Tax protection and benefits

Bonus family allowance for children and young people with disabilities. Addition to the family allowance for children and young people with disabilities and under the age of 24 who on 30 September 2019 were entitled to a disability allowance and for children up to the age of 10 who apply for a disability allowance as of 1 October 2019, who require educational or therapeutic support.

Social benefit for inclusion. Benefits granted to national and foreign citizens, refugees and stateless persons legally residing in Portugal and who have a disability resulting in a degree of disability of 60% or more.

Special education allowance. Provision for children and young people with disabilities under 24 years of age to ensure compensation for charges resulting from the implementation of specific forms of support, including the attendance of appropriate establishments.

You may also have access to support products for people with disabilities. Support products are tools, equipment or technical systems used by a person with a disability or incapacity, specially produced or available that prevent, compensate, mitigate or neutralize the functional or participation limitation. The National Institute for Rehabilitation coordinates the SAPA-System for the Assignment of Support Products, which takes into account the needs and specific characteristics of each person and the compliance with legally established norms and procedures.

Third person assistance allowance. Benefit intended to compensate families with descendants receiving disability allowance, who are in a situation of dependency and who need permanent support from a third person.

Supplement for addiction. This benefit is granted to pensioners and non-pensioners of social security schemes who are in a situation of dependency and who need the help of another person to meet the basic needs of daily life.

Invalidity pension - This is a benefit granted to persons who are permanently incapable of working and which assignment condition is the following:

• Have a permanent incapacity for work (not caused by an occupational disease or accident), confirmed by the Disability Verification System (SVI).

Disability may take the following forms:

• Relative invalidity: When the beneficiary presents a permanent and definitive incapacity for the profession he or she is exercising or the last one he or she has exercised, i.e:
  • Due to disability, they cannot earn in your current profession more than one third of the salary you would normally earn.
  • They are not expected to regain, within three years, the ability to earn more than 50% of what they would normally earn.
• Absolute Invalidity: When the beneficiary presents a definitive and permanent incapacity for any work or profession:
  • They have no capacity to perform any profession.
  • They are not expected to recover the ability to work until the age of 65.

Special protection in disability. Protection for people who are permanently incapacitated for work with a prognosis of rapid evolution towards a situation of loss of autonomy with a negative and irreversible impact on their profession, caused by family paramyloidosis, Machado-Joseph disease, AIDS - human immunodeficiency virus (HIV), multiple sclerosis, cancer disease, amyotrophic lateral sclerosis, Parkinson's disease, Alzheimer's disease and rare diseases or other diseases of non-occupational cause or responsibility of a third party, of sudden or early appearance.

In addition to the identified social benefits and support products, there are social responses that people can access according to their particular situation. For this purpose, consult the following options on the social security portal:

• Children and Youth;
• Disabled;
• Elderly;
• Psychologically ill;
• Socio-economic deprivation;
• maternity and paternity.

As far as children and young people are concerned, the social response Early Childhood Intervention is highlighted, which aims to ensure developmental conditions for children up to the age of 6, with changes in functions or body structures that limit personal and social growth and their participation in typical activities for their age, as well as for children at serious risk of developmental delay. 

With the mission of guaranteeing Early Intervention in Childhood in an integrated manner, the National System of Early Intervention in Childhood, was created, which functions through the coordinated action of the Ministries of Labor, Solidarity and Social Security, Education and Health, together with the involvement of families and the community.

Additional Health Benefits - Support given to the elderly who receive the Solidarity Supplement for the Elderly. They aim to reduce health expenditures through two specific programs: the Additional Health Benefits and the National Oral Health Programme.

Special schemes for the Co-payment of medicines. Special Scheme for the Co-payment of Medicines according to the beneficiaries and according to the pathologies or special groups of users.

The amendment to the Labour Code through  Law 93/2019 of 4 September (Articles 53, 85 and 86) granted certain rights to people with cancer disease, taking into account their specific situations.

Tax Benefits here.

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