The annual declaration to Social Security is an obligation for self-employed workers who submitted at least one quarterly declaration in the previous year, as noted by DECO PROteste. This document aims to:
- confirm the values declared in the previous year’s quarters;
- correct any erroneous quarterly declarations;
- submit any omitted quarterly declarations.
The consumer protection organization states, “By the end of January, you must validate the income earned in the previous calendar year.”
“Social Security conducts an annual review of the contribution base, based on the figures communicated by the Tax Authority. If differences (positive or negative) are found, Social Security will notify the self-employed worker,” reads the DECO PROteste website.
When to Submit the Annual Social Security Declaration?
The consumer protection organization explains that the annual declaration is submitted in January, but other dates are important to consider:
- By February 20: Payment of contribution amounts identified after review, if there are increases.
- After February 20: Interest is applied if there are amounts to be settled.
How to Submit the Annual Declaration (Step-by-Step)
The first step is to access Segurança Social Direta and log in with your credentials (NISS or Digital Mobile Key).
“Click on ‘Employment’ > ‘Self-Employed Workers’ > ‘Quarterly Declaration Regime’ > ‘Declarations of Previous Year.’ Press ‘View Declaration’ button,” explains DECO PROteste.
If the values are correct, confirm them. If there are errors, click ‘Correct declaration’ for the quarter that needs adjustment and indicate whether you had income in that quarter (‘Yes’ or ‘No’).”
“If you declare income, correct the values month by month. If desired, adjust the contribution amount (variation in 5% increments) according to your chosen contribution base. Submit by clicking on ‘Submit Declaration.’ If you did not declare a quarter in the previous year, register the declaration for the missing quarter and declare the corresponding income,” the consumer protection organization further explains.
Then, “wait for notification from Social Security: if there are increases, the contribution obligation for payment will be sent; if there is a difference in your favor, you can request a refund or use it to offset future contributions.”
Attention! Care to Take When Submitting the Annual Income Declaration
DECO PROteste also recommends, “check the quarterly values carefully before confirming: after January ends, it will no longer be possible to correct any value related to the previous year.”
“Keep proof of the annual declarations and corrections made, to respond to any Social Security notifications. If you have doubts about the contribution base or the variation of your contribution, consider consulting an accountant or specialized technician,” it reads.
Moreover, “do not ignore notifications from Social Security after the annual declaration: debts may incur interest if not regularized.”
The government allocated 1.93 million euros for performance bonuses to the Social Security debt management workers, who recovered 759.08 million euros in debt in 2024, surpassing the collection target.
