Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Contribuições para a Segurança Social
    PT - Portugal
    EUR
    Date
    Year
    2018/01/01
    2018/03/12 16:25:19

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    PT - Portugal
    No Yes

    Taxpayers

    Individual that has an activity without a labour contract (or legally equivalent contract)

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:
    Sickness Leave, Pregnancy Interruprion, Adoption leave, assistance to child, death.

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    29.6 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    5,055.84
    • Multiple caps:

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs (Data included both dependent employees and self-employed till 2009)
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    381.78
    0.2047 %
    0.6001 %
    2015
    380.54
    0.2116 %
    0.6146 %
    2014
    422.08
    0.2439 %
    0.7121 %
    2013
    470.93
    0.2766 %
    0.812 %
    2012
    572.77
    0.3401 %
    1.0706 %
    2011
    585.8
    0.3325 %
    1.0289 %
    2010
    533.97
    0.2968 %
    0.9767 %
    2009
    6,717.77
    3.8289 %
    12.7997 %
    2008
    6,711.38
    3.752 %
    11.8249 %
    2007
    6,343.8
    3.6154 %
    11.3629 %
    2006
    6,287.22
    3.7818 %
    12.0704 %
    2005
    5,687.22
    3.5847 %
    11.6358 %
    2004
    5,448.13
    3.5756 %
    11.8594 %
    2003
    5,722.04
    3.915 %
    12.4922 %
    2002
    4,995.85
    3.5026 %
    11.2093 %
    2001
    4,746.08
    3.4942 %
    11.3371 %
    2000
    4,286.15
    3.3364 %
    10.7454 %

    Footnotes