IAS
Social Support Index (Indexante dos Apoios Sociais)
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The reference index the Portuguese state uses to set social-benefit amounts and Social Security thresholds. Updated yearly. Many freelancer and gerente contribution rules are expressed as a multiple of the IAS rather than a fixed euro figure, so the amounts move automatically when the index is revised.
The IAS (Indexante dos Apoios Sociais) is the number the Portuguese state uses as the anchor for social-benefit amounts and Social Security thresholds. Instead of writing each rule as a fixed euro figure, the law often expresses it as a multiple of the IAS, so the amounts update automatically when the index is revised.
In 2026 the IAS is €537.13 (2026)/month.
Where it shows up for the self-employed
- Contribution cap. A trabalhador independente's monthly Social Security contribution base is capped at 12 times the IAS, so contributions plateau above that income level.
- Minimum base for a gerente. A sócio-gerente who draws no salary is still charged Social Security on a minimum base of one IAS per month.
Because these limits are multiples of the IAS rather than fixed euros, the actual amounts move every year the index is updated, even when the underlying rules stay the same.
Frequently asked questions
What is the IAS in Portugal?
The IAS (Indexante dos Apoios Sociais) is the reference value the state uses to set social benefits and Social Security thresholds. It replaced the minimum wage as the anchor for most social supports in 2007 so those amounts could move independently of wage policy. It is updated at the start of each year, and the current monthly figure is shown on this page.
Why does the IAS matter for freelancers and company managers?
Several contribution rules are written as a multiple of the IAS, not as a fixed amount, so they change automatically when the IAS is updated. A trabalhador independente's monthly Social Security contribution base is capped at 12 times the IAS. A sócio-gerente who takes no salary is still charged Social Security on a minimum base of one IAS. Because these are multiples of the IAS, the euro figures shift each year even when the rules do not.
Related terms
Portugal's social security system. Solo entrepreneurs contribute a percentage of declared income to fund healthcare, sick leave, parental leave, and retirement pension.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
GerenteManaging DirectorThe person who manages a Portuguese Lda and represents it legally. Their appointment and pay are decided by the owners and recorded in an ata. Even an unpaid gerente triggers a minimum Social Security contribution.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.