What Social Security obligations do companies and freelancers have in Portugal?
What is the Social Security System in Portugal?
Portugal has what is known as the "Social Security System". It is the primary social protection system in Portugal and covers employees, self-employed workers, and public servants.
How can I request my personal NISS?
You may apply for the allocation of a Social Security Identification Number (NISS) using the online form available on the Social Security Portal: https://www.seg-social.pt/ptss/id/pedido-niss/informacoes-gerais
I received an email from Social Security about my personal NISS. How can I retrieve my Social Security Number?
If you have received an e-mail from Segurança Social informing you that you have been assigned your personal NISS, you have two options to obtain it:
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- You can go to the Social Security office in person, or
- If you are the director of the company, you can inform your accountant to obtain the NISS for you.
How can I be exempt from contributing to Social Security?
A director can request an exemption from Social Security contributions only if they are already making contributions to another company either in Portugal or abroad. If those contributions are made outside Portugal, supporting documentation (such as “Form A1”) is required as proof.
I'm a shareholder in the company. Do I have to pay Social Security?
No, only directors (and employees — if applicable) have a contribution obligation.
I'm a company manager. Do I have to pay Social Security?
Yes. However, if you have another job and are already making Social Security contributions, you may qualify for an exemption—but you must formally request it.
We can assist you through the exemption process. Social Security contributions are required from the very first month of company activity, even if no salary is paid and no revenue is generated.
How do entrepreneurs in Portugal benefit from the Social Security system?
- Old Age Pension
- Sickness & Disability Benefits
- Parenthood Benefits
- Benefit for termination of professional activity
- Access to Public Healthcare Services
Portugal’s social security system provides entrepreneurs with essential financial protection and access to various benefits throughout their professional journey. By complying with social security regulations, entrepreneurs can secure support in times of need and maximize the advantages available to them.
What is Social Security Contribution (TSU — Taxa Social Única)?
Social Security Contributions (TSU) apply to any company with employees or managers on payroll. The total contribution rate is 34.75% of the employee or manager’s gross salary, split between the employer (23.75%) and the employee (11%). The employee’s portion is deducted from their salary by the company, which then remits the full TSU amount to Social Security. Payments must be made between the 10th and 20th of the month following payroll.