Article

How to classify companies?

Many times the following question arises: how to classify small, medium and big companies?

In the first place, it depends on the perspective. There are the follow:

  • Economical – according to Decree-Law nº 372/07, of November 6;

In this classification are considered for the effect two indicators: average number of workers and balance (or business volume) that do not exceed the indicated limits;

  • Labor – defined in the job code;
  • Accounting – definied on the article 9º of the decree-law nº 158/09, of July 13th with the changes introduced by the decree-law n.o 98/2015, of June 2nd;

For the effect of this classification, there are considerated that the company complies 2 of the 3 indicators.

 

Classification / Indicators Economical Labor Accounting
Micro
Total balance ≤ 2.000.000€   ≤ 350.000€
Business volume ≤ 2.000.000€   ≤ 700.000€
Average num. of worker ≤ 10 ≤ 10 ≤ 10
Small
Total balance ]2.000.000€; 10.000.000€]   ]350.000€; 4.000.000€]
Business volume ]2.000.000€; 10.000.000€]   ]700.000€; 8.000.000€]
Average num. of worker ]10; 50] ]10; 50] ]10; 50]
Medium
Total balance ]10.000.000€; 43.000.000€]   ]4.000.000€; 20.000.000€]
Business volume ]10.000.000€; 50.000.000€]   ]8.000.000€; 40.000.000€]
Average num. of worker ]50; 250] ]50; 250] ]50; 250]
Big