The deadline for independent workers to submit their quarterly statement is July 31, as announced by the Social Security Institute (ISS) on Tuesday.
“If you are an independent worker, you have until July 31 to submit your quarterly statement,” stated a communiqué on the ISS website.
This document should declare income from April, May, and June, according to Social Security:
“In this statement, you must indicate the income received in April, May, and June 2025, which are used to calculate the contributions for July, August, and September 2025,” the note stated.
The ISS explains that upon submitting the quarterly statement, you will receive a notification in your Social Security Direct Message Box indicating the calculated contribution base for the upcoming months and the anticipated contribution amount.
The State Budget for 2025 reduced the source withholding tax rate on green receipts from 25% to 23%, yet the higher rate remains available to accommodate taxpayers with a higher effective IRS rate.
How monthly contributions work
Every month, Social Security calculates the contribution amount to be paid:
“This amount may vary from the anticipated contribution since unforeseen events, such as work hindrance due to illness, can affect the payable amount. Social Security records this amount in the current account and simultaneously sends a message to your Social Security Direct Message Box informing that a new contribution obligation has been created,” the document divulged.
Starting this Tuesday, July 1, obtaining invoices or invoice-receipts without completion on the Finance Portal is no longer possible. The announcement was made by the Tax Authority, which further explains the necessary actions.
Afterward, the value of the contributions to be paid can be checked on Social Security Direct » Current Account » Current Position » Amounts to be paid » Current Contributions, indicating the payment deadline for the respective month, as explained by the ISS in the disclosed note.
Furthermore: “Also available in Social Security Direct » Current Account » Current Position » Amounts to be paid, under the “Past Contributions” tab, is the ability to view contributions from previous months, whose payment deadline has passed, including applicable late fees.”
“Thus, you can always select the amounts you wish to pay and issue the relevant document for payment, allowing more efficient management of your contribution obligations. Alternatively, you can use the document and automatic payment issued by Social Security,” the ISS elaborated.
Independent workers must submit the Quarterly Statement by this Monday. In this declaration, income from January, February, and March must be indicated, according to Social Security.
