Meal Allowance

​The meal subsidy underwent changes in the public sector and was consequently changed, in the private sector, with retroactive effects to October 1, 2022, it became this daily value of €5.20, the limit excluded from taxation in terms of IRS, when the meal subsidy is paid in cash, and the limit of €8.32, when it is paid by card or meal voucher.

IRS withholding tax

​In 2023, IRS withholding will be done according to different tables, in the first and second semesters. In the first semester, the usual procedures will be followed. In the second semester, there is a new withholding model (tables approved by Dispatch n.º 14043-B/2022). This new model is intended to avoid situations in which increases in gross monthly remuneration correspond to decreases in net monthly remuneration, as well as to ensure a reduction in the gap between the amount of withholding tax and the final amount of tax due. From the second semester onwards, the salary receipt will also include the effective monthly withholding rate, which is calculated by the ratio between the amount withheld at source and the amount of income paid or made available. The worker will thus be able to check, on a monthly basis, which tax rate he bears as withholding tax.

Model10

​Model 10 (income and withholding) for the year 2022 can be delivered up to February 24, 2023, without any additions or penalties.