{"id":2033,"date":"2025-01-24T10:23:51","date_gmt":"2025-01-24T10:23:51","guid":{"rendered":"https:\/\/www.nominaurea.pt\/noticias\/atualizacao-de-ajudas-de-custo-para-2025-oe-2025\/"},"modified":"2025-10-21T11:05:43","modified_gmt":"2025-10-21T11:05:43","slug":"atualizacao-de-ajudas-de-custo-para-2025-oe-2025","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/atualizacao-de-ajudas-de-custo-para-2025-oe-2025\/","title":{"rendered":"Update of subsistence allowances for 2025 (State Budget 2025)"},"content":{"rendered":"
Flash News NA 2025\/01\/24<\/h5>\n
Update of subsistence allowances for 2025 (State Budget 2025)<\/h5>\n

On 16 January, Decree-Law no. 1\/2025 was published, changing the remuneration base and updating the remuneration and subsistence allowance rates for the Public Sector, although the private sector uses them as a reference.<\/p>\n

\n

\"\"<\/a><\/p>\n

Firstly, it is important to clarify what subsistence allowances are, the applicable legislation and in which situations they are paid.
\nSubsistence allowances correspond to financial support paid by the employer to compensate the employee for expenses arising from travelling, in Portugal or abroad, in a professional context.
\nThe legislation applicable to subsistence allowances in the private sector is based on Decree-Law 106\/98, which applies to the Public Sector. However, companies are free to adopt rules and practise different amounts from the established ones.
\nAccording to the legislation, there are two types of journeys for which subsistence allowances are paid: daily journeys (which take place over a 24-hour period) and journeys over successive days (which take place over a period of more than 24 hours).
\nHowever, workers are only entitled to this support for daily journeys that take place more than 20 kilometres from their usual place of work, and for journeys for successive days, more than 50 kilometres.
\nWe will now look at the reference values for three categories: food, transport and travel in Portugal or abroad, and the updates with the State Budget for 2025:<\/span><\/p>\n

\u2022\u00a0Meal allowance <\/span><\/strong><\/p>\n

This is established considering the meal allowance in force.<\/span><\/p>\n\n\n\n\n\n
Payment method<\/td>\nReference value\u00a02024<\/td>\nReference value 2025<\/td>\n<\/tr>\n
Money<\/td>\n6.00\u20ac\/day<\/td>\n6.00\u20ac\/day<\/td>\n<\/tr>\n
Meal card<\/td>\n9.60\u20ac\/day<\/td>\n10.20\u20ac\/day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\n\u2022 Transport<\/strong><\/p>\n

A price is set per kilometre travelled, including fuel, tolls and parking. The amount varies according to the transport used. We will focus on the use of own vehicle and public transport, as these are the most common.<\/p>\n\n\n\n\n\n
Transport<\/td>\nReference value 2024<\/td>\nReference value 2025<\/td>\n<\/tr>\n
Employee’s own vehicle<\/td>\n0.40\u20ac\/kilometre<\/td>\n0.40\u20ac\/kilometre<\/td>\n<\/tr>\n
Public transport<\/td>\n0.11\u20ac\/kilometre<\/td>\n0.11\u20ac\/kilometre<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\n\u2022\u00a0Travelling allowances<\/strong><\/p>\n

In this case, a daily amount is established which can be paid in full or in part, depending on whether the journeys are daily or successive days and the times of departure and arrival.<\/span><\/p>\n

In other words:<\/span><\/p>\n

–\u00a0Daily journeys<\/strong><\/p>\n

In this case and according to the legislation, the amount to be paid by the employer considers the period of the day in which the journey takes place:<\/p>\n

\u2022 25%.<\/strong>\u00a0If it covers, even partially, the period between 1pm and 2pm, to cover lunch expenses<\/p>\n

\u2022 25%.<\/strong>\u00a0If it covers, even partially, the period between 8pm and 9pm, to cover dinner expenses<\/p>\n

\u2022 50%.<\/strong>\u00a0If it involves accommodation (if the employee does not have the means to return home by 10pm)<\/p>\n

– Travelling on successive days<\/strong><\/p>\n

In this case, the amount payable by the employer depends on the time of departure and arrival:<\/p>\n

On the day of departure<\/p>\n

\u2022 100%.<\/strong>\u00a0If the departure takes place before 1pm<\/p>\n

\u2022 75%.<\/strong>\u00a0If the departure takes place between 1pm and 9pm<\/p>\n

\u2022 50%.<\/strong>\u00a0If the departure takes place after 9pm<\/p>\n

On the day of arrival<\/p>\n

\u2022 0%.<\/strong>\u00a0If the arrival takes place 1pm<\/p>\n

\u2022 25%.<\/strong> If the arrival takes place between 1pm and 8pm<\/p>\n

\u2022 50%.<\/strong> If the arrival takes place after 8pm<\/p>\n

On the other days, the amount is paid at 100%.<\/p>\n

The table with the maximum reference values for travel allowances in Portugal and abroad is as follows:<\/span><\/p>\n\n\n\n\n\n\n\n\n
<\/td>\n2024<\/td>\n2025<\/td>\n<\/tr>\n
National journeys (daily reference value)<\/td>\nTravelling abroad (daily reference value)<\/td>\nNational journeys (daily reference value)<\/td>\nTravelling abroad (daily reference value)<\/td>\n<\/tr>\n
Members of the Government<\/td>\n\u20ac 69,19<\/td>\n\u20ac 167,07<\/td>\n\u20ac 72,65<\/td>\n\u20ac 175,42<\/td>\n<\/tr>\n
Public Sector workers with salaries above the value of salary level 18 (\u20ac1,491.25)<\/td>\n\u20ac 62,75<\/td>\n\u20ac 148,91<\/td>\n\u20ac 65,89<\/td>\n\u20ac 156,36<\/td>\n<\/tr>\n
Public Sector workers with salaries between levels 18 and 9 (between \u20ac1,491.25 and \u20ac1,017.56)<\/td>\n\u20ac 51,05<\/td>\n\u20ac 131,54<\/td>\n\u20ac 53,60<\/td>\n\u20ac 138,12<\/td>\n<\/tr>\n
Other workers<\/td>\n\u20ac 46,86<\/td>\n\u20ac 111,88<\/td>\n\u20ac 49,20<\/td>\n\u20ac 117,47<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Regarding tax liability, namely IRS. Subsistence allowances are not considered dependent labour income up to the reference values presented. In other words, if the employer pays the employee an amount higher than the established limit, the difference will be taxed as IRS at the employee’s level and must be included on the pay slip.<\/span><\/p>\n

We conclude that, as a concept, subsistence allowances in Portugal are essential for compensating for unforeseen expenses when travelling for work. They promote mobility and provide a degree of fairness for workers. However, there is room for improvement, especially in terms of updating values, transparency and simplifying the system to make it fairer and more efficient for all parties involved.<\/span><\/p>\n

Nominaurea <\/a>has a team with extensive experience in this and other matters that can help you in your company. We look forward to hearing from you<\/a>! <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Flash News NA 2025\/01\/24 Update of subsistence allowances for 2025 (State Budget 2025) On 16 January, Decree-Law no. 1\/2025 was published, changing the remuneration base and updating the remuneration and subsistence allowance rates for the Public Sector, although the private sector uses them as a reference. Firstly, it is important to clarify what subsistence allowances […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2033","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=2033"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2033\/revisions"}],"predecessor-version":[{"id":2061,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2033\/revisions\/2061"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=2033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=2033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=2033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}