Public employees with a minimum salary of 875 euros in 2025 must pay 32.73 euros to the IRS, if they do not have dependents, an amount that still corresponds to one tenth of the tax currently paid for this remuneration.
According to simulations carried out for Lusa by the consulting firm Ilya, the 32.73 euros of the IRS for 2025 take into account a deduction from the collection for general family expenses (of 250 euros) and consider a specific deduction of 4,350 euros, possibly the tax will be lower due to the update of the Social Support Index (IAS) that will be carried out in January.
The national minimum wage (SMN) will increase to 870 euros in 2025, accompanied by the so-called minimum existence (income exempt from the IRS). In the public service, the lowest remuneration rises somewhat more: the Government proposes 875 euros to the unions.
The same simulations show that this year the same salary of 875 euros deducts 328.35 euros from the IRS (compared to the 32.73 estimated for 2025).
In practice, this means that An official will earn 70 euros more gross for the whole of next year than an SMN workerand will pay 32.73 euros to the Treasury in 2025, this being the situation of a single person without dependents and also without any expenses other than those that make up the group of general family expenses.
The amount of the tax may be lower depending on the IAS update rate and the impact of the specific deduction, since this deduction (which is automatically attributed to each worker) is now indexed to the value of the IAS.
Besides, the final IRS ‘bill’ will still depend on health or public transportation billsfor example, to which the worker associates his NIF, during the year, which could result in zero euros of tax, when the accounts are calculated in the annual declaration.
Furthermore, if the official with that salary has a dependent, the amount of the IRS will be zero euros in 2025, that is, there will be no tax payment.
If it is a couple in which both earn 875 euros gross, the tax in 2025 will amount to 65.46 euros, if they do not have dependents – a value that compares with the 656.70 euros they pay this year -, without local tax if they have at least one dependent.
These scenarios, says tax expert Luís Nascimento, from the consulting firm Ilya, thus underline “the need and relevance for taxpayers to use the electronic invoice system to take advantage of the tax deductions” granted for various types of expenses, including, in addition of those already mentioned, expenses for restaurants or hairdressers or veterinarians.
Lusa asked the Ministry of Finance if it was considering exempting from tax the salary corresponding to the minimum remuneration of the public service, but received no response.
Source: Observadora
