a) Benefits due by way of retirement, old-age, invalidity or survivors’ pensions, as well as others of the same nature, including the income referred to in Article 2-A(2), and also maintenance payments;
a) As prestações devidas a título de pensões de aposentação ou de reforma, velhice, invalidez ou sobrevivência, bem como outras de idêntica natureza, incluindo os rendimentos referidos no n.º 2 do artigo 2.º-A, e ainda as pensões de alimentos;
b) Benefits payable by insurance companies, pension funds or any other entities, due under supplementary social security schemes by reason of employer contributions, which are not considered employment income;
b) As prestações a cargo de companhias de seguros, fundos de pensões, ou quaisquer outras entidades, devidas no âmbito de regimes complementares de segurança social em razão de contribuições da entidade patronal, e que não sejam consideradas rendimentos do trabalho dependente;
c) Pensions and grants (subvenções) not covered by the preceding points;
c) As pensões e subvenções não compreendidas nas alíneas anteriores;
e) Compensation intended to make good losses of income in this category.
e) As indemnizações que visem compensar perdas de rendimentos desta categoria.
2. The commutation of the income referred to in the preceding paragraph, or any other form of making it available early, does not alter its nature as pensions.
2 - A remição ou qualquer outra forma de antecipação de disponibilidade dos rendimentos previstos no número anterior não lhes modifica a natureza de pensões.
3. The income referred to in this article is subject to tax once it is paid or made available to its holders.
3 - Os rendimentos referidos neste artigo ficam sujeitos a tributação desde que pagos ou colocados à disposição dos respetivos titulares.
The list of income treated as pensions in paragraph 1(a) to (e), the rule that commutation or early availability does not change their nature, and taxation on payment or availability are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.