If you have self-employment income (Category B) in Portugal, you are required to submit quarterly Social Security (Segurança Social) declarations and make monthly contributions. This article explains how it connects to your IRS filing and what to do if FIZ reports missing declarations.
Why Social Security matters for your IRS filing
When you file your IRS declaration with self-employment income, you must include Anexo SS — the Social Security annex. This annex reports your self-employment income to Segurança Social.
FIZ generates Anexo SS automatically based on the income you enter. However, if no paid SS declarations are found for the tax year, FIZ will exclude Anexo SS from the XML file and show a warning.
What the warning means
If you see: "No paid Social Security declarations found for this year. Anexo SS will not be included in the XML."
This could mean: 1. You haven't submitted your quarterly declarations — required every January, April, July, and October 2. You submitted but didn't pay — unpaid declarations may not be recognized 3. You're exempt from SS contributions — e.g., first year of activity exemption, or accumulation with employment above a threshold 4. Data sync delay — there may be a short delay between payment and the data appearing in Segurança Social's systems
How to check your SS declarations
Go to Segurança Social Direta: app.seg-social.pt
Log in with your NISS (Social Security number) and password
Navigate to "Emprego" → "Trabalhadores Independentes" → "Declarações trimestrais"
Check that declarations for all four quarters of the tax year are submitted and paid
Quarterly declaration schedule
Quarter | Income period | Declaration due | Payment due |
Q1 | October – December (previous year) | January 1-31 | Following months |
Q2 | January – March | April 1-30 | Following months |
Q3 | April – June | July 1-31 | Following months |
Q4 | July – September | October 1-31 | Following months |
Monthly contribution payments are due between the 10th and 20th of each month.
First-year exemption
If you opened your self-employment activity for the first time, you may be exempt from SS contributions for the first 12 months. In this case, it's normal to have no paid declarations, and Anexo SS may not be required.
However, you should still verify your exemption status in Segurança Social Direta.
What to do before filing your IRS
Verify all quarterly declarations are submitted and paid at app.seg-social.pt
If declarations are missing, submit them retroactively (late submissions may incur penalties)
If you're exempt from SS, proceed with filing — Anexo SS exclusion is expected
If everything is paid but FIZ still shows the warning, there may be a data sync delay. Try refreshing the data or filing a few days later.
Can I file IRS without Anexo SS?
Technically yes, but Finanças may flag the submission for review if you have Category B income but no Anexo SS. It's always better to have your SS declarations in order before filing.
Legal references: - Código dos Regimes Contributivos do Sistema Previdencial de Segurança Social (CRCSPSS) - Art. 151-163 CRCSPSS (independent workers regime)
External links: - Segurança Social Direta