Payroll is becoming increasingly complex, with more scrutiny from regulatory and tax authorities than ever before. By partnering with PwC and using our approach to transforming payroll delivery, our clients have been able to minimise compliance risk, streamline processes, standardise controls and improve efficiency and flexibility.
In our experience, there is no such thing as a ‘one size fits all’, when it comes to payroll. Clients need solutions that can meet different needs in different locations that can help them realise efficiencies and provide a consistent experience for their HR/Payroll teams and employees. By taking a consistent coordinated approach we can help transform your end to end payroll operation, to minimise compliance risk and reduce the total costs of operating payroll.
Working on-site or remotely, through either our or client's systems, our payroll specialists can provide expert advice and support wherever and whenever you need them.
Payroll Managed Services
Choose the type of service that best suits your business:
| Monthly services | Standard | Plus | Premium |
| Payroll calculation (gross-to-net), including calculation of benefits, deductions, sickness and maternity benefits | ● | ● | ● |
| Preparation and submission of mandatory payroll reports (Social Security contributions, Personal Income Tax withholdings, Work Compensation Fund & Work Guarantee Compensation Fund management, Workers' Unions contributions, meal card payments, wage garnishments, etc.) | ● | ● | ● |
| Preparation of the relevant information for payment of taxes and contributions due to competent authorities | ● | ● | ● |
| Preparation of the payroll details, electronic payslips and relevant information for bank transfers (e.g. SEPA files) | ● | ● | ● |
| Delivery of the payslips directly to the employees through their email boxes | ● | ● | ● |
| Registration and maintenance of the employees' personal information in the system | ● | ● | ● |
| Correspondence with tax and social security authorities | ● | ● | ● |
| Use of PwC or company's payroll software | ● | ● | ● |
| Ensuring compliance with relevant labor law legislation | ● | ● | ● |
| Preparation of the map for work insurance purposes and delivery it to the insurance provider | ● | ● | ● |
| Monitoring and notification of the termination/renewal of temporary labor agreements, including interns | ○ | ● | ● |
| Preparation of payroll reports for local accounting entry and HQ management | ○ | ● | ● |
| Assistance in transferring payments of wages, meal cards, taxes, social security and workers' unions contributions and wage garnishments | ○ | ● | ● |
| Access to Payroll dashboard - BI solution | ○ | ○ | ● |
| Use of PwC’s online collaboration platform - Sightline | ○ | ○ | ● |
| Access to PwC Inforfisco database * - up to 30 searches per year | ○ | ○ | ● |
Notes
○ not available | ● included service
Other service pack can be tailored according to the companies' needs
| Annual services | Standard | Plus | Premium |
| Preparation of the employees’ annual income and withholding tax summary forms and respective delivery to the employees' email boxes | ● | ● | ● |
| Preparation of the HR Annual Report "Relatório Único" | ● | ● | ● |
Notes
○ not available | ● included service
Other service pack can be tailored according to the companies' needs
| Occasional services | Standard | Plus | Premium |
| Initial set-up of the payroll system and implementation of procedures and controls, working instructions, documentation and reporting | ● | ● | ● |
| Registration of joiners and leavers near local Authorities | ● | ● | ● |
| Computation of labour agreements terminations (final calculations of leavers) | ● | ● | ● |
| Access to recurrent tax flashes containing the local tax news | ○ | ● | ● |
| Net-to-gross / gross-up - individual payroll calculations | ○ | ● | ● |
Notes
○ not available | ● included service
Other service pack can be tailored according to the companies' needs
Discover our optional services, which can be integrated into the previous services
- Company and respective board of Directors registration near Social Security Authorities
- Clarification on employees’ payroll queries
- Provision of employee self-service portal (access to payslips and tax documents and communicate directly with payroll and HR teams)
- Preparation and submission of other tax forms (e.g. "Modelo 10", "Modelo 19", "Modelo 30")
- Preparation of the annual income and withholding tax summary forms for self-employed workers
- Assistance with the applications for IEFP Internship and for partial exemption from Social Security contributions
- Preparation of mandatory surveys and statistics reports related to payroll matters applicable to the company
- Assistance with tax and social security inspections and audit support
- Development and implementation of interfaces with software (e.g. cloud based Human Capital Management (HCM) system, time & attendance, compensation management solutions, etc.)
- Effective control of the holidays taken and payments of holidays and Christmas bonuses
- Generate the relevant files and reports to enable the salary information be integrated into the Accounting system - namely accruals for holidays (annual leave), holidays and Christmas bonuses and respective social charges by cost centers
- Preparation and submission of application for foreign employees obtain their Portuguese Social Security ID number
- HR & Payroll Dashboard - BI solution
- Assistance of employment tax, labor law and HR specialists:
- Flexible Compensation Plans - tax and social security assessment, implementation and monitoring
- Tax and social security assessment of remuneration items and other benefits
- Assistance with the design, implementation and identification of tax and social security impacts of Share Plans (stock options, RSUs, phantom shares, etc.)
- Analysis and application for special tax regimes, such as the Non-Habitual Residents regime (NHR) or the Former Residents regime ("Programa Regressar")
- Support in the conception and/or restructuring of Policies and Practices of Human Capital Strategic Management, mainly related to the Remuneration Component in all its dimensions (Base, Variable, Benefits)
- Inquiry and proposal of Benefits by persona, allowing to justify the foundation of the flexible benefit plans to be implemented within the organization
- Labor assessment
- Identifying the Collective Bargaining Agreement (CBA) applicable to the existing employment relationships, as well as its annual updates (if and when applicable)
- Summary of the main differences established by the applicable CBA when compared with the Employment Code/legal framework as well as assisting classifying employees in accordance with the professional categories and salaries - as set by the applicable CBA
- Drafting and/or revising of employment agreements
- Assistance regarding the termination of employment agreements
- Access to Inforfisco, PwC's tax database
Why PwC
We are payroll specialists. Our team is trained, qualified and experienced in providing payroll services and payroll advice to clients across all industries, across 150 countries.
We work alongside our employment tax, HR and legal specialists enabling us to provide wrap around advice and support on employment and legal issues as needed.
We focus on quality and reliability, with clear processes and business continuity plans to give you peace of mind and confidence.
We give you access to detailed data analytics through personalised dashboards.
We use the latest technology to build processes and platforms which solve complex challenges and drive efficiencies.
Our Global Payroll Platform provides a real time view of payroll workflow, tasks and status, interfaces to HRS, finance and other systems – inputs and outputs, generates consolidated and multi-lingual payroll reports and payslips, provides a consistent experience for payroll and finance teams and employees, irrespective of location.
Contact us
Tax Partner – Tax Reporting & Strategy Partner, PwC Portugal
Tel: +351 213 599 514
Tax Partner – Tax Reporting & Strategy Partner, PwC Portugal
Tel: +351 213 599 514
