If you are a self-employed worker under an organized accounting regime, be aware that in November, you can choose to submit the quarterly declaration for Social Security purposes, as in previous years, as informed by the Social Security Institute (ISS).
“Until November 30, 2025, self-employed workers can opt, through the Social Security portal, for the quarterly apportionment regime of relevant income, becoming subject to the quarterly declarative and contributive obligation from January 2026,” stated a communiqué posted on the Social Security website.
Furthermore, the same applies to the spouse/cohabitant of the self-employed worker, who can choose a contributory base corresponding to relevant income, according to the same institution:
- Lower than 20% of what was applied; or
- Higher, provided it does not exceed the limit set for the self-employed worker.
“If the self-employed worker does not opt for the quarterly declaration regime, they will remain in the organized accounting regime, as will their spouse/cohabitant,” the statement further noted.
You should know that “fulfillment of the quarterly declarative obligation is done through the Social Security Portal > Work menu > Remunerations and contributions > Self-employed workers > What I can do online > Change option from organized accounting regime to quarterly declaration”.
Self-employed workers must submit the quarterly declaration by the end of October through the Social Security portal. The document “must indicate the income received in July, August, and September 2025, which will be used to calculate contributions for the months of October, November, and December 2025”.
Beatriz Vasconcelos | 10:35 – 06/10/2025
According to the public body, “from October 31, 2025, self-employed workers under the organized accounting regime will receive a notification through the Social Security Portal,” which “will indicate the contributory base corresponding to one-twelfth of the taxable profit declared in 2025, regarding the profit of 2024, taking effect from January to December 2026”.
“The contributory base has a minimum limit of 1.5 times the value of the Social Support Index (IAS) and a maximum limit of 12 times the value of the IAS,” explains Social Security.
Moreover, “for spouses/cohabitants of self-employed workers, the contributory base is 70% of the relevant income of the self-employed worker, respecting the previously mentioned minimum limits”.
However, “in cases where the self-employed worker has no taxable profit, the contributory base corresponds to 1.5 times the value of the IAS”.
The Social Security simulator “takes into account the Sickness Benefit, the Childcare Benefit, the Grandchild Care Benefit, and the Assistance Benefit for Children with Disabilities, Chronic Illness, or Cancer”.
Notícias ao Minuto | 08:49 – 05/11/2025
