Seg. Social contribution calculated automatically. Quarterly declaration in one click.

Auto, Prime, Auto Pro and Prime Pro. The Base plan is for invoicing and receiving payments.

A FIZ accountant checks the logic and rules FIZ uses to calculate and fill in the declarations, and checks them again whenever the law changes. If you still get a fine because of a FIZ error in a declaration FIZ submitted for you, the Tax Shield reimburses it, within your plan’s limit.

Yes, with the Auto, Prime, Auto Pro and Prime Pro plans. Tax Shield reimburses fines caused by FIZ errors in the declarations FIZ submits for you: up to 500 € per declaration with Auto and Auto Pro, and up to 1,500 € with Prime and Prime Pro.

It starts with the first declaration submitted through FIZ and does not cover errors in the data you provide. If you receive a fine, contact FIZ support and send the notice within 10 days of receiving it.

FIZ prepares the declaration and submits it only with one click from you. After submission, FIZ shows the result, each month’s contribution and the payment reference.

Yes, on any day. FIZ imports from Portal das Finanças the invoices you issued in other software, including those from the start of the quarter, and the declaration includes them all. You do not have to wait for your other software subscription to end: you can keep invoicing there, and those invoices count too.

Declarations you have already submitted on Seg. Social Direta or through an accountant remain valid. You can also correct the latest one in FIZ while a correction is still possible: choose the quarter, and FIZ submits the new declaration with one click from you.

By the last day of January, April, July and October, covering the income of the previous three months. When that day falls on a weekend or public holiday, the deadline moves to the next working day. FIZ sends reminders by email and as a notification in the app on the first day of the declaration month, 7 days before the deadline and on the last day, until the declaration is submitted.

Every month, between the 10th and the 20th of the month after the one it covers. For example, the October contribution is paid between 10 and 20 November.

With direct debit, Seg. Social collects it from your bank account; you set up direct debit once, on the Seg. Social portal. Without it, you pay through your bank or Multibanco with the reference available in FIZ. Direct debit collects only the monthly contribution: if a corrected declaration raises the contribution, the difference is paid separately, with a payment document.

Seg. Social counts 70% of service income and 20% of income from sales of goods and from hotel, restaurant and bar services declared as such for IRS, all excluding IVA.

The monthly base, on which the contribution is calculated, is one third of that quarterly amount, and the contribution is 21.4% of the base (25.2% for an ENI sole trader or EIRL holder with exclusively commercial or industrial activity).

For example, 4,500 € of services and 1,500 € of goods in a quarter: 3,150 € + 300 € = 3,450 €, a base of 1,150 € a month and a contribution of 246.10 € a month.

The minimum contribution is 20 € a month, and the maximum base is 6,445.56 € (12 × IAS, the social support index, in 2026). Rental income, alojamento local in a house or flat and electricity produced for your own use or in a small renewable-energy installation are left out of the calculation.

The invoices issued in the quarter count at their amount excluding IVA and before IRS withholding, minus credit notes. As with IRS, an invoice counts even if the client has not paid it yet. Receipts do not count again: they only confirm payment of an invoice already included.

A credit note reduces the income from the invoice it corrects, in that invoice’s month. If the invoice is from an earlier quarter, FIZ shows which declaration needs correcting and, while a correction is still possible, submits the corrected declaration with one click from you. Anything you overpaid reduces your next contributions or is refunded on request.

21.4%, the general rate for the self-employed. Sole traders (ENI, empresários em nome individual) and EIRL holders with exclusively commercial or industrial activity pay 25.2% from the month in which they notify Seg. Social of this.

The 25.2% rate includes unemployment protection (subsídio por cessação de atividade). At 21.4%, you may also have this protection when more than half of your income comes from a single business client.

Pension, sickness and parental benefits are calculated on the same base at either rate. FIZ gets your rate from Seg. Social automatically.

If this is your first time as a self-employed person, contributions start on the first day of the 12th month after you start your activity: if you start in March 2026, from March 2027. Until then, you are exempt from contributions and from the quarterly declaration. FIZ checks your activity start and cessation dates on the Portal das Finanças and shows the month your contributions start.

Until your first quarterly declaration to Seg. Social, you pay the minimum contribution of 20 € a month. In the example, that is only March 2027: the April declaration sets the contribution for April, May and June.

To start contributing earlier, for example to get social protection sooner, you can ask for it in the quarterly declaration in January, April, July or October; in FIZ, you just choose voluntary filing. If you restart your activity after your first year without contributions has ended, contributions start straight away, in the month you restart.

As a self-employed person, you are exempt while your relevant income (70% of services and 20% of sales of goods) averages less than 2,148.52 € a month (4 × IAS in 2026).

This applies when your clients are entities other than your employer and the companies in its group, your salary has contributions deducted for Seg. Social or the CGA (Caixa Geral de Aposentações, the civil service pension scheme), and your average salary is at least 537.13 € (1 × IAS). While you are exempt from contributions, you are also exempt from the quarterly declaration.

From 4 × IAS, you pay contributions only on the excess, and the ±25% base adjustment does not apply. With Seg. Social contributions on your salary, the exemption is automatic; if you contribute to the CGA, it applies from the month after you request it from Seg. Social with proof of your salary. FIZ calculates the exemption and the amount to pay.

If you receive an old-age or invalidity pension that can be combined with your activity, you are exempt from contributions as a self-employed person and from the quarterly declaration. The same applies to a pension for an accident at work or an occupational disease with a degree of incapacity of 70% or more.

If Seg. Social pays the pension, the exemption is automatic; in other cases, for example with a pension from another country, you request it from Seg. Social with proof of the pension.

Yes. The declaration is submitted with all amounts at zero, and the contribution for the declaration month and the next two is the minimum of 20 € a month. If you paid only the minimum for the whole previous year, you are exempt from January onwards, for as long as your income keeps your contribution at the minimum.

Then you are outside the Seg. Social scheme for the self-employed and pay no contributions. This covers three kinds of income, whether you have one of them or several: alojamento local (short-term rental to guests) in a house or flat, rent from a rental contract, and electricity you produce for your own use or in a small renewable-energy installation, such as solar panels.

Alojamento local run as a hostel or in any other form is included in the calculation. If Seg. Social already has this activity registered, you are exempt from the quarterly declaration; if not, FIZ prepares the declaration with only this income and no contributions to pay.

If you also have other income, for example from services, the contribution applies only to that income. For social protection, you can join the seguro social voluntário (voluntary social insurance).

To CPAS, their profession’s pension fund. They are outside this Seg. Social scheme, so they do not file the quarterly declaration or pay these contributions.

Seg. Social accepts it as a late declaration until the last day of the month before the next declaration month: the July declaration (income from April to June), for example, until 30 September. In FIZ, you just choose the quarter, and FIZ submits the declaration with one click from you.

Without a declaration, the contribution for the declaration month and the next two stays at the minimum of 20 € a month. At the annual review, Seg. Social calculates the difference from the income reported by AT and, if it is above 20 €, charges it as a late payment, with interest on arrears (juros de mora). FIZ sends reminders before each declaration deadline, by email and in the app.

Yes. The latest declaration can be corrected in FIZ until the last day of the month before the next declaration month: you just choose the quarter, and FIZ submits the new declaration with one click from you; it replaces the previous one. The declarations for the other quarters of the year are corrected by 31 January of the following year, in the annual declaration to Seg. Social.

If the correction changes the contribution for a month already paid, Seg. Social settles the difference: an increase is paid with a payment document, and an overpayment reduces your next contributions or is refunded on request.

Yes. By 31 January, a missing quarter or a wrong amount from the previous year is corrected in the annual declaration, on the Seg. Social portal; correct amounts are confirmed automatically.

Seg. Social then compares the year’s declarations with the income declared for IRS, which it receives from AT, and notifies you of any differences; you reply to the notification on the Seg. Social portal. A difference above 20 € leads to an additional contribution, treated as a late payment.

That is why FIZ calculates the contribution from all your invoices: those you issue in FIZ and, when connected to AT, those you issue in other software.