Between November 29 November and December 20, the social security services will notify entities that have benefited from the provision of services by self-employed workers during 2022 and that have to pay contributions.

Who is covered by the obligation to pay social security contributions?

Entities (whether natural or legal persons) with a business activity that benefit in the same calendar year from more than 50% of the total value of a self-employed worker’s activity are considered, for social security purposes, as hiring entities and, consequently, are bound to make social security contributions.

The social security services determine who the hiring entities are on the basis of the declarations of the value of the activity included by self-employed workers in the Social Security Annex (Anex SS) to their annual personal income tax statement.

How do I know if I have to pay?

Each year the social security services notify the hiring entities that are covered by the contribution obligation.

How is the amount of the contribution determined?

The amount of the contribution to be paid by the hiring entities is calculated by applying the following percentages to the independent worker’s declared income:

– 10% in cases where economic dependence is greater than 80%;

– 7% in cases where economic dependence is greater than 50% and equal to or less than 80%.

What should I do if I receive a payment notice?

If a hiring entity receives a payment notice, it must consult the details of the contribution at the social security platform – Segurança Social Directa.

Once the notice is received, the entity must pay the amount of the contribution until the 20th of the following month. If the entity does not agree with the amount notified, it can submit a claim (within the payment’s deadline), which can be accompanied by documents.

Labour Department

Hugo Martins Braz | Tiago Lopes Fernandez