Self-Employed Workers
Submission of the October 2022 Quarterly Statement
During the month of October, the period for filing the quarterly self-employed declaration is underway.
In this statement, the income earned in July, August, and September 2022 must be indicated, and this is used to calculate the contributions for the months of October, November, and December 2022.
When submitting the quarterly declaration, self-employed workers receive a notification in their Direct Social Security Message Box regarding the contribution base that has been set for the following months, which contains the amount of the expected contribution.
Monthly Contributions
Each month, Social Security calculates the amount of the contribution payable (which may be different from the contribution referred to above, since there may be events that may influence the amount payable, such as, for example, inability to work due to illness) and records this amount in a current account. At the same time, a message is sent to the taxpayer's Social Security Direct message box informing him that a new contribution obligation has been created.
The amount of contributions payable can be viewed on theSocial Security Direct " Current Account " Current Position " Amounts Payable " Current Contributions, and the deadline for payment for the respective month is indicated.
It is also available, in Social Security Direct " Current Account " Current Position " Amounts Payable, in the item "Overdue Contributions", to consult the contributions from previous months, whose payment deadline has already passed, with the respective interest on arrears.
In this way, it will always be possible for the taxpayer to select the amounts they wish to pay and issue the respective document for payment.
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