1. In order to take account of the family situation of the holder of the income, the withholding tables have regard to the number of dependants in the taxpayer’s charge.
1 - Para efeitos da consideração da situação familiar do titular dos rendimentos, as tabelas de retenção atendem ao número de dependentes a cargo do sujeito passivo.
2. The rates in the tables relating to holders with disabilities apply to the total employment remuneration or to the whole of the pensions paid or made available to them each month by the same paying entity.
2 - As taxas constantes das tabelas respeitantes a titulares com deficiência aplicam-se às remunerações totais do trabalho dependente ou à totalidade das pensões que mensalmente lhes forem pagas ou colocadas à disposição pela mesma entidade devedora.
3. If the holder of the income does not provide the paying entity with the information on their family situation, the paying entity must withhold the tax on the assumption that the holder has no dependants.
3 - Se o titular dos rendimentos não fornecer à entidade devedora os elementos respeitantes à sua situação familiar, deve aquela proceder à retenção do imposto no pressuposto de que o titular não tem dependentes.
4. The tables for “married, sole earner” apply to income earned by married holders who are not judicially separated as to persons and property where only one of the spouses earns income subject to aggregation or, where both earn such income, the income of one of them is equal to or greater than 95% of the aggregated income.
4 - As tabelas respeitantes a «casado, único titular» aplicam-se aos rendimentos auferidos por titulares casados e não separados judicialmente de pessoas e bens, quando apenas um dos cônjuges aufira rendimentos englobáveis, ou, auferindo-os ambos, o rendimento de um deles seja igual ou superior a 95 % do rendimento englobado.
The default of no dependants where no information is given, the application of disability tables to total monthly remuneration or pensions from the same payer, and the 95% test for the “married, sole earner” tables 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.