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Subsídio de Natal (Christmas Allowance) Calculator

Subsídio de Natal · Christmas Allowance Calculator

Work out the subsídio de Natal (Christmas allowance) you are owed: one month of pay, paid by 15 December, pro-rata to days worked in the year. All in your browser, no sign-up.

By Elijah·UPDATED JULY 2026·3 MIN·OFFICIAL SOURCES
KEY FACTS
How much
One month of base pay
When
Paid by 15 December
Pro-rata if
Hired, left or suspended during the year
Legal basis
Código do Trabalho, art. 263
Opcional. Deixe em branco se não tiver.
Ano inteiroParte do ano
SUBSÍDIO DE NATAL (BRUTO)
…
Introduza o salário base para começar.
Retribuição mensal (base + diut.)…
Proporção…
Estim. líquido (−11% SS, antes de IRS)…
★Deve ser pago até 15 de dezembro.

How this works

The subsídio de Natal is one month of pay: base salary plus seniority increments (diuturnidades), if you receive them. Anyone who worked the full calendar year gets that whole month. Anyone hired, who left, or whose contract was suspended during the year gets the part pro-rata to days of service: (monthly pay ÷ 365) × days worked. The employer must pay it by 15 December, unless it is already being advanced in monthly duodécimos.

  1. 1
    Add up your pay
    Monthly base salary plus seniority pay. The subsídio de alimentação (meal allowance) and variable bonuses do not count.
  2. 2
    Pick full year or part
    Worked all 365 days? You get a full month. Otherwise, enter your days of service in the calendar year.
  3. 3
    Read the gross, then deduct
    The figure shown is gross. Subtract 11% Segurança Social and your IRS bracket to reach the net.

Frequently asked

Does the subsídio de Natal include seniority pay?
It does. Article 263 refers to "one month of retribuição", which is base pay plus seniority increments (diuturnidades). It does not normally include the subsídio de alimentação, variable bonuses or expense allowances. That is why the calculator has a separate field for diuturnidades: add them to your base pay if you receive them.
I only worked part of the year. How is it calculated?
It is pro-rata to days of service. The practical formula is (monthly pay ÷ 365) × days worked in the calendar year. The law foresees proportionality in three cases: the year you were hired, the year the contract ended, and periods when the contract was suspended (for example unpaid leave). Pick "Part of the year" in the calculator and enter the days.
What do I actually take home? Are taxes deducted?
Yes. The subsídio de Natal is subject to Segurança Social (11% on the employee side) and to IRS retenção na fonte (withholding). This calculator shows the gross amount, because IRS retenção depends on your bracket, household and the table in force. For the net figure, subtract the 11% Segurança Social plus the applicable IRS.
What are duodécimos and do they change the total?
Duodécimos means the allowance paid in monthly slices (1/12 per month) instead of one lump sum in December. The annual total is identical: only the timing changes. The employer may pay 50% or 100% as duodécimos; any remainder is settled by 15 December. The tax over the year works out the same.
I am on baixa médica (sick leave). Do I lose the subsídio?
It depends. On baixa, Segurança Social pays the proportional part of the subsídio for that period, not the employer, who pays the part matching actual time worked. Check your specific case with Segurança Social or the ACT: this tool assumes an active contract.
OFFICIAL SOURCES
DISCLAIMER
This calculator shows the gross subsídio de Natal under the general rule of article 263 of the Código do Trabalho. It does not compute withheld IRS, which depends on your bracket and household, nor does it cover special cases (baixa médica, part-time, more favourable collective agreements). General information, not legal or tax advice: confirm your case with the ACT, Segurança Social or an accountant.