salario

Node.js package to calculate Portuguese net salary from gross salary, using official IRS tax tables.

Install

npm install

CLI

node cli.js <salary> [situation] [numDependents] [year] [location]

Only salary is required. Defaults: NotMarried, 0 dependents, 2026, continente.

node cli.js 1500
# Gross: 1500€ | Net: 1166.8€ | IRS: 165€ | SS: 165€
# Company Monthly Cost: 2165.63€
# Company Annual Cost: 25987.5€

node cli.js 2000 MarriedOneHolder 1 2026 acores
# Gross: 2000€ | Net: 1763.43€ | IRS: 16.57€ | SS: 220€
# Company Monthly Cost: 2887.5€
# Company Annual Cost: 34650€

Programmatic Usage

const { calculateSalary } = require('./index');

calculateSalary(options)

Calculates the full salary breakdown for a given gross salary.

const result = calculateSalary({
  situation: 'NotMarried',
  numDependents: 0,
  year: '2026',
  salary: 1500,
  location: 'continente'
});

console.log(result);
/*
  {
    grossSalary: 1500,
    netSalary: 1166.8,
    ssDiscount: 165,
    irsDiscount: 168.17,
    companyMonthlyCost: 2165.63,
    companyAnnualCost: 25987.5
  }
*/

Parameters:

| Field | Type | Description | |-------|------|-------------| | situation | string | 'NotMarried', 'MarriedOneHolder', or 'MarriedTwoHolders' | | numDependents | number | Number of dependents (0-5+) | | year | string | Tax year: '2026', '2025', '2024_03', '2024_02', '2024', or '2023' | | salary | number | Gross monthly salary in euros | | location | string | 'continente' (default), 'madeira', or 'acores' |

Returns: { grossSalary, netSalary, ssDiscount, irsDiscount, companyMonthlyCost, companyAnnualCost }

Test

npm test

How it works

1. Loads CSV tax tables from data/ (parsed with papaparse, cached after first load)
2. Determines the tax type based on situation, dependents, and year
3. Finds the matching tax bracket for the gross salary
4. Calculates:
   • IRS discount = (gross x tax rate) - parcela a abater - (adicional x dependents), minimum 0
   • SS discount = gross x 11%
   • Net salary = gross - IRS discount - SS discount