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General Social Security Scheme

Regime geral da segurança social

1 The sustainability factor functions as a penalty factor for early retirement.

Legal Basis: Decree-Law No. 187/2007, 10 May (last amendment: Decree-Law No. 79/2019, 14 June); Law No. 53-B/2006, 29 December (last amendment: Decree-Law No. 42/2016, 28 December); Decree-Law No. 70/2020, 16 September; Decree-Law No. 40/89, 1 February (last amendment: Law No. 110/2009, 16 September); Contributory Code (Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social); Corporate Income Tax Code (CIRC – Imposto sobre o Rendimento das Pessoas Coletivas); Personal Income Tax Code (CIRS – Código do Imposto sobre o Rendimento das Pessoas Singulares).