Where, in the income provided for in Article 2(3)(b)(3), the portion corresponding to the contributions made by the employer cannot be identified separately, the amount determined on the basis of a table approved by order (portaria) of the Minister of Finance is treated as employment income.
Quando nos rendimentos previstos no n.º 3) da alínea b) do n.º 3 do artigo 2.º não puder ser discriminada a parte correspondente às contribuições efetuadas pela entidade patronal, considera-se rendimento do trabalho dependente a importância determinada com base em tabela aprovada por portaria do Ministro das Finanças.
The fallback to a table approved by order where the employer’s contributions cannot be identified separately is 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.