Portugal Agreement and foreign pension information 106-04027000

In Portugal, national legislation requires the compulsory payment of social security contributions on behalf of employees and the self-employed, usually through deductions from paid employment.

Contributions insure individuals against disability and unemployment and provides for income in the form of a pension once the person reaches retirement age.

The social security system covers most workers and the self-employed, including non-contributory benefits for those with low income. The legislation and collection of contributions is the responsibility of the Portuguese government but administration and payment of pensions is the responsibility of the centralised institutes for social security and employment.

Widow B Pension and Wife Pension were sunsetted in 1995 and, along with Bereavement Allowance, ceased to be paid from 2020. See:

• Widow B Pension (WidB)
• Wife Pension (WP)
• Bereavement Allowance (BVA)

Original Agreement 1 November 1992

The original Agreement with Portugal covered:

• Age pensions
• Invalid pensions (now Disability Support Pension)
• Wife pensions

Carer pensions (now Carer Payment)

• Unemployment benefits
• Sickness benefits
• Pensions payable to widows:
• Sole parent pension (now Parenting Payment Single)
• Widow pension
• Bereavement allowance

Notes:

• There was no requirement for invalid pension customers to be severely disabled
• Widows (females only) were required to have been married (de jure) or a 'dependent female' and not currently a member of a couple
• Carer Pension recipients had to be partners of Australian pensioners
• Any Wife or Carer Pension granted due to being the partner of an Australian pensioner who was paid under the Agreement, was also deemed to be paid under the Agreement

Provisions under the 1992 Agreement that continue to apply

Portability under the 1992 Agreement was indefinite in Portugal and for the same period in a third country as for a person departing Australia, including savings provisions, except for unemployment and sickness benefits which are only payable in Australia. See Portability of payments paid under International Agreements.

For Australia

Department of Social Services (DSS)

For Portugal

Ministry of Solidarity, Employment and Social Security - Ministerio da Solidariedade, Emprego e Segurança Social

For Australia

Services Australia

For Portugal:

• Institute of Social Security - Instituto da Segurança Social (ISS)
• For contributory pensions (AGE/INV/SUR) - National Centre for Pensions - Centro Nacional de Pensões (CNP)
• For all other payments (including non-contributory)

District Centres:

Aveiro, Beja, Braga, Bragança, Castelo Branco, Coimbra, Évora, Faro, Guarda, Leiria, Lisbon, Portalegre, Porto, Santarém, Setúbal, Viana do Castelo, Vila Real, Viseu and for the autonomous regions of the Azores and Madeira

For Australia

Centrelink International Services (CIS)

Note: the Australian Taxation Office (ATO) is responsible for anything relating to Double coverage/Taxation and Healthcare.

For Portugal

National Centre for Pensions - Centro Nacional de Pensões (CNP)

Under the Agreement with Portugal, information held about customers may be exchanged between the liaison agencies to determine entitlement to payments under the Agreement and under either country's domestic legislation (Article 27.2).

For more information on bulk data exchange, see International Data Exchange Program and auto-indexation of foreign pensions.

The following liaison form is completed by Centrelink International Services (CIS) and sent to Portugal:

• Australia/Portugal Agreement on Social Security - Liaison Form (AUS187PT)

For help creating and completing the liaison form, see Agreement liaisons, NZ CICs and exchange of information.

The following liaison forms are completed by Portugal or the customer and are sent to Centrelink International Services (CIS).

For Australian claims, Portugal complete Part 3 on the Australian claim form, including Portuguese periods, and attach a covering letter.

Notices of decisions on Portuguese claims are notified on the Portuguese liaison form.

Liaison Form - Formulário de ligação P/AUS 3

• SEGURADO/INSURED PERSON - provides personal details of the contributor
• INFORMAÇÃO RELATIVA À SITUAÇÃO DO REQUERIMENTO DA PENSÃO PORTUGUESA/INFORMATION REGARDING THE STATUS OF THE PORTUGUESE PENSION CLAIM - provides details of the decision on a claim for Portuguese pension including the rate of payment

Under the administrative arrangements, each country will arrange for an agreed report to be and sent with claims for disability pensions.

Medical examinations may also be undertaken upon request. There is no provision for reimbursement of costs.

Forms

For Australia

For Australian Disability Support Pension (DSP) claims, Portugal arrange for the Detailed Medical Report AUS175 to be completed and sent to Australia.

For Portugal

For Portuguese invalidity claims, Centrelink International Services (CIS) arrange for a version of the generic European form E213 to be completed and sent to Portugal.

See Foreign pension medical assessments.

Any enquiries about Double coverage or certificates of coverage should be should be directed to the Australian Taxation Office (ATO) website.

The Agreement with Portugal includes Double coverage provisions. See International Social Security Agreements. Certificates of coverage are used to confirm exemptions.

Any enquiries about taxation of pensions, or the requirement to lodge a tax return, should be directed to:

• In the other country - the tax authority in the other country directly
• In Australia - the Australian Taxation Office (ATO) website

For general information on taxation, including issuing Australian payment summaries, see Taxation information in International Social Security Agreements.

Tax treaty

Australia does not have a double tax agreement with Portugal.

Tax deductions

Portuguese pensions are not taxed in Australia. Portuguese pensions in other countries over a certain level may be taxed at source (Retenciones).

The gross rate of Portuguese pension (before deductions) is maintained.

Portuguese tax year

Portugal generally uses the calendar year (1 January to 31 December) as the tax year.

Any queries about:

• Health insurance coverage in the other country - the customer should be directed to contact the health insurance authority in the other country
• Medicare coverage - should be directed to Medicare, see Medicare phone numbers

For general information on health insurance and Medicare coverage, see Health Insurance/Medicare information in International Social Security Agreements.

Australia does not have a reciprocal health agreement with Portugal.

The official language of Portugal is Portuguese.

Portuguese naming conventions and pronunciations.

Family names can have prepositions such as da, das, do, dos and de before them. Always search all prepositions before indexing a new customer. The current convention in Portuguese is that they be written in lower case.

For example, Maria da Cunha, José das Neves, Joana do Rosário, Luís dos Santos, Gabriela de Sousa, etc. The prepositions mean 'from' or 'of'.

Telephone country code is +351.

Street address

FIRSTNAME SURNAME [addressee]

RUA DA LIBERDADE 34 2 ESQ [street name + house/building number + door]

AZOIA [sub locality (if applicable)]

2785-174 PORTO [postcode + city/town (parish if sub locality used)]

PORTUGAL

Post Office (P O Box address

FIRSTNAME SURNAME [addressee]

APARTADO 1234 [P.O Box + number]

3810-000 AVEIRO [postcode + city]

PORTUGAL

Notes:

• The ‘door’ in an address consists of the floor number and an identifier of the accommodation on the floor. Identifiers can be 'Esq.' (Left, abbreviated from 'Esquerdo') or 'Dir.' (Right, abbreviated from 'Direito'), or an apartment letter (A, B, C, etc.). E.g. 2 ESQ is floor 2 Left
• Postal address must be written in UPPERCASE

• Dates can be written backwards in the ISO 8601 format, i.e. YYYY-MM-DD
• A 'Modelo B’ form should be requested if the customer has real estate

Same-sex marriage has been legal since 5 June 2010.

For Australia, the Agreement with Portugal (Article 2.1) covers:

• Age Pension
• Disability Support Pension (DSP) for severely disabled
• Wife Pension
• Carer Payment (CP)
• Parenting Payment Single (PPS)
• Double Orphan Pension (DOP)

Notes:

• CP is only payable to carer partners of Age Pension/DSP (severely disabled) who are in Portugal (Article 1)
• Only a 'widowed person' may be granted PPS under the Agreement. 'Widow' means a female who stops being a member of a couple because of the death of their partner, and who is not currently a member of a couple (Article 1). The couple must have been legally married (de jure) unless the female was financially dependent on the deceased for three years immediately prior to the date of death
• Additional child amounts, also known as Overseas Child Component and Additional Child Payment, are included in the proportional rate calculation
• The DOP and Bereavement Smart Centre Processing Team assess and code all DOP claims. Re-categorise DOP claims to ZIAM_DOP_NCL. For help, see Bereavement/Double Orphan Pension Helpdesk
• While Bereavement Allowance (BVA) cannot be claimed after 20 March 2020, claims lodged before that date may still be received. See Bereavement Allowance (BVA)

Claims for Australian payments under Agreements use the same methods and processes as domestic claims. See Claims for Australian payments under International Agreements.

Forms to claim an Australian payment in Portugal can be obtained by contacting the Portuguese authorities or Centrelink International Services (CIS). Forms can also be downloaded from the Services Australia website. See Resources for a link.

Forms required

For all payments:

• AUS140PT - Australian pension claim - Agreement with Portugal
• Mod(iA)PT - Income and assets - Portuguese

Additional medical forms:

• Disability Support Pension (DSP):
• AUS142PT - Work Capacity - Customer Information - Portuguese
• AUS109PT - Treating Doctor's Report, outside Australia - Portuguese
• Carer Payment (CP):
• AUS156 - Assessment for Carer Payment
• AUS156a - Health Professional Assessment for Carer Payment

Forms can be lodged at any Portuguese social security office.

Under the administrative arrangements, the Portuguese liaison agency will verify the customer's identity and send the claim to CIS with a completed liaison form, including periods of coverage in Portugal and Portuguese pension details. See Exchange of Information and liaison forms in the Social Security Agreement between Australia and Portugal table for the Portuguese liaison forms.

If a person is not an Australian resident and in Australia on the date the claim is made, they may use the Agreement to meet the residence rules for claims if, on that date, they are:

• an Australian resident, a resident of Portugal or third Agreement country that accepts claims for Australian pension under another Agreement (Article 14.1(a)), and
• physically present in Australia, Portugal or that third country (Article 14.1(b))

Australian claims under the Portuguese Agreement may be lodged in some other Australian social security Agreement countries.

Portugal will accept claims for Australian benefits under other Australian social security Agreements.

Note: the customer must also satisfy any other rules under the other Agreement and other social security law provisions, including portability. For example, Disability Support Pension (DSP) can be claimed in a third country but has an ongoing residence requirement. Therefore, if the claimant is:

• living in the other country, DSP cannot be paid
• temporarily in the other country, DSP may generally be paid for the period it is portable under domestic legislation

See Claim Lodgement Matrix (CLM).

The normal rules for working out the start day apply to a claim under the Agreement with Portugal; however, the Agreement also allows:

• the date of lodgement of a claim for an Australian payment in Portugal to be used as the date of lodgement in Australia (Article 24.2)

See Claims for Australian payments under International Agreements and Start Day (CLK) for coding assistance.

The Agreement allows:

• totalisation of periods of qualifying Australian residence and periods of coverage in Portugal to meet any minimum periods to qualify for an Australian pension. For example, 10 years for Age Pension (Article 16.1)
• the total of any non-continuous Portuguese periods of coverage to be considered to be continuous to meet any continuous residence requirement to claim an Australian pension (Article 16.2)

Notes:

• Overlapping periods are only counted once (Article 16.3)
• Policy advice is that adjoining periods of Australian qualifying residence and Portuguese periods of coverage, with a break of up to three months in between, can also be considered to be continuous

Portuguese periods of coverage means an insurance period of contributions, or any equivalent period, which has been or can be used to acquire the right to a benefit under Portuguese legislation.

To be able to use the totalisation provisions, a person who is not an Australian resident at the date of lodgement must have at least 12 months Australian WLR in Australia of which six months must be continuous (Article 16.4(a)).

Note: unlike WLR for rate, this period cannot be rounded. No minimum WLR is required if the person is an Australian resident at the date of lodgement (Article 16.4(b)).

CP has no qualifying residence periods but does have a Newly Arrived Resident's Waiting Period (NARWP). Beside normal exemptions, a NARWP only applies to a person who has ‘entered Australia'. See: Newly Arrived Resident's Waiting Period (NARWP) and Qualifying Residence Period. A person who is resident and present outside Australia has not entered Australia and therefore does not have a NARWP. To avoid granting CP to a person who has never been to Australia, the Agreement requires a person to have been an Australian resident at some time (Article 14.2).

The Agreement allows the ongoing residence requirement for Disability Support Pension (DSP), Parenting Payment Single (PPS) and CP to be met if the customer continues to reside in Portugal (Article 6).

The Agreement with Portugal (Article 17.1) refers to the overall rate calculation contained in the Social Security (International Agreements) Act 1999 (S12(1)).

This means:

• customers paid under the Agreement who are outside Australia are paid a proportional rate according to their Australian working life residence (WLR)
• the Rate Limiter/Limited Rate applies, and
• additional child amounts are included in the proportional rate. These amounts are paid automatically as a component of the Australian pension if the customer is qualified (S14A SS(IA)A 1999)

The proportional rate also includes the proportionalisation of Portuguese pensions (Randisi concession) for use in the income test (Article 17.1). The rate of foreign pension used in the income test is the customer’s Australian WLR divided by 300. The Agreement determines the Randisi proportion (300 months). This is different to the legislation that is used to determine the proportional rate (420 months in most cases).

Autonomous customers who are paid a proportional rate and in receipt of a Portuguese pension will also have the Randisi concession applied to their Portuguese pension (Article 17.2).

Although a person may be qualified for an Australian payment or portable outside Australia, if the customer has no WLR the rate of payment outside Australia will be nil.

Note: in some circumstances their partner's WLR may be used.

When a person is paid a proportional rate under an Agreement, Rent Assistance (RA) cannot be paid. Other add-ons such as Energy Supplement and Pension Supplement are payable under normal add-ons portability rules. See Portability of Add-ons.

Examples of when a customer is paid a proportional rate includes (but not limited to):

• permanently overseas
• temporarily overseas longer than 26 weeks for Age Pension
• former resident transferring to the Agreement for portability

Returns to Australia

The proportional rate continues to apply for the first 26 weeks of a temporary return to Australia (Article 17.3).

If there is no change to the country of residence, any movement is considered temporary and a review is set to automatically change the rate after a continuous period of 26 weeks. If a delegate determines that a person has changed their country of residence, coding the information on the Country of Residence (CRES) screen will automatically apply the correct rate calculation.

For returns to Australia before 9 June 2018, manually code Temporary Return to Aust Ind on the Residence Savings (RSS) screen.

Customers in Australia under the Agreement are paid a direct deduction rate (Article 17.5). That is, all Portuguese payments covered by the Agreement, including social welfare payments, are not assessed as income but will be deducted dollar for dollar from the maximum rate of the Australian payment, before the application of the income or assets test.

The rate paid from grant of a new claim is based on where the customer is present, even if resident in the other country and irrespective of the 26 week temporary departure provision.

For example, a person who is resident in Portugal lodges a claim while temporarily in Australia:

• If granted from a date when they were or are still in Australia, they will be paid the direct deduction rate from grant. The rate will swap to the proportional rate from the date they leave Australia
• If granted from a date when they were again outside Australia, for example, early claim, they will be paid the proportional rate immediately

Departures from Australia

The inside Australia rate continues to be paid for the first 26 weeks of a temporary departure from Australia (Article 17.7).

The Agreement with Portugal specifies the rate calculation that applies 'where an Australian pension is payable whether by virtue of this Agreement or otherwise to a person who is outside Australia' (Article 17.1). For details, see Outside Australia in Rate calculation.

Note: 'or otherwise' refers to autonomous customers.

Payment's exempt under the Agreement are generally exempt for autonomous customers (section 8(8)(zc) Social Security Act 1991).

See Assessment and exempt payments in the Rules for Portuguese payments table

Under the Agreement (provided the customer remains qualified) Australian payments are payable indefinitely in both countries, that is, for temporary or permanent absences (Article 6.1).

Portability to third countries for a customer paid under the Agreement is the same as for an autonomous customer leaving Australia (Article 6.2). See Portability of payments.

If necessary, a customer in receipt of an autonomous payment covered by the Agreement may be able to transfer to the Agreement if they are in Portugal when their normal portability period expires. The portability under the Agreement then applies, see Portability.

Note: the customer must meet the transfer requirements and satisfy any payment specific requirements under the Agreement (for example, being severely disabled for Disability Support Pension (DSP)).

Once a customer transfers to the Agreement, they are then considered to be paid by virtue of the Agreement and all provisions of the Agreement apply, including rate of payment. See Rate calculation.

See Transfers to international social security agreements.

A person who has sufficient Australian qualifying residence (or an exemption) can only transfer from the Agreement to autonomous if they are an Australian resident and in Australia.

On return to Australia, system processing will automatically transfer from the Agreement to autonomous, if the person is an Australian resident who has only used the Agreement to extend their portability while outside Australia.

Customers who transfer to autonomous may be affected by the former resident provisions if they leave Australia again within 2 years of becoming an Australian resident. See Former resident provisions.

For Australian payments made into bank accounts outside Australia. See Overseas Bank Account Details (OBAD).

• Pensão de velhice - Old Age Pension (AGE)
• Pensão de invalidez - Invalidity Pension (INV)
• Pensão de sobrevivência - Survivors Pension (SUR)
• Subsídio por morte - Death Grant
• Subsídio de funeral/Reembolso de despesas de funeral - Funeral Grant
• Subsídio de desemprego/cessação de atividade - Unemployment Benefit
• Prestações de doença - Sickness, work injuries and occupational diseases Benefit
• Maternidade - Maternity Benefit

• Abono de família para crianças e jovens - Family Allowance
  Note: this payment is considered payable under the scheme for which the main payment is paid
• Complemento por cônjuge a cargo - Dependent spouse
• Acréscimo vitalício de pensão (AV) - Lifetime pension bonus

• Pensão social de velhice - Old Age
• Pensão social de invalidez - Invalidity
• Pensão de viuvez - Widows
• Pensão de orfandade - Orphan's
• Complemento por dependência - Supplement for Care (SFC)
• Subsídio social de desemprego - Unemployment
• Complemento solidário para idosos - Solidarity supplement for the elderly
• Complemento extraordinário de solidariedade - Supplement to social pension (CES)

The requirement to claim Portuguese pensions applies to Portuguese AGE, INV and SUR.

The requirement to claim SUR does not apply to Orphan Pension or Death Grant.

Customers may voluntarily claim Orphan Pension or SUR for family members using the SUR claim pack. See Claim forms and processes in the Rules for Australian payments table.

Contributions paid by employers on behalf of employees.

The Eligibility and coding of foreign pension tab has detailed information on Portuguese payments that are subject to CFP legislation.

Claim packs are available for AGE/SUR and INV.

Claim packs for Portuguese payments can be issued through the Foreign Pension System (FPS).

Specific requirements for Portuguese claims

For all claims, Claim for a pension under the Portuguese legislation (Requerimento de pens ão segundo a legislação portuguesa) (P-AUS1) is required.

Requests for additional information

If information provided with the claim for Portuguese pension is incomplete, Portugal contact customers directly and request more information.

Return of foreign pension claim:

Under the administrative arrangements, Portuguese forms can be lodged in Australia at any service centre..

• All foreign pension claims and supporting documents must be scanned, and
• The original foreign claim form and (copies of) supporting documents must be sent in paper form by internal mail to International Services (CIS). See Processing a foreign pension claim

Centrelink International Services (CIS) only

CIS will complete the following and attach to the foreign pension claim to send to the Agreement country. See Agreement Liaison Detail (ALD) for method of transmission.

All claims:

• Australia/Portugal Agreement on Social Security - Liaison Form (AUS187PT)

For help creating and completing the liaison form, see Agreements liaisons and exchange of information.

INV only:-

• Detailed Medical Report (E213), see Foreign pension medical assessments
• copy of existing Australian medical information

Enquiries about claims for Portuguese payments in Portugal or a third country should be directed to the Portuguese social security authorities. See Authorities, Institutions and Liaison Agencies in the Social Security Agreement between Australia and Portugal table.

Portuguese payments are usually paid by direct deposit in Portugal or by cheque in Australia.

Note: any queries about the non-payment of Portuguese pension should be directed to the Portuguese pension authorities, see Authorities, Institutions and Liaison Agencies in the Social Security Agreement between Australia and Portugal table.

Customers receive 12 regular monthly payments and two bonus payments in July and December (if payable at those times). Coded as Freq: '14P'.

Note: in 2012 and 2013, bonus payments were not paid if the pension rate more than 1000 Euro per month and only a proportion of the monthly rate if more than 600 Euro per month. Amounts may be coded as 12 times the monthly payment (plus any proportional bonus payments) as Freq: 'ANN' if it is clear, or where the customer provides evidence of the actual bonus payments they received.

Cheque payments in Australia are usually in Euro. All foreign pensions must be recorded in the source currency. Official statements provide the foreign currency amounts.

Note: amounts recorded in source currency on the Foreign Pension Details (FPD) screen must not be changed to the AU dollar amount.

Portuguese payments are generally increased for cost of living (CPI) in January each year ('Melhoria' or 'actualizações da pensão') if granted before 1 January of the previous year. Rates are also compared to minimum amounts so may be increased for either reason.

For more information on bulk exchanges of information with other countries, see International Data Exchange Program and auto-indexation of foreign pensions.

Portuguese AGE/INV/SUR are:

• proportionalised according to the customer's working life residency (WLR) before being included in the income test where the Australian rate is proportional, including Agreement and autonomous customers (Article 17.1), and
• ordinary income in Australia for autonomous customers and direct deduction if paid under the Agreement (Article 17.5)

Each member of a couple is deemed to receive half of the total amount received by the couple (Article 17.6).

Amounts coded in the Social Welfare field (non-contributory benefits and supplements) are exempt for customers who are resident in Portugal (Article 17.4).

Exempt if resident in Portugal otherwise assessable income but subject to the same treatment as AGE/INV/SUR.

Portuguese Death/Funeral Grant may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement. Otherwise is assessable over 12 months from date of receipt (s1073 Social Security Act 1991) but treated the same as AGE/INV/SUR for the period maintained (see above).

These benefits are covered by the Agreement and are treated the same as AGE/INV/SUR for the period maintained (see above).

Exempt if paid for a dependent child, otherwise assessable income but subject to the same treatment as AGE/INV/SUR.

Assessable income but subject to the same treatment as AGE/INV/SUR.

Assessable income but subject to the same treatment as AGE/INV/SUR

See Other known payments.

Amounts that are treated as a direct deduction under an Agreement are exempt from the income test (section 8(8)(zc) Social Security Act 1991).

Note: payments that are exempt from the income test are included in a direct deduction rate, for example, under an Agreement rate calculation or for Special Benefit.

Non-contributory benefits and supplements

Under the Agreement, non-contributory benefits and supplements are exempt from the income test for customers who are resident in Portugal:

• Old Age (Pensão social de velhice)
• Invalidity (Pensão social de invalidez)
• Widows (Pensão de viuvez)
• Orphan's (Pensão de orfandade)
• Supplement for Care (Complemento por dependência) (SFC)
• Unemployment (Subsídio social de desemprego)
• Solidarity supplement for the elderly (complemento solidário para idosos)
• Supplement to social pension (complemento extraordinário de solidariedade) (CES)

These exemptions also apply to autonomous customers.

Additional health benefits (Benefícios Adicionais de Saúde) (CSI) may be paid as a reimbursement of out of pocket expenses and so are not assessable (s8(1) Social Security Act 1991). See Other known payments.

Policy is that Portuguese Death/Funeral Grant (Subsídio por morte/Subsídio de funeral/ Reembolso de despesas de funeral) may be exempt from the income test if payable to the person who incurred expenses associated with the bereavement.

For detailed information on coding Portuguese payments covered by the Agreement, see the Eligibility and coding of foreign pension tab.

Coded as Type: 'SFC' in the Social/Welfare Amt field.

If exempt, not coded but details should be recorded on a DOC.

If assessable, Portuguese Death Grant is coded as Type: 'SUR' in the Basic Amount field.

Note: a manual review must be set to zero the amount at the end of the 12 month assessment period. In Customer First, create a manual review on the Review Registration (RVR) screen and complete the fields as follows:

• Service Reason: customer’s payment type
• Review Reason: OSR (Overseas)
• Due Date: 12 months from date of receipt of Portuguese Death/Funeral Grant payment
• Source: INT
• Date of Receipt: today's date
• Notes: 'Portuguese Death/Funeral Grant received xx/xx/xxxx. Zero payment on FPD.'
• Keywords: IATREV
• Workgroup: leave blank
• Position: leave blank
• Transfer to Region: leave blank

The review will mature on the Due Date coded in the RVR activity. Workload Management will allocate the review for manual action.

No specific code exists for these payments. May be coded as Type: 'INV' in the Basic Amount field.

See Foreign pension coding.

Note: if not exempt, payment must be added to AGE/INV/SUR in the Basic Amount field and clearly documented.

Added to AGE/INV/SUR in the Basic Amount field.

Note: must be clearly documented.

Added to AGE/INV/SUR in the Basic Amount field.

Note: must be clearly documented.

• Old Age - Pensão social de velhice
• Invalidity - Pensão social de invalidez
• Widows - Pensão de viuvez
• Orphan's - Pensão de orfandade
• Unemployment - Subsídio social de desemprego
• Solidarity supplement for the elderly - complemento solidário para idosos
• Supplement to social pension - complemento extraordinário de solidariedade (CES)

Coded in the Social Welfare field in the main pension AGE/INV/SUR.

The Agreement includes embargo provisions (Article 25.4) but they are not used.

Arrears debts for customers and their partners are raised under s1228A Social Security Act 1991 and recovered via normal methods under the Act. See Comparable foreign payment lump sum arrears.

Note: where an arrears period is not provided, Portugal have confirmed that it is always the period from the start date of the pension until the end of the month preceding the first regular payment.

A contravention debt may also occur if the customer does not advise of the grant of their Portuguese payment within their notification period. See Foreign pension coding.

Life certificates are not issued by Portugal.

Customers in Australia are sent notices at grant and will receive an annual statement in between January and March each year.

Cheque payments in Australia are usually paid in Euro. All foreign pensions must be recorded in the source currency. Official statements provide the foreign currency amounts.

Note: amounts recorded in source currency on the Foreign Pension Details (FPD) screen must not be changed to the AU dollar amount.

The payments are equivalent to Portuguese AGE/INV/SUR but are not covered by the Agreement:

Assessment: Ordinary income

Coding: On the Foreign Pension Details (FPD) screen, Type: 'OPN', code in the Basic Amount field.

May be paid as a reimbursement of out of pocket expenses.

Assessment: Not assessable (s8(1) Social Security Act 1991).

Coding: Not coded but should be recorded on a DOC.

May be paid as a supplement to pension for military service.

Assessment: Ordinary income.

Coding: On the Foreign Pension Details (FPD) screen, Type 'WAR', code in the Basic Amount field.

For help with coding:

• other generic benefits paid by the Portuguese Government (including by funds not covered by the Agreement), see Foreign pension coding
• any other income received from Portugal, see Foreign income and assets