The campaign for the submission of the 2024 tax returns has commenced and will continue until the end of June. For economically dependent self-employed workers, filing the SS Attachment is crucial to ensure their social protection in case of termination of activity, as explained by the Social Security Institute (ISS).
In a note published on its website, the ISS provides comprehensive information about this attachment. Here is what you need to know:
What are the objectives of the SS Attachment?
“The SS Attachment aims to identify the contracting entities of each economically dependent self-employed worker and their corresponding contribution obligation. This identification is essential to ensure social protection for the worker in case of activity cessation, as it enables them to benefit from unemployment protection through the corresponding subsidy payment.”
Who must fill out section 6 of the SS Attachment (Determination of Contracting Entities)?
“Self-employed workers who simultaneously:
- Provide services to corporate entities and individuals with business activities, provided that the service is not rendered privately;
- Are subject to a contribution obligation with an annual income equal to or greater than six times the value of the IAS (3,055.66 euros in 2024); and
- Derive more than 50% of their income from a single acquiring entity.”
Who is not required to submit the SS Attachment?
- “Lawyers and solicitors;
- Holders of rights over agricultural or similar operations, even if they engage in some activity there, as long as it is concluded from the area, type, and organization that the products are primarily intended for the consumption of the holders and their households, and the activity income does not exceed four times the IAS value (2,037.04 euros in 2024);
- Workers temporarily performing self-employed activities in Portugal who can prove their inclusion in a mandatory social protection scheme in another country;
- Owners of local and coastal fishing vessels who actively work as crew members on these vessels;
- Seaweed collectors and shore-based fishermen;
- Holders of Category B income derived exclusively from electricity production for self-consumption or through small-scale production units utilizing renewable energies;
- Holders of Category B income resulting exclusively from rental contracts and urban rental for local lodging in houses or apartments;
- Farmers who receive subsidies or grants under the Common Agricultural Policy amounting to less than four times the IAS value (2,037.04 euros in 2024) and have no other income that qualifies them under the regime for Self-Employed Workers;
- Workers combining roles as an Employee (TCO) or Statutory Board Member (MOE) with self-employed activity for the same entity or entities within the same corporate group (in this case, the self-employed worker is equated to a TCO, with their independent activity fees subject to the TCO or MOE contribution rate);
- Spouses or equivalents of self-employed workers.”
By when must it be submitted?
By June 30, along with the IRS Model 3 Declaration.
️ By June 30, submit your IRS declaration regarding income received in 2024.
Find out if you need to complete the SS Attachment of the declaration here: https://t.co/VBJ8HpVgUX#segurançasocial #IRS2025 pic.twitter.com/4PxWmm2QTL
— Instituto da Segurança Social (@seg_social_pt) April 4, 2025
