Self - employed workers

A Self-employed person is a natural person who carries out a professional activity without being subject to an employment contract or a legally equivalent contract, or who is required to provide the results of his/her activity to another person, but is not covered by the Social Security General Scheme for Employees for that activity.

Who is covered by the self-employment scheme?
 

Persons covered by the self-employment scheme:

• Persons carrying out a self-employed professional activity and their spouses or de facto partners*. The type of activity may be:
  • Service provision (including scientific, literary, artistic or technical services)
  • Commercial activity
  • Industrial activity
• Partners or members of a free professionals’ society
• Partners of farming societies
• Holders of rights over farms or similar agricultural holdings, even if they only perform management acts, provided that these are performed directly, on a regular and permanent basis
• Agricultural producers who effectively perform their professional activity on farms or similar agricultural holdings and their spouses or de facto partners*
• Individual entrepreneurs whose income arises from a commercial and industrial activity and holders of a single-member limited liability company and their spouses or de facto partners*
• production and services cooperative members who, in the cooperative statutes, opt for the Self-Employment Scheme

*provided that the spouse or de facto partner effectively performs a professional activity with the self-employed person, on a regular and permanent basis.

Who may continue to be covered by the self-employment scheme?

• Lawyers and solicitors who on 1 January 2011 opted to be covered by the self-employment scheme
• Managers of companies set up exclusively by former sole traders or by the managers themselves and their spouses, relatives or kin in straight line or collateral line up to the 2nd degree, who on 1 January 2011 were covered by Order no. 9/82 of 25 March, until the date of its repeal by Decree-Law no. 328/93 of 25 September.
• Members of production and service cooperatives who on 1 January 2011 were covered by Article 10(2) of Decree-Law no. 328/93 of 25 September.

Who is not covered by the self-employment scheme?

• Lawyers and solicitors
• Holders of rights on farms or similar agricultural holdings whose products are predominantly intended for personal and family consumption and whose annual income from the activity does not exceed 4 times the Social Support Index (IAS) value (€2.090,00 in 2025).
• Workers who are temporarily self-employed in Portugal and are covered by a compulsory social protection scheme from another country, providing protection at least in the contingencies of invalidity, old-age and death.
• Owners of local and coastal fishing vessels, who are part of the crew and carry out effective professional activity on these vessels
• Marine species catchers and anglers
• Farmers receiving allowances or grants under the Common Agricultural Policy, provided that the respective annual value is lower than 4 times the Social Support Index (IAS) value (€2.090,00 in 2025) and farmers who do not have any other income that requires them to be registered in the self-employment scheme.
• Holders of category B income resulting from:
• Electricity production for self-consumption or through small production units from renewable energies
• Lease contracts and urban lease contracts for local accommodation in houses or apartments.

Beginning of activity

The Tax Administration communicates ex officio the beginning of activity of the Self-employed person to the competent Social Security institution, providing all the identification details.

Based on the information provided by the Tax Authorities, the competent Social Security institution registers the worker in the Social Security System, in case he/she had no registration yet, and places him/her under the self-employment scheme.

These workers are covered by the self-employment scheme even if they are exempt from contributions payment.

Spouse of the Self-employed person

The beginning of activity of the spouse/de facto partner of the Self-employed person must be communicated in the month of the activity beginning.

When does the coverage take effect?

1. In the case of beginning of activity

Mandatory effective date

Coverage by the self-employment scheme for the first time only takes effect on the first day of the 12th month after the activity beginning. In case of cessation of activity during the first 12 months, the counting of this period is suspended, being resumed on the 1st day of the month of the activity resumption, if this occurs within a period of 12 months following the cessation.

Optional effective date

Self-employed persons may apply for the coverage to take effect on a date prior to the mandatory effective date. In this case, it shall take effect on the 1st day of the month following the month in which the application was submitted.

2. In the case of activity resumption

Coverage under the self-employment scheme takes effect on the 1st day of the month in which the resumption of activity took place.

Spouse of the Self-employed person

In order to be covered by the self-employment scheme, the spouse:

must submit an application for that purpose
The spouse’s coverage takes effect in the month following the one in which the application was submitted or in the month in which the Self-employed person’s coverage has taken effect 

Cooperative members

The coverage of cooperative members takes effect in the month following the one in which the option for this scheme is communicated to the Social Security services.

This communication is made by submitting a standardised form and is valid for a minimum period of 5 years.

 
End of coverage

The coverage ends when self-employment activity ceases.

The registration of the Self-employed person's cessation of activity in the Social Security System is made ex officio and is based on the exchange of information with the Tax Administration or at the request of the Self-employed person.

 
Spouse of the Self-employed person

The spouse ceases to be covered by the self-employment scheme in one of the following situations:

The Self-employed person ceases his/her activity
The spouse or de facto partner ceases his/her activity
The spouse or de facto partner begins his/her own self-employment activity*
Marriage dissolution
Legal separation*
Dissolution of the de facto relationship.

*This situation must be communicated to the Social Security services until the end of the month in which it occurs.

Coverage maintenance in the case of activity carried out in a foreign country

In the case of activity carried out in a foreign country, the Self-employed person may continue to be covered by the Portuguese self-employment scheme for up to one year.

This period may be extended for another year at the request of the person concerned and with the authorisation of the Social Security services, except as provided for in an international instrument to which Portugal is bound.

The authorisation may be granted for a longer period when the worker's technical knowledge or special skills justify it.

Payment of contributions

Go to the Contribution Payments page.

Rights

Social protection for self-employed workers is indicated in this Document.

Obligations

• Pay contributions
• Submit the Quarterly Statement of the values ​​corresponding to the activity performed
• Submit the Annual Activity Statement (Exhibit SS of IRS Form 3)
• Communicate the beginning, suspension or cessation of professional activity.

For more information go to this Pratical Guide and to this Frequently Asked Questions.