What options are available for a company to pay the TSU (Single Social Tax) in Portugal?
A concise overview of Taxa Social Única/Single Social Tax (TSU) payment methods available to companies using Rauva, covering current restrictions and alternative solutions.
Can I automate TSU payments?
Not at the moment. Portuguese Social Security does not allow companies to set up direct debits from international IBANs — this option is currently available only to freelancers.
Company TSU (Single Social Tax) Payment Options
1. New primary method – IBAN generated per payment document
Since February 2025, Portuguese Social Security now generates a unique IBAN for each payment document issued.
Companies and individuals can transfer the TSU amount directly to that IBAN to complete the payment.
Advantages: automatic identification of the payment and lower risk of errors.
Note: this IBAN is valid only for that specific document and amount.
To use this method:
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Log in to Segurança Social Direta
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Go to Conta Corrente → Pagamentos à Segurança Social
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Select the amount due and generate the payment document
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Use the IBAN shown on that document to make a bank transfer
You can transfer the amount from any account — your company’s, accountant’s, or even a personal account — as long as the payment document is kept as proof and recorded correctly in accounting.
2. Other payment options (until entity/reference payments are available)
While the entity/reference payment option is still under development, you can currently pay your TSU through:
Option A – Transfer via accountant or another Portuguese account
If your company holds an international IBAN, transfer the TSU amount to your accountant’s or another Portuguese account.
Include “TSU [month/year]” in the transfer description and forward the payment receipt so it can be justified with the official payment document.
Option B – Pay in person (limited use)
You can still pay at a Social Security counter or through Payshop/Pagaqui, though these options are only suitable for low-value payments due to transaction limits.
3. Automation (Direct Debit)
At the moment, TSU payments cannot be automated for companies.
Portuguese Social Security only allows freelancers to set up direct debits from their accounts.
Direct debits are not available for company accounts, especially those using international IBANs.
What's coming soon?
We're working on an entity/reference payment solution that will make TSU payments easier for companies with international accounts.