prestação social única
A single payment replacing thirteen benefits from the non-contributory part of social security, which does not depend on contributions paid. It was created by Decreto-Lei 166/2026 of 13 August 2026, with implementing rules in Portaria 394/2026/1 of 27 August, and comes into force on 31 December 2026. It is calculated as follows: the starting point is half the IAS (€268.57 a month at the 2026 IAS), multiplied by the number of "adult equivalents" in the household (the applicant counts as 1, each other adult as 0.7, each minor as 0.5), minus all household income over the previous three months. Earnings up to 20% of the IAS (€107.43) and half of anything above that are not deducted, so that work pays. The cap per household is six times the IAS (€3,222.78 a month), and nothing is paid if the amount comes to less than €10 a month. It is awarded for 12 months and renewed automatically. It is not taxed.