{"id":6896,"date":"2024-03-28T19:15:24","date_gmt":"2024-03-28T19:15:24","guid":{"rendered":"https:\/\/phc24.yourcode-staging.com\/pt\/artigo\/o-calculo-de-retencao-na-fonte-de-irs-vai-mudar-em-menos-de-2-meses-a-sua-empresa-esta-preparada-o-que-muda-em-2023\/"},"modified":"2026-01-06T15:56:14","modified_gmt":"2026-01-06T15:56:14","slug":"novo-calculo-retencao-irs","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/novo-calculo-retencao-irs","title":{"rendered":"O c\u00e1lculo de reten\u00e7\u00e3o na fonte de IRS vai mudar em menos de 2 meses: a sua empresa est\u00e1 preparada? O que muda em 2023."},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” equal_height=”yes” content_placement=”middle” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” bg_image=”https:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/obrigacoes_legais.jpg” bg_position=”left top” background_image_loading=”default” bg_repeat=”no-repeat” scene_position=”center” top_padding=”7%” constrain_group_1=”yes” bottom_padding=”7%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” right_margin=”0″ top_margin_phone=”20%” text_color=”light” text_align=”left” row_border_radius=”10px” row_border_radius_applies=”bg” overflow=”visible” color_overlay=”#383838″ overlay_strength=”0.8″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”center” phone_text_alignment=”center” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\r\n

O c\u00e1lculo de reten\u00e7\u00e3o na fonte de IRS vai mudar em menos de 2 meses: a sua empresa est\u00e1 preparada? O que muda em 2023.<\/h2>\r\n[\/vc_column_text][\/vc_column][vc_column column_padding=”padding-10-percent” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”left” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”3%” left_padding_desktop=”5%” constrain_group_2=”yes” right_padding_desktop=”5%” left_padding_tablet=”0%” constrain_group_4=”yes” right_padding_tablet=”0%” left_padding_phone=”0%” constrain_group_6=”yes” right_padding_phone=”0%” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”2\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”linhaTempoLeitura”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”horizontal” column_element_alignment=”center” column_element_spacing=”50px” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid” column_padding_type=”default” gradient_type=”default”][vc_column_text]27 de Outubro 2023[\/vc_column_text][vc_column_text]Tempo de leitura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=”No Line” custom_height=”25px”][vc_column_text]\r\n
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Conhe\u00e7a as mudan\u00e7as que traz este novo modelo de reten\u00e7\u00e3o na fonte e como afetar\u00e3o o dia a dia das organiza\u00e7\u00f5es e das pessoas:<\/p>\r\n

O que \u00e9 o novo modelo de reten\u00e7\u00e3o na fonte?<\/h2>\r\n

A partir do m\u00eas de julho de 2023, inclusive, o processamento salarial tem de ser efetuado pela empresa tendo em conta, n\u00e3o apenas novas tabelas de reten\u00e7\u00e3o na fonte, como novas f\u00f3rmulas de c\u00e1lculo.<\/p>\r\n

Trata-se de um novo modelo de reten\u00e7\u00e3o na fonte cujo objetivo \u00e9 claro: tornar o sistema mais uniforme e transparente, reduzindo as diferen\u00e7as entre o que \u00e9 retido mensalmente e o imposto final a pagar ou a receber pelo trabalhador.<\/p>\r\n

A par de novas tabelas de reten\u00e7\u00e3o, existem ainda novos c\u00e1lculos a efetuar pela empresa na altura do processamento salarial. Desta forma, o c\u00e1lculo deve ter em conta:<\/p>\r\n

    \r\n
  • A taxa de reten\u00e7\u00e3o na fonte;<\/li>\r\n
  • A parcela a abater, indicada na tabela respetiva;<\/li>\r\n
  • O n\u00famero de dependentes a cargo, uma vez que por cada dependente o novo modelo prev\u00ea a inclus\u00e3o de uma parcela adicional de valor fixo por cada tabela, a abater mensalmente.<\/li>\r\n<\/ul>\r\n

    Resumidamente, o c\u00e1lculo de imposto a reter por cada colaborador ser\u00e1:<\/p>\r\n

    \"Novo<\/p>\r\n

    Quais s\u00e3o os impactos para as empresas?<\/h3>\r\n

    A partir do 2\u00ba semestre de 2023, \u00e9 preciso garantir que todo o processamento salarial da empresa \u00e9 calculado e processado, segundo os novos c\u00e1lculos e tabelas de reten\u00e7\u00e3o na fonte (de 6, passam a ser 10).<\/p>\r\n

    Para al\u00e9m disso, h\u00e1 que alterar eventuais processos de contabilidade para garantir o correto fluxo de caixa, previs\u00e3o financeira e processo interno de entrega ao Estado do imposto retido.<\/p>\r\n

    Um outro impacto importante \u00e9 a rela\u00e7\u00e3o com os colaboradores: com altera\u00e7\u00f5es neste imposto sobre os rendimentos, os colaboradores poder\u00e3o precisar de esclarecer d\u00favidas sobre os novos c\u00e1lculos. H\u00e1, por isso, que acautelar uma comunica\u00e7\u00e3o clara e transparente sobre as mudan\u00e7as e o seu impacto nos sal\u00e1rios.<\/p>\r\n

    Quais s\u00e3o os impactos para os colaboradores<\/h3>\r\n

    Como referimos, o novo modelo de reten\u00e7\u00e3o a entrar em vigor visa tornar o processo mais uniforme e transparente, reduzindo a diferen\u00e7a entre o que \u00e9 retido mensalmente por cada um e o imposto final a pagar ou a receber.<\/p>\r\n

    \u00c9 tamb\u00e9m importante referir que na maioria dos casos os colaboradores poder\u00e3o sentir um aumento do vencimento l\u00edquido mensal, mas no final do ano o reembolso (ou pagamento) dever\u00e1 ser tamb\u00e9m menor, uma vez que este ajuste do imposto retido est\u00e1 maioritariamente feito.<\/p>\r\n

    Para aqueles que possuem outras fontes de rendimento para al\u00e9m do sal\u00e1rio, a reten\u00e7\u00e3o na fonte pode n\u00e3o ser suficiente para cobrir o imposto final devido, o que pode gerar surpresas no momento de acertar as contas.<\/p>\r\n

    As altera\u00e7\u00f5es ao modelo de reten\u00e7\u00e3o de IRS impactam tanto a vida financeira dos cidad\u00e3os como no processamento salarial das empresas.
    Conhecer o impacto e preparar-se para ele traz uma mudan\u00e7a mais r\u00e1pida e sem entropias.
    Prepare-se e prepare a sua empresa.<\/strong><\/p>\r\n<\/div>\r\n\r\n

     <\/p>\r\n[\/vc_column_text][\/vc_column][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/3″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” 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