Declaração Trimestral - Segurança Social_Quarterly Declaration - Social Security
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Declaração Trimestral - Segurança Social_Quarterly Declaration - Social Security
This service allows self-employed workers, when subject to the contribution obligation to Social Security, to register the quarterly declaration with the income related to their activity.How and where to do
Do service in Portal da Segurança Social Direta
What I need
- Information about the income to declare;
- NISS + Social Security Password;
- Digital Mobile Key (CMD);
- Citizen Card + Authentication Code + Smartcard Reader.
For authentication on the Direct Social Security Portal, one of the following options:
Service cost
-
No associated costs.
Carry out the service at a RIAC store
What I need
- Information about the income to declare;
- NISS + Social Security Password;
- Digital Mobile Key (CMD);
- Citizen Card + Authentication Code + Smartcard Reader.
For authentication on the Direct Social Security Portal, one of the following options:
Service cost
-
No associated costs.
Agendamento do serviço
When to do
The quarterly declaration is made by the last day of the months of January, April, July, and October, concerning the income obtained in the three months immediately preceding.
The failure to submit the quarterly declaration constitutes a minor offense, punishable by a fine of €50 to €250, under the terms of paragraph 1 of article 233 of the Social Security Contribution Codes.
Additional Information
Recipients
Independent workers.
Declarative obligation
Self-employed workers, when subject to the contribution obligation, are required to declare quarterly:
- The total amount of income associated with the production and sale of goods;
- The total amount of income associated with the provision of services.
In the quarterly declaration, other income that the self-employed worker wishes to opt for the assessment of their relevant income is also identified: grants or investment subsidies arising from capital gains and income from intellectual or industrial property.
Basis of contribution incidence
- The base for monthly contribution incidence corresponds to 1/3 of the relevant income determined in each reporting period, producing effects in the same month and in the following two months;
- When there are no earnings or the amount of contributions due based on the determined relevant income is less than €20.00, the base of incidence is set to correspond to the amount of contributions at that value, that is, €20.00 per month (updated in accordance with the update of the IAS);
- Whenever the relevant income is determined based on organized accounting, the monthly assessment base corresponds to one-twelfth of the taxable profit, with a minimum limit of 1.5 times the IAS value, and is set in October to take effect in the following calendar year;
- The contributory assessment base for self-employed workers with an average monthly relevant income determined quarterly equal to or greater than 4 times the IAS value, who cumulatively engage in activity alongside professional activity for others, corresponds to the amount that exceeds that limit;
- The contributory assessment base considered each month has a maximum limit of 12 times the IAS value.
- 70% of the total value of services provided;
- 20% of the income associated with the production and sale of goods;
- 20% on the provision of services in the context of hotel activities and similar, catering and beverages that declare it fiscally as such.
- RIAC Stores
- Direct Social Security Portal;
- Social Security Services.
Determination of the relevant yield
The relevant income of the self-employed worker with quarterly declaration is determined based on the income obtained in the three months immediately prior to the month of the quarterly declaration, as follows:
Right of option
At the time of the quarterly declaration, the self-employed worker can choose to set an income higher or lower by up to 25% of that resulting from the declared values, without prejudice to the limits provided;
This option is made in intervals of 5% (5%, 10%, 15%, 20%, 25%).
Where to do