{"id":2216,"date":"2024-01-30T09:31:09","date_gmt":"2024-01-30T09:31:09","guid":{"rendered":"https:\/\/www.nominaurea.pt\/noticias\/alteracoes-nas-ajudas-de-custo-introduzidas-pelo-orcamento-de-estado-para-2024\/"},"modified":"2025-10-21T12:19:53","modified_gmt":"2025-10-21T12:19:53","slug":"alteracoes-nas-ajudas-de-custo-introduzidas-pelo-orcamento-de-estado-para-2024","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/alteracoes-nas-ajudas-de-custo-introduzidas-pelo-orcamento-de-estado-para-2024\/","title":{"rendered":"Changes in Allowances introduced by the State Budget for 2024"},"content":{"rendered":"<h5 class=\"bto-encabezamiento\" style=\"text-align: justify;\">Flash News NA 30\/01\/2024<\/h5>\n<h5 style=\"text-align: justify;\">Changes in Allowances introduced by the State Budget for 2024<\/h5>\n<p style=\"text-align: justify;\">In the current job market, the need for adjusting values related to travel in a personal vehicle and allowances is gaining increasing relevance to meet market demands. It is within this context that the State Budget for 2024 (SB 2024) introduces significant modifications.<\/p>\n<hr id=\"system-readmore\" \/>\n<p style=\"text-align: justify;\"><a href=\"en\/news.html\"><img decoding=\"async\" style=\"float: right; margin-left: 10px;\" src=\"images\/volver.png\" alt=\"\" data-alt=\"Volver\" \/><\/a><\/p>\n<p style=\"text-align: justify;\"><strong>Allowances &#8211; What are they?<\/strong><\/p>\n<p style=\"text-align: justify;\">Allowances are intended to compensate dependent workers and members of social bodies for expenses incurred when traveling from their professional residence to the service of the employer, i.e., expenses incurred in the performance of their duties. Thus, expenses related to these trips may include costs such as:<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">-Meals;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">-Accommodation;<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">-Transportation.<\/p>\n<p style=\"text-align: justify;\">These costs should be borne by the company, which can pay the amount in advance or, at most, 30 days after the worker submits the expense receipts. For this purpose, the company should always request an invoice with the Corporate Tax Identification Number (NIPC).<\/p>\n<p style=\"text-align: justify;\"><strong>Allowances &#8211; When are they considered?<\/strong><\/p>\n<p style=\"text-align: justify;\">There are two types of trips for which allowances are paid: daily (take place within a 24-hour period) and consecutive days (take place over a period exceeding 24 hours.<\/p>\n<p style=\"text-align: justify;\">In addition to this, workers are only entitled to this allowance for daily trips beyond 20 km from their usual workplace and, for consecutive days trips, beyond 50 km.<\/p>\n<p style=\"text-align: justify;\"><strong>Allowances &#8211; Private sector<\/strong><\/p>\n<p style=\"text-align: justify;\">It is not regulated by any specific legislation; however, most companies adhere to the same values and limits as the public sector, referring to Decree-Law No. 106\/98 of April 24, which establishes rules for the public sector.<\/p>\n<p style=\"text-align: justify;\"><strong>Allowances &#8211; Factors to consider in determining allowances<\/strong><\/p>\n<p style=\"text-align: justify;\">Calculations of allowances consider various factors:<\/p>\n<p style=\"text-align: justify;\">Type of Travel: National or International<\/p>\n<p style=\"text-align: justify;\">Worker Category: Ordinary employee, government member, etc.<\/p>\n<p style=\"text-align: justify;\">Distance Traveled: In kilometers, in the case of using a personal vehicle<\/p>\n<p style=\"text-align: justify;\"><strong>Allowances &#8211; What are the new limits introduced by SB24?<\/strong><\/p>\n<p style=\"text-align: justify;\">Allowances have maximum limits that are exempt from income tax and social security rates. However, if these limits are exceeded, the legal rates will be applied to the difference.<\/p>\n<p style=\"text-align: justify;\">The State Budget introduced new limits for 2024, and these are:<\/p>\n<table>\n<tbody>\n<tr style=\"background-color: #cdc6c6;\">\n<td><\/td>\n<td><strong>Until 31\/12\/2023<\/strong><br \/>\n<strong>Euros<\/strong><\/td>\n<td><strong>Since 01\/01\/2024<\/strong><br \/>\n<strong>Euros<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Amount for Km- Travel by own vehicle<\/strong><\/td>\n<td>\u00a00,36\/km<\/td>\n<td>\u00a00,40\/km<\/td>\n<\/tr>\n<tr>\n<td><strong>Allowances \u2013 National<\/strong><br \/>\n<strong>Governing bodies<\/strong><\/td>\n<td>\u00a069,19<\/td>\n<td>\u00a069,19<\/td>\n<\/tr>\n<tr>\n<td><strong>Allowances \u2013 National<\/strong><br \/>\n<strong>Other Workers<\/strong><\/td>\n<td>\u00a050,20<\/td>\n<td>\u00a062,75<\/td>\n<\/tr>\n<tr>\n<td><strong>Allowances \u2013 International<\/strong><br \/>\n<strong>Governing bodies<\/strong><\/td>\n<td>\u00a0100,24<\/td>\n<td>\u00a0167,07<\/td>\n<\/tr>\n<tr>\n<td><strong>Allowances \u2013 International<\/strong><br \/>\n<strong>Others Workers<\/strong><\/td>\n<td>\u00a089,35<\/td>\n<td>\u00a0148,91<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><strong>Allowances &#8211; Impact on Companies<\/strong><\/p>\n<p style=\"text-align: justify;\">Companies need to be informed about recent changes regarding allowances, as these have a direct impact on the company&#8217;s budget. Being aware of these changes will enable better decision-making in the financial management of the company and ensure an approach more aligned with current realities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Flash News NA 30\/01\/2024 Changes in Allowances introduced by the State Budget for 2024 In the current job market, the need for adjusting values related to travel in a personal vehicle and allowances is gaining increasing relevance to meet market demands. It is within this context that the State Budget for 2024 (SB 2024) introduces [&hellip;]<\/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-2216","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2216","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=2216"}],"version-history":[{"count":2,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2216\/revisions"}],"predecessor-version":[{"id":2240,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/2216\/revisions\/2240"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=2216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=2216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=2216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}