The productivity or performance bonuses that companies pay to workers will continue to be exempt from IRS and TSU next year, under the same conditions, according to the State Budget proposal for 2026 (OE2026).
This measure was introduced in this year’s State Budget and will continue to be in force in 2026, according to the document delivered this Thursday by the Government to the Assembly of the Republic.
Thus, according to the OE2026 proposal, “the amounts paid or made available to the worker or members of statutory bodies, in 2026, borne by the employer, on a voluntary and non-regular basis, as productivity, performance bonuses, profit sharing and balance sheet bonuses, are exempt from IRS, up to a limit of 6% of the worker’s annual basic remuneration”, it reads.
In addition to the IRS, productivity, performance, profit sharing and balance sheet bonuses also continue to be exempt from “the contributory base of the RCSPSS [Regimes Contributivos do Sistema Previdencial de Segurança Social]”he adds.
