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Living
Allowance
For
the payment of living allowance, some
rules must be
followed and is
necessary to issue a
receipt.
The values
fixed for payment of living allowance (daily values) to Government
members, public employees and equivalent entities are
the following:
|
Living allowance in the country |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
|
Government members |
69,19€ |
67,24€
|
65,86€ |
64,89€ |
63,93€ |
62,55€ |
61,32€ |
60,12€ |
|
Others, with wages superior to value of
index 405 (Year 2009: 1.355,96€) |
62,75€ |
60,98€
|
59,73€ |
58,85€ |
57,98€ |
56,73€ |
55,62€ |
54,53€ |
|
Others, with wages between indexes 405 and
260 (Year 2009: 1.355,96€ and 892,53€) |
51,05€ |
49,61€
|
48,59€ |
47,87€ |
47,16€ |
46,14€ |
45,24€ |
44,35€ |
|
Others |
46,86€ |
45,54€
|
44,60€ |
43,94€ |
43,29€ |
42,36€ |
41,53€ |
40,72€ |
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Living allowance outside the country |
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
|
Government members |
167,07€ |
162,36€
|
159,02€ |
156,67€ |
154,35€ |
151,03€ |
148,07€ |
145,17€ |
|
Others, with wages superior to value of
index 405 (Year 2009: 1.355,96€) |
148,91€ |
144,71€
|
141,73€ |
139,64€ |
137,58€ |
134,62€ |
131,98€ |
129,39€ |
|
Others, with wages between indexes 405 and
260 (Year 2009: 1.355,96€ and 892,53€) |
131,54€ |
127,83€
|
125,20€ |
123,35€ |
121,53€ |
118,91€ |
116,58€ |
114,29€ |
|
Others |
111,88€ |
108,73€
|
106,49€ |
104,92€ |
103,37€ |
101,14€ |
99,16€ |
97,22€ |
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Order nr + date
|
1553-D/2008,
31/12
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30-A/2008, 10/01
|
88-A/2007, 18/01
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229/2006, 10/03
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42-A/2005, 17/01
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205/2004, 03/03
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303/2003, 14/04
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88/2002, 28/01
|
.
The living allowance and the
amounts of money received for using one’s own car when
being at the employer’s service, when exceed the
legal limits, and the sums meant for travels, trips
or duty travels, which have not been rendered account
until the end of the financial year, are considered to
be income on contract work.
Artigo 2nd of IRS
Code
(Code of Personal Income Tax)
Expenses with living allowance
and with compensation - when the employee uses his/her
own car when being at the employer’s service - and not
invoiced to clients, registered at any pretence,
whenever the employer does no keep, for each payment
made, a record through which it is impossible to control
the duty travels to which the expenses refer to, namely
the locations, the time spent, the purpose and, when it
is the employee’s own car, the identification of the
vehicle and its owner, as well as the number of
kilometres made, except for the part liable for IRS
taxation regarding the beneficiary, are not deductible
for the purpose of calculating the taxable income.
Nr 1, paragraph f) article 45th IRC Code (Code
of Corporate Income Tax)
The deductible expenses related to the
living allowance and compensation for the duty
travels made by the worker with his/her own car when
being at the employer’s service, not invoiced to
clients, nor entered in the accounts at any pretence,
except for the part liable for IRS regarding the
beneficiary… as well as non-deductible expenses pursuant
to paragraph f) of nr. 1 of article 42nd
borne by the taxable persons that show a loss during the
financial year to which those refer to, are levied
autonomously.
Nr 9 of article 88th of IRC Code
(Code of
Corporate Income Tax)
Assigning
Rules for Living Allowance
Model of receipt for payment of Living Allowance
.
This note is
only for information and does not hold its divulgers
responsible. For thorough information you must consult
the Law.
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