When you start work for the first time, the dependent worker / trainee must be enrolled in Social Security, being obliged to inform Social Security institution of the workplace area, the start of activity or link the new employer. If your goal is to work on your own, you need to register as self-employed social security.
When you start work for the first time, the dependent worker / trainee must be enrolled in Social Security, being obliged to inform Social Security institution of the workplace area, the start of activity or link the new employer.
Communication can be presented together with the communication of the employer, through Mod.RV1009-DGSS. This statement should have your full name, Social Security Number Identification (NISS), if you have the start date of the activity of exercise and the NISS the employer.
If you did not sent communication simultaneously with the employer, this must be provided between the execution date of the agreement and the end of the second day of the performance of work by any means or through written Mod.RV1009-DGSS.
Contributions and contributions to be paid by the employer are calculated by applying the contribution rates to the remuneration of workers. One part is borne by the beneficiary (levies), another in charge of the employer (contributions).
Yes, employed persons will be cashing as many times as the number of companies that are working for.
You should try to know what is going on now and then in Social Security. Effectively deductions are not being made, you can:
- Contact the Authority of Working Conditions (ACT) through www.act.gov.pt address; or
- Go personally to the address at Avenida Casal Ribeiro 18a, ISS, IP - 1000-092 Lisbon; or yet
- Contact the supervision of the Social Security services, Department of Supervision, at Av. Republic of No. 4, 1050-191 Lisbon.
If your goal is to work on your own, will then have to register as self-employed in social security.
- Entrepreneurs sole proprietors with revenues accruing from the exclusive exercise any trade or business
- Holders of limited responsibility Individual establishment, as well as their spouses with whom they exercise effective commercial or industrial occupation with character of regularity and permanence
- Freelancer Professionals (including scientific activity, artistic or technical)
- Intellectual workers (including scientific activity, artistic or technical)
- Artists, authors or translators
- Agricultural producers engaged in actual professional activity on the farm or equivalent, as well as their respective spouses and persons living with them in union that exercising effective professional activity on the farm with regularity and character permanence.
- Partners or members of society of freelance professional
- Members of group farming societies
- Members of cooperatives, in their statutes, opt for this regime (the right to option is unchangeable at least five years).
- Workers with support for the creation of independent activity
- Spouses and persons living in de facto union with the self-employed and individual entrepreneurs engaged in any activity exclusive commercial or industrial, working with them, collaborating in the exercise of their activity, with character of regularity and permanence.
- Lawyers and solicitors
- Rights holders on farms or similar whose products are for their own and family consumption and provided that the annual income of the activity does not exceed the value of four times the Social Support Index - IAS (€ 1,676.88);
- Workers who accumulate functions as worker for the Other Account (TCO) or Member of Statutory Bodies (MOE) with the self-employed activity to the same entity or entities within the same corporate group (in this case the self-employed is equated with TCO, and their fees received for its independent activity subject to contribution rate of TCO or MOE);
- Self-employed persons with temporary activity in Portugal to prove its framework in compulsory social protection system of another country;
- Owners of local and coastal fishing vessels that are part of the crew list and exercise effective professional activity in these craft;
- Collectors of marine species;
- Fishermen dismounted;
- Income holders of category B resulting solely from electricity production through micro units, provided that such income is excluded from taxation in IRS;
- Farmers who receive grants or subsidies under the Common Agricultural Policy (CAP), provided that these are annual value of less than four times the value of the IAS (€ 1,676.88) and not have any other income as self-employed.
- The self-employed are required to pay the contributions, from the date of the framework takes effect in the scheme or the termination of the exemption from the obligation to contribute;
- The self-employed, which is subject to the payment of contributions is required to declare each year the value of activities carried out in the previous year;
- Self-employed workers who are required to contribute must declare the value of activity attached to the model 3 of the IRS - Annex SS - along with the services of tax administration, within the legal deadline for that purpose.
If this is the first time as self-employed (independent), the first frame is effective only when the worker's annual relevant income is more than 6 times the IAS (€ 2,515.32) and after a period of at least 12 months ( except for anticipated framework), as follows:
- framework on the 1st day of the 12th month following the commencement of activity when it occurs in the months of October, November and December;
- framework on the 1st day of November of the year following the start of activity when it occurs in the remaining months (January to September).
- In the case of activity resumption, the framework shall take effect on the 1st day of the month restart.
- For employers, the payment of contributions / contributions is the 10th to the 20th of the month following the month to which they relate remuneration;
- For the contracting entities, contributions must be paid by the 20th of the month following the notification sent by the Social Security (clearance made based on the value of the services that have been provided by self-employed);
- For the self-employed, the payment of contributions is until the 20th of the month following the month to which it refers (see Script / guide description self-employed);
- For those enrolled in the voluntary social insurance scheme, the payment of contributions is until the 20th of the month following the month to which it refers (see Script / Guide voluntary social insurance);
- If the last pay day falls on a Saturday, Sunday or holiday, the payment could be made on the next business day.
Source: Ministry of Solidarity, Employment and Social Security
