The Social Security Quarterly Statement is the income declaration submitted by self-employed workers who are required to pay contributions: Self-Employed Worker (TI) and Sole Trader / Individual Entrepreneur (ENI).
In the Quarterly Statement (DT), you must report the amounts of income earned in each of the three months of the quarter, separated by different types of activity of the TI/ENI: services, production and sale of goods, among others. In the statement, income must also be broken down by territories — clients in Portugal and abroad. Based on this information, Social Security calculates the “relevant income” (“rendimento relevante”), i.e., the monthly base / contribution amount for the next three months.
Contributions are the payments self-employed workers make to Social Security, which fund social protection. Paying contributions gives access to: sickness benefit, parental benefit, disability benefits, death benefits, old-age pension and (for those economically dependent on a single client) cessation of activity / “unemployment” benefit.
How FIZ helps TI/ENI
FIZ is not only a free and unlimited online system for issuing certified invoices (AT Certificate No. 3041), but also a digital assistant for TI and ENI.
For TI/ENI under the Simplified Regime:
FIZ automatically calculates the Quarterly Statement contribution amount based on issued invoices/receipts — helping you plan future contribution expenses;
FIZ automatically fills in the Quarterly Statement based on issued invoices/receipts. With FIZ, the Quarterly Statement can be submitted in Segurança Social Direta with one click;
FIZ helps prevent errors caused by manual entry / manual completion of the statement;
With FIZ, everything stays under control: contribution calculation, reminders, one-click submission, and monitoring of payment documents.
Avoid delays and errors — and you won’t get fines.
More details about FIZ plans for TI and ENI
What contributions are for
Eligibility for benefits: payments are only possible if contributions are regularized by the end of the 3rd month prior to the event; if there is debt, payments are temporarily suspended.
Future benefit amounts: through your “reference remuneration”, calculated based on amounts paid; part of the income above the limit is considered for calculating this “reference” base (disability, old age, death).
Your contribution record (career/time of service): only contributions actually paid are counted; the annual review may add/correct amounts, and this is recorded in the contribution history for the relevant year.
Deadlines for submitting the statement
In the FIZ Social Security dashboard, information about the opening periods for submitting the income statement for the relevant quarter is always available. With FIZ, you will never miss the Social Security filing deadline.
The Quarterly Statement must be submitted within the following periods:
Jan 1–31 → income from Oct–Nov–Dec (4th Quarter)
Apr 1–30 → income from Jan–Feb–Mar (1st Quarter)
Jul 1–31 → income from Apr–May–Jun (2nd Quarter)
Oct 1–31 → income from Jul–Aug–Sep (3rd Quarter)
You can make changes to the Quarterly Statement during the entire submission period. Data can be corrected up to 15 days after the deadline ends. It is also possible to submit “out of time” online (for example, the January statement — until the end of March; the April statement — until the end of June, etc.). This submission will be marked as “Late”.
Fines for failing to submit
Failure to submit the Quarterly Statement is considered a minor administrative offence, under Article 233 of the Contributory Regimes Code of the Social Security System (CRC).
Minor offences are punishable by a fine of 50€ to 250€ if committed negligently, and 100€ to 500€ if committed intentionally. Serious offences are punishable by a fine of 300€ to 1.200€ for negligence, and 600€ to 2.400€ for intent.
Additionally: it is possible to submit the Quarterly Statement late (until the last day of the month preceding the next declarative period) without an automatic fine, but if it is not submitted at all, the fine applies. Interest for late payment may be added (around 4% + a variable rate) and a 10% surcharge for late payment of contributions. If the debt exceeds 7.500€, there may be criminal proceedings.
Fines for errors in completion
Errors, inaccuracies or omissions in the Quarterly Statement, such as incorrect income data, are classified as a serious administrative offence, by analogy with rules applicable to other statements under the CRC.
Very serious infringements are punishable by a fine of 1.250€ to 6.250€ if committed negligently, and 2.500€ to 12.500€ if committed intentionally.
Additionally: correcting errors is possible within 15 days after the deadline without a fine; after that — via the annual statement in January. Social Security may review the Quarterly Statement based on data from the Tax Authority (AT) and notify you of a correction. Repeat offences can elevate the classification to serious or very serious.
Paying contributions
In the FIZ Social Security dashboard, you can find the contribution payment documents automatically generated by Social Security, as well as payment documents issued by the self-employed worker.
If the TI/ENI is not exempt from paying contributions, they must start paying Social Security in the following situations:
Starting self-employment for the first time: the obligation to pay begins on the 1st day of the 12th monthafter the start of activity.
Example: Laura started activity in January 2024. Inclusion in the self-employed regime begins on January 1, 2025.Reactivating self-employment: the obligation begins on the 1st day of the month in which the activity is resumed.
Requesting to start paying earlier: the obligation begins on the 1st day of the month following the submission of the request.
Contributions are paid monthly, between the 10th and 20th of the month following the month they relate to.
Example: based on the statement submitted in April (1st Quarter), a contribution of €80/month was calculated. Payment schedule:
May 10–20 → first payment: 80€
Jun 10–20 → second payment: 80€
Jul 10–20 → third payment: 80€
If payment is not made on time: in the first 30 days of delay, it is a minor infringement; after that period — a serious infringement, with late-payment interest.
Payment methods: Multibanco (with/without reference), direct debit from a bank account, payment document (DP), payment at an SSD service desk.
Direct debit
You can authorize direct debit for contribution payments online at seg-social.pt: menu Payments and debts > Amounts to pay to Social Security > Authorize direct debit to pay contributions. For this, you must sign an adhesion agreement and complete the Direct Debit Authorization (ADC). The ADC is generated automatically online, and you can change IBAN and/or BIC/SWIFT at any time.
Important note: after payment, the bank must send the information to Social Security, which may take some time. Only after this communication will the amount appear as paid in your personal account. Therefore, it is normal for the online status not to update immediately after payment, as data exchange between the bank and Social Security is not instant.
Additional notes:
direct debit only covers the contribution for the current month; debts from previous months or late-payment interest must be paid by other means;
if you amend the Quarterly Statement by the 15th of the following month and this increases the contribution amount, the difference must also be paid by other means.
Issuing a payment document
You can issue a payment document online at seg-social.pt: menu Payments and debts > Amounts to pay to Social Security > Check amounts to pay and issue payment documents, then:
in the “Entity Type” field, select the desired option, and in “Value Type”, indicate the amounts you want to consult. To view all outstanding amounts without filters, leave the fields blank and click “Search”;
outstanding amounts will be shown in the “Calculated amounts” table;
to issue payment documents for selected amounts, tick the desired amounts in the “Select” column (✓) and click “Next”;
the selected amounts will be shown with the option to generate the payment document. After reading the instructions on verifying the digital signature, select “Generate Document”;
the document will be generated as a PDF, can be printed, and contains payment details and a description of the amounts to be regularized. Validity period is 120 hours.
Situations where you are exempt from paying
Self-employed workers are not required to pay contributions when they:
are entitled to the relevant exemption;
temporarily interrupt activity — voluntarily or not — for a justified reason, provided the activity cannot be carried out by the spouse/partner (de facto union) or an employee;
are temporarily unable or unavailable to work due to parental reasons, even without entitlement to the corresponding benefit;
are temporarily unable to work, with or without entitlement to Sickness Benefit;
the incapacity is proven, and the exemption starts on that day (if there is no waiting period) or on the 11th day after confirmation (if there is a 10 consecutive-day waiting period).
Annual review of the assessment base
Every year, Social Security reviews the previous year’s income for self-employed workers based on data sent by the Tax Administration. If differences are found, the worker is notified.
These differences may result in an additional contribution to be paid in January of the following year, but only if the amount exceeds 20,00 €. This amount is also considered in the contribution history record for the year to which the income relates.
The worker will be informed of the new relevant income value and may respond (exercise the right of reply) through the Social Security website.
The self-employed wage record always corresponds to contributions actually paid. If corrections are made after the deadline, the record will be updated with reference to the year and month to which they relate. The same applies to the annual review.
Who is / is not considered self-employed
Covered under the self-employed regime:
people carrying out a profession on their own account (service provision including scientific, literary, artistic or technical, or commercial, industrial, agricultural, forestry or livestock activity) and their spouse/partner living in a de facto union (1);
partner/member of a liberal-profession company;
liberal professionals (including scientific, artistic or technical activities);
intellectual workers (2), such as authors of protected works under copyright law, regardless of genre, form of expression, and means of dissemination/use;
workers supported in creating an independent activity;
holders of Category B income from urban rental for local accommodation in the “establishment of lodging (hostel)” modality;
partner in a group agriculture company;
a person with rights over agricultural holdings or similar, managing them regularly and directly;
an agricultural producer and their spouse/partner living in a de facto union (1) working on the holding;
an individual entrepreneur with commercial/industrial activity income who owns a sole limited-liability establishment and their spouse/partner living in a de facto union (1);
member of a production/services cooperative who chooses this regime in its statutes.
(1) If they work with them regularly and continuously.
(2) Intellectual creators in the literary, scientific and artistic fields, such as: authors of literary, dramatic and musical works; authors of choreographic works, staging and pantomimes; authors of cinematographic works or works produced by analogous means; authors of fine/figurative/applied arts and photographers; translators; authors of arrangements, instrumentations, dramatizations, film adaptations and other transformations of any work.
Not covered under this regime:
lawyers and solicitors;
people with rights over agricultural holdings whose product is mainly for own consumption and annual income does not exceed 2.090,00 €(4 × the Social Support Index (IAS), which in 2025 is 522,50 €) (1);
self-employed workers temporarily active in Portugal who already have mandatory social protection in another country, at least for disability, old age and death (2);
owners of local/coastal fishing vessels working as part of the crew;
people who gather marine species;
fishermen who fish from the coast without a boat;
farmers receiving agricultural subsidies below 2.090,00 € (4 × IAS) and who do not have other income requiring registration as self-employed (1);
people with Category B income from:
electricity production for self-consumption or via small-scale renewable energy units;
lease contracts and urban leases for local accommodation in a house or apartment.
workers who combine employment as an employee or as a statutory officer (MOE) with self-employment activity for the same entity or entities within the same corporate group. Note: in this case, the self-employed worker is treated as an employee, and fees received from the self-employment activity are subject to the employee or MOE contribution rate.
(1) To not be covered under the self-employed regime, they must submit an exclusion request using form RV 1027.
(2) To not be covered, they must submit an exclusion request using form RV 1025.
You can read more about the self-employed regime in the document “NEW REGIME FOR SELF-EMPLOYED WORKERS” from Instituto da Segurança Social, I.P.