This month, the salary and pensions will be more filled due to the 50% cut in IRS retention, which will make a salary of EUR 1,000 subject to EUR 34 for the entire salary and Christmas allowance instead of EUR 70.
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13/11/2026
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News to Minute, Lusa
ANDthis month, the salary and pensions will be filled more due to 50% IRS retention cut, which will, for example, make a eUR 1000 salary is subject to EUR 34 of IRS for the entire salary and Christmas allowance, instead of EUR 70.
How much do you make? Check out different simulations of wages
In the case of a single worker without children who earns 1,000 euros gross per month, the current source retention is 35 euros.
In November, with a cut of 50%, the withholding on the low salary to EUR 17 – not to EUR 17,50, since the IRS Code provides that “the importance established by applying the retention rates is rounded to the lower euro unit”.
As the Christmas allowance is identical to the monthly salary, the retention to be made autonomously on this remuneration component will also be EUR 17.
With this, the overall value to be retained from IRS this month will be EUR 34. Without the adjustment now set by the government, EUR 70, 35 would be withheld for the salary and 35 for the subsidy.
The simulation is equal to one married worker with someone who also earns income.
Num maturity of eur 1,200 gross per month, monthly retention, currently in the 96 euros, drops in November to 48 euros. On the grant, the retention will also be EUR 48, placing the total of the IRS to be delivered in the EUR 96.
Num gross maturity of eur 1,500, the retention goes from eur 168 to eur 84, applying an identical value to the allowance.
For one gross monthly income of eur 2,000, the retention is reduced from the current eur 301 to eur 150, to which an equal charge on the christmas allowance is added.
For one employee receiving 3,000 euros gross monthly, the delivery of November IRS, instead of EUR 663, falls to EUR 331, plus EUR 331 on the Christmas allowance.
Num gross wage of eur 5,000 per month, the monthly low retention from eur 1,452 to eur 726, the same being charged on the grant.
The calculations are similar for single workers with children, with the difference that the IRS value to be delivered is lower depending on the number of dependents.
What about pensions?
One monthly gross pension of eur 1,000, from a pensioner married to someone who also earns income, the IRS to be withheld in November on the pension will be 10 euros instead of the usual 20, and the pensioner is still called to deliver 10 euros on the retention of the Christmas allowance.
A pensioner with a reform of eur 1,500Instead of delivering 151 euros, it will retain IRS in November 75 euros, plus 75 euros on the Christmas allowance.
One pension of eur 1,800, the value to be retained in november instead of eur 223 will be eur 111, plus another 111 on the christmas allowance.
A pensioner who gets paid gross eur 3,000, and which currently retains 678 euros per month, will deliver 339 euros in november, plus 339 on the christmas allowance.
Both wages and pensions up to EUR 920 do not withhold at source because they are exempt from IRS by the minimum of existence, which excludes lower incomes from taxation.
The 50% reduction in the collection of IRS only applies in November, to reflect in this month the decrease in the general rates from 1st to 6th income step.
In December, the normal rates fixed since the beginning of the year, i.e. without a 50% reduction, will be applied again.