As taxas e bases contributivas da Segurança Social de Portugal para 2026 para trabalhadores por conta de outrem, membros de órgãos estatutários e trabalhadores independentes — cada valor fixado pelo Código Contributivo (Lei n.º 110/2009), confirmado por confronto com o PwC Guia Fiscal 2026, datado e com fonte.
Worker 11% + entity 23.75% = 34.75% total (minimum base 1× IAS = €537.13)●Verified · Membros de órgãos estatutários (MOE) with unemployment protection. Minimum contribution base is 1× IAS = €537.13 (2026).
Base = 1/3 of the relevant income of the previous 3 months (declared quarterly, in Apr/Jul/Oct/Jan). Relevant income = 70% of services income / 20% of goods income. The monthly base is capped at 12× IAS and can be adjusted ±25% (in 5% steps) at the quarterly declaration.●Verified · Coefficients verbatim (Art. 162.º n.º 1): "a) 70 % do valor total de prestação de serviços; b) 20 % dos rendimentos associados à produção e venda de bens." Base verbatim (Art. 163.º n.º 1): "A base de incidência contributiva mensal corresponde a 1/3 do rendimento relevante apurado em cada período declarativo, produzindo efeitos no próprio mês e nos dois meses seguintes." Cap verbatim (Art. 163.º n.º 5): "A base de incidência contributiva considerada em cada mês tem como limite máximo 12 vezes o valor do IAS." Adjustment verbatim (Art. 164.º n.º 1): "…pode optar pela fixação de um rendimento superior ou inferior até 25 %…" (in 5% steps, n.º 2). Quarterly declaration in Apr/Jul/Oct/Jan (Art. 151.º-A n.º 3).
Where a single client accounts for 50–80% of a self-employed worker’s income: 7%. Where a single client accounts for more than 80%: 10%.●Verified · The levy is charged to the contracting entity (not the worker) based on its share of the trabalhador independente’s annual income.
Código Contributivo (Lei n.º 110/2009)
Registo NISS — Quem Precisa e Como se Candidatam os Estrangeiros
The Número de Identificação Fiscal (NIF), also called número de contribuinte, is the 9-digit taxpayer number issued by the Autoridade Tributária e Aduaneira (AT). It is required to work, sign contracts, open a bank account, buy property or a vehicle, or deal with the tax authority. Any person — Portuguese or foreign, resident or non-resident — may hold one.●Verified · Distinct from the NISS (Social Security number) and the SNS número de utente. A foreign national resident in Portugal may request all three together — see "Combined NIF + NISS + SNS request".
Requesting the NIF is free of charge. It can be requested in person at a Serviço de Finanças (by appointment), at a Portuguese consulate abroad, or — for those already resident — via the Portal das Finanças.●Verified ·
A taxpayer resident outside the EU / EEA must appoint a Portugal-resident fiscal representative (representante fiscal) when obtaining a NIF. Since Decreto-Lei n.º 44/2022 this obligation is waived where the taxpayer adheres to one of the AT electronic-notification channels (e.g. the single-digital-address service or the Portal das Finanças electronic-notification and citation regime). EU / EEA residents are not required to appoint a representative.●Verified · The e-notification waiver was introduced by Decreto-Lei n.º 44/2022, de 8 de julho (https://diariodarepublica.pt/dr/detalhe/decreto-lei/44-2022-185838981). For non-EU/EEA residents, cancelling adhesion to the e-notification service only takes effect after a fiscal representative has first been designated.
The Número de Identificação da Segurança Social (NISS) is the number that lets a person access rights and meet obligations in the Portuguese Social Security system (Segurança Social).●Verified ·
People who work or make social-security contributions in Portugal — employees, the self-employed (trabalhadores independentes), and members of statutory bodies (membros de órgãos estatutários / MOE). It is required to take up employment or register as self-employed.●Verified · The NISS is a work / contributions number, not a healthcare number. Retirees who do not work in Portugal generally do not need a NISS for SNS access — see the "NISS not required for SNS" fact.
Portuguese citizens holding a Citizen Card (Cartão de Cidadão) and legal entities (companies) are assigned a NISS automatically and do not apply for it.●Verified ·
Foreign nationals request the NISS by completing the form on the Segurança Social portal (online) or at a Segurança Social office. They must present three types of document: identification, proof of work status, and proof of residence authorisation (autorização de residência).●Verified ·
When the request is made by the employer, the employer must first sign an employment contract with the worker and report the employment relationship on Segurança Social Direta (SSD) before the NISS can be assigned.●Verified ·
A foreign national with an address in Portugal may request the NIF (tax number), the NISS (Social Security number) and the SNS número de utente at the same time — an optional convenience, not a required sequence.●Verified ·
The NISS is not a prerequisite for the SNS número de utente. SNS registration is based on the residence permit (with the NIF); the NISS is a work / contributions number. Retirees who do not work in Portugal generally do not need a NISS for healthcare.●Verified · Cross-referenced with the Healthcare (SNS) dataset (data/gov/health.ts), where the same rule is stated from the SNS side.
