If you are self-employed, remember that you have until October 31 to submit your quarterly declaration, as reminded by the Instituto da Segurança Social (ISS) at the end of last week.
The quarterly declaration should be submitted on the Segurança Social portal by navigating to Employment > Remunerations and Contributions > Self-employed Workers > What can I do online? > Submit quarterly declaration, according to a statement released by the organization.
In this declaration, you must indicate the income received in July, August, and September 2025, which will be used to calculate the contributions for October, November, and December 2025.
Upon submitting the quarterly declaration, you receive a notification in your Segurança Social Direct Messages Box indicating the contribution base established for the subsequent months and the anticipated contribution amount.
Monthly Contributions: Everything You Need to Know
The same statement explains that monthly, the Social Security calculates the amount payable, noting that this amount may vary from the anticipated contribution, as unexpected events like inability to work due to illness may influence the payable amount.
Social Security records this amount in the current account and simultaneously sends a message to your Segurança Social Direct Messages Box, informing that a new contribution obligation has been created.
The value of the contributions to be paid can be consulted on the Segurança Social portal > Payments and Debts > Current Status > Amounts Payable > Current Contributions, indicating the payment deadline of the respective month.
The portal also offers consultation of past due contributions whose payment deadlines have exceeded, with their respective interest charges on Segurança Social portal > Payments and Debts > Current Status > Amounts Payable > Overdue Contributions.
As explained by the Instituto da Segurança Social, it will always be possible to select the values you intend to pay and issue the respective payment document, allowing more efficient management of your contribution obligations.
Who are the Self-employed Workers?
According to the Social Security, self-employed workers are considered:
- Individuals with a professional activity on their own account (providing services, including scientific, literary, artistic, or technical activity, or commercial, industrial, agricultural, forestry, or livestock activity) and their spouse/partner with whom they live in a de facto union (1);
- Shareholders or members of a society of free professionals;
- Partners of a group agriculture society;
- Individuals with rights over agricultural or similar operations, managing them regularly and directly;
- Agricultural producers and their spouse/partner with whom they live in a de facto union (1) working on the agricultural or similar exploitation;
- Entrepreneurs in their own name earning income from commercial and industrial activity and owning an individual establishment with limited liability and their spouse/partner with whom they live in a de facto union (1);
- Members of a production and service cooperative who choose this regime in their statutes.
(1) If working regularly and continuously with them.
Not covered by this regime:
- Lawyers and solicitors;
- Individuals with rights over agricultural operations primarily for personal consumption and annual income not exceeding €2,900.00 (4 x Social Support Index (IAS), which in 2025 equals €522.50);
- Self-employed workers with temporary activity in Portugal who already have mandatory social protection in another country, at least in situations of disability, old age, and death;
- Owners of local and coastal fishing boats working as part of the crew;
- Individuals who collect marine species;
- Fishermen fishing on the coast without a boat;
- Farmers receiving agricultural subsidies below €2,090.00 (4 x IAS) without other income requiring registration as self-employed workers;
- Individuals with income from category B:
– Production of electricity for self-consumption or through small production units from renewable energies;
– Rental and urban lease contracts for local accommodation in housing or apartments.
