhadores em 2025 mediante as seguintes condi\u00e7\u00f5es:<\/p>\n<ul>\n<li>a empresa tem de ter aumentado em 4,7% o sal\u00e1rio-base do trabalhador;<\/li>\n<li>a empresa tem de garantir um aumento de todos os sal\u00e1rios da empresa que estiverem abaixo da m\u00e9dia em 4,7 por cento.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Na declara\u00e7\u00e3o de rendimentos pagos a emitir anualmente, relativa ao ano de 2025, pela entidade patronal pagadora das referidas import\u00e2ncias, deve constar men\u00e7\u00e3o expressa ao cumprimento da condi\u00e7\u00e3o do aumento salarial previsto nos termos do <a href=\"https:\/\/diariodarepublica.pt\/dr\/legislacao-consolidada\/decreto-lei\/1989-34554075-902209976\" target=\"_blank\" rel=\"noopener\"><strong><u>artigo 19\u00ba-B do EBF<\/u><\/strong><\/a><strong><u>.<\/u><\/strong><\/p>\n<p>A taxa de reten\u00e7\u00e3o a aplicar \u00e0s import\u00e2ncias referidas \u00e9 a que corresponder \u00e0 remunera\u00e7\u00e3o mensal do trabalho dependente referente ao m\u00eas em que aquela \u00e9 paga ou colocada \u00e0 disposi\u00e7\u00e3o.<\/p>\n<p>Estes montantes no cumprimento das condi\u00e7\u00f5es referidas s\u00e3o exclu\u00eddos da base de incid\u00eancia contributiva dos Regimes Contributivos do Sistema Previdencial de Seguran\u00e7a Social.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.0pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Subs\u00eddio de refei\u00e7\u00e3o<\/span><\/b><\/p>\n<p>Aumento do valor do subs\u00eddio de refei\u00e7\u00e3o n\u00e3o sujeito a tributa\u00e7\u00e3o, atribu\u00eddo atrav\u00e9s de vales de refei\u00e7\u00e3o, para o valor di\u00e1rio de <strong>10,20 \u20ac<\/strong> (anteriormente 9,60\u20ac), ou seja, passando a ser considerado rendimento do trabalho dependente apenas a parte que exceda em 70% o limite legal estabelecido (atualmente, 6 \u20ac), ao inv\u00e9s dos anteriores 60%, conforme <a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/lei\/45-a-2024-901667918\" target=\"_blank\" rel=\"noopener\"><strong><u>al\u00ednea 2, do C\u00f3digo do Imposto sobre o Rendimento das Pessoas Singulares (C\u00f3digo do IRS), com reda\u00e7\u00e3o do artigo 89.\u00ba da Lei n.\u00ba 45-A\/2024, de 31 de dezembro (Or\u00e7amento de Estado 2025)<\/u><\/strong><\/a><strong><u>.<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Dedu\u00e7\u00e3o espec\u00edfica \u2013 Categoria A e Categoria H<\/span><\/b><\/p>\n<p>Atualiza\u00e7\u00e3o da dedu\u00e7\u00e3o espec\u00edfica fixa da categoria A de IRS, passando de 4.104 euros para 8,54 vezes o valor do Indexante dos Apoios Sociais (IAS) ((IAS 2025= 522,50 x 8,54 = 4 462,15 euros.<\/p>\n<p>O mesmo valor de dedu\u00e7\u00e3o espec\u00edfica fixa \u00e9 aplicado aos rendimentos de pens\u00f5es (categoria H), com a altera\u00e7\u00e3o do n.\u00ba 1 do <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/codigos_tributarios\/irs\/Pages\/irs57.aspx\" target=\"_blank\" rel=\"noopener\"><strong><u>artigo 53.\u00ba do CIRS<\/u><\/strong><\/a><strong><u>.<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.0pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Taxas gerais<\/span><\/b><\/p>\n<p>Atualiza\u00e7\u00e3o dos limites de cada escal\u00e3o das taxas gerais de IRS em cerca de 4,6%, conforme <a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/despacho\/236-a-2025-902131957\" target=\"_blank\" rel=\"noopener\"><strong><u>Despacho n.\u00ba 236-A\/2025, de 6 de janeiro<\/u><\/strong><\/a><strong><u>,<\/u><\/strong> n\u00e3o sendo alteradas as taxas de rendimento.<\/p>\n<p>Atualiza\u00e7\u00e3o das tabelas de IRS ser\u00e1 disponibilizada ap\u00f3s publica\u00e7\u00e3o no site da Autoridade Tribut\u00e1ria.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.0pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">M\u00ednimo de exist\u00eancia<\/span><\/b><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 125%;\"><span style=\"font-size: 11pt; line-height: 125%; font-family: 'Segoe UI', sans-serif;\">Atualiza\u00e7\u00e3o do valor de refer\u00eancia do m\u00ednimo de exist\u00eancia, por forma a acompanhar o aumento da retribui\u00e7\u00e3o m\u00ednima mensal garantida (RMMG), conforme <\/span><span style=\"font-size: 11pt; line-height: 125%;\"><a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/lei\/45-a-2024-901667918\" target=\"_blank\" rel=\"noopener\"><u><span style=\"font-family: 'Segoe UI', sans-serif;\">al\u00ednea 1, Artigo 70\u00ba do C\u00f3digo do Imposto sobre o Rendimento das Pessoas Singulares (C\u00f3digo do IRS), com reda\u00e7\u00e3o do artigo 89.\u00ba da <b>Lei n.\u00ba 45-A\/2024, de 31 de dezembro <\/b>(Or\u00e7amento de Estado 2025)<\/span><\/u><\/a><\/span><span style=\"font-size: 11pt; line-height: 125%; font-family: 'Segoe UI', sans-serif;\">.<\/span><\/p>\n<p><span style=\"font-size: 11pt; line-height: 125%; font-family: 'Segoe UI', sans-serif;\">O valor de refer\u00eancia do m\u00ednimo de exist\u00eancia passa a ser igual ao maior valor entre 12.180\u20ac e 1,5 x 14 x IAS.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Reten\u00e7\u00f5es na fonte sobre trabalho suplementar<\/span><\/b><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">A dispensa de reten\u00e7\u00e3o na fonte liberat\u00f3ria aplic\u00e1vel aos rendimentos provenientes do trabalho suplementar obtidos em territ\u00f3rio portugu\u00eas por n\u00e3o residentes fiscais passa a ter como limite o rendimento de trabalho suplementar at\u00e9 100 horas (atualmente, 50 horas).<\/span><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">A remunera\u00e7\u00e3o relativa a trabalho suplementar obtido por residentes fiscais passe a ser sujeita a 50% da taxa aut\u00f3noma de reten\u00e7\u00e3o na fonte desde a primeira hora de trabalho suplementar (atualmente, a partir da 101.\u00aa hora).<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Reten\u00e7\u00e3o na fonte dos trabalhadores independentes<\/span><\/b><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 125%;\"><span style=\"font-size: 11.5pt; line-height: 125%; font-family: 'Segoe UI', sans-serif;\">Redu\u00e7\u00e3o de 25% para 23% da taxa de reten\u00e7\u00e3o na fonte de IRS aplic\u00e1vel aos rendimentos decorrentes das atividades profissionais previstas na tabela a que se refere o artigo 151.\u00ba do C\u00f3digo do IRS.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" class=\"wp-image-91037 aligncenter\" style=\"background-color: #f7f7f7;\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png\" alt=\"-\" width=\"85\" height=\"106\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-386x480.png 386w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-768x956.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-320x398.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-480x598.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q-800x996.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2025\/01\/q.png 1000w\" sizes=\"(max-width: 85px) 100vw, 85px\" title=\"-\"><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: center; line-height: 105%;\" align=\"center\"><b><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI',sans-serif; color: #002060;\">Pagamentos por conta<\/span><\/b><\/p>\n<p>Redu\u00e7\u00e3o do montante dos pagamentos por conta devidos pelos titulares de rendimentos da categoria B, passando este a corresponder a 65% do valor decorrente da aplica\u00e7\u00e3o da f\u00f3rmula em vigor (atualmente, 76,5%).<\/p>\n<p><strong>C x (RLB\/RLT)-R <\/strong><\/p>\n<p>em que as siglas utilizadas t\u00eam o seguinte significado:<\/p>\n<ul>\n<li>C = coleta do pen\u00faltimo ano, l\u00edquida das dedu\u00e7\u00f5es a que se refere o n.\u00ba 1 do artigo 78.\u00ba, com exce\u00e7\u00e3o da dedu\u00e7\u00e3o constante da al\u00ednea i);<\/li>\n<li>R = total das reten\u00e7\u00f5es efetuadas no pen\u00faltimo ano sobre os rendimentos da categoria B;<\/li>\n<li>RLB = rendimento l\u00edquido positivo do pen\u00faltimo ano da categoria B;<\/li>\n<li>RLT = rendimento l\u00edquido total do pen\u00faltimo ano.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"services_vertical horizontal_services row\" style=\"background-color: #f7f7f7; padding: 25px; border-radius: 5px; text-align: justify;\">\n<p><img loading=\"lazy\" class=\" wp-image-42216 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-640x230.png\" alt=\"logo-navhr\" width=\"459\" height=\"165\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-640x230.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-768x276.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-400x143.png 400w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-220x78.png 220w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-250x89.png 250w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-260x93.png 260w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr.png 1000w\" sizes=\"(max-width: 459px) 100vw, 459px\" title=\"-\"><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 10.5pt; font-family: 'Segoe UI', sans-serif;\">Ser\u00e1, pela Arquiconsult disponibilizado um manual explicativo dos procedimentos a observar nas atualiza\u00e7\u00f5es de in\u00edcio de ano, mediante consumo de 1 hora ao contrato de manuten\u00e7\u00e3o, aos clientes que o solicitem via Service Request, na nossa plataforma de Suporte:<\/span><\/strong><strong>\u00a0<\/strong><a href=\"https:\/\/support.arquiconsult.com\"><u>h<\/u><u>ttps:\/\/support.arquiconsult.com<\/u><u>.<\/u><\/a><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 125%;\"><span style=\"font-size: 11.5pt; line-height: 125%; font-family: 'Segoe UI', sans-serif;\">As atualiza\u00e7\u00f5es de IRS Jovem, Trabalho Suplementar e tabelas de IRS v\u00e3o ser alvo de estimativa espec\u00edfica.<\/span><\/p>\n<p style=\"margin-bottom: 8.25pt; text-align: justify; line-height: 105%;\"><span style=\"font-size: 11.5pt; line-height: 105%; font-family: 'Segoe UI', sans-serif;\">Informamos ainda que, <b>caso pretendam que seja a Arquiconsult a realizar esta atualiza\u00e7\u00e3o, o devem indicar no Service Request<\/b>, sendo o tempo descontado ao contrato de manuten\u00e7\u00e3o ou faturado nas situa\u00e7\u00f5es em que o mesmo n\u00e3o se encontre ativo.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><a href=\"https:\/\/support.arquiconsult.com\/Account\/Login?ReturnUrl=%2f&amp;utm_source=BenchmarkEmail&amp;utm_campaign=NAVHR+Atualiza%c3%a7%c3%b5es+Fiscais+e+de+In%c3%adcio+de+Ano+2019&amp;utm_medium=email\">Aceda aqui ao Service Request: Log in<\/a><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>SUPORTE A ALTERA\u00c7\u00d5ES<\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11.5pt; font-family: 'Segoe UI', sans-serif;\">As altera\u00e7\u00f5es ao produto<strong><span style=\"font-family: 'Segoe UI',sans-serif;\"> nas vers\u00f5es anteriores a BC23\u00a0carecem de estimativa espec\u00edfica<\/span><\/strong>, por se tratarem de vers\u00f5es fora do ciclo de vida\/com suporte descontinuado e, por isso, com esfor\u00e7o adicional no downgrade das solu\u00e7\u00f5es.<\/span><\/p>\n<\/div>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-91033\" data-postid=\"91033\" class=\"themify_builder_content themify_builder_content-91033 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Com o in\u00edcio do ano, entrou em vigor um conjunto de medidas com impacto a n\u00edvel laboral. A presente informa\u00e7\u00e3o sintetiza as medidas conhecidas ao momento, algumas das quais, implicam altera\u00e7\u00f5es ao n\u00edvel do processamento salarial, j\u00e1 a partir do m\u00eas de janeiro. &nbsp; Retribui\u00e7\u00e3o M\u00ednima Mensal Garantida Para\u00a0Portugal Continental\u00a0\u00e9 atualizado o valor da retribui\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":91040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2129],"tags":[2634,2635,2134,2636],"acf":[],"_links":{"self":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts\/91033"}],"collection":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/comments?post=91033"}],"version-history":[{"count":1,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts\/91033\/revisions"}],"predecessor-version":[{"id":121457,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts\/91033\/revisions\/121457"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/media\/91040"}],"wp:attachment":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/media?parent=91033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/categories?post=91033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/tags?post=91033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}