categoria A
Published 8 November 2026, 22:51
rendimentos da categoria A — income from employment
An income category in the IRS return: salary under an employment contract and payments treated as such. It is taxed in full, and the employer withholds the tax and Segurança Social contributions before paying, so the person receives the net amount. It is the opposite of category B, where a person works for themselves and works everything out on their own.
Where you come across it. The IRS return, annex A; a payslip; comparing a job offer with working on recibos verdes.
The same gross amount leaves you with different take-home pay in categories A and B: in category B under the simplified regime not all of your turnover is taxed, but as a self-employed person you pay contributions yourself.