Payment must be made between 10 and 20 of the month following the month to which it refers.
Note: After this period the employer is subject to default interest and an administrative offense.
Through the Internet:
- Home banking.
- Bank service counters where employers have an account;
- By mail (check payable to the Financial Management Institute of Social Security, IP with the Identification Number Social Security of the employer on the back, year and month referred payment, sent by registered mail to any treasury Social Security ).
You have no documents and requirements.
You have no costs.
The amount of the contribution is calculated:
- In general, by applying a contribution rate to the gross remuneration payable on the basis of the professional activity (tax base);
- By applying a contribution rate to conventional reserve bases determined by reference to the value of the Social Support Index (IAS). The update of the reserve base effect from the first day of the month following the publication of the statute that defined the respective value.
Employers are responsible for paying the contributions and the contributions of workers at your service. The contributions of workers concern the amount the employer deducted the respective remuneration according to the contribution rate applicable to them.
- Shall regulations of the Code of Social Security Contribution Regimes of the Social Security System;
- Defines the procedures, the elements and the evidence necessary to the provision, the environment and compliance with the contribution obligation;
- Code Contribution Regimes of Social Security Social Security System;
- First amendment to Law No. 110/2009 of 16 September, establishing a new date for the entry into force of the Code of Social Security Contribution Regimes of the Social Security System;
- The state budget for 2011;
- The state budget for 2012;
- First amendment to Law No. 64-B / 2011 of 30 December (State Budget for 2012), under the initiative for strengthening financial stability;
- State Budget for 2013.
For more information, see the Portal Social Security.