Anexo SS
Annex SS: Social Security
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The IRS annex that reports your self-employment income to Social Security. Mandatory for all trabalhadores independentes filing IRS, even if exempt from contributions.
Anexo SS is the bridge between your IRS filing and Segurança Social. It reports your total self-employment income for the year to the Social Security system.
Who needs it
Every trabalhador independente who files an IRS return with Anexo B. This includes workers in their first-year exemption period and those exempt from contributions for other reasons.
What it contains
- Your total self-employment income for the year
- The contribution base (income × 70% coefficient for services)
- Whether you claimed any exemptions
- Your employer identification (if you have a single client providing >50% of revenue)
Relationship to quarterly declarations
Your quarterly declarations to Segurança Social are filed throughout the year and determine your monthly contribution amounts. Anexo SS is the annual reconciliation, it confirms the total income for the full tax year. If there are discrepancies between your quarterly declarations and your IRS filing, Anexo SS is where they surface.
Frequently asked questions
What is Anexo SS?
Anexo SS is the Social Security annex of the Modelo 3 IRS return. It reports your self-employment income to Segurança Social and determines your contribution base. It's mandatory for all self-employed workers (trabalhadores independentes), even during the first-year exemption period.
Is Anexo SS the same as my quarterly declaration?
No. The quarterly declaration (declaração trimestral) is filed every 3 months to Segurança Social and determines your monthly contributions. Anexo SS is filed annually as part of your IRS return and provides the year-end reconciliation of your total income for SS purposes.
Do I need Anexo SS if I'm exempt from contributions?
Yes. Even during your first-year exemption or if you're exempt because of simultaneous employment, you still file Anexo SS with your IRS. It's a reporting requirement, not a payment requirement.
Related terms
Portugal's social security system. Solo entrepreneurs contribute 21.4% of declared income to fund healthcare, sick leave, parental leave, and retirement pension.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
IRSImposto sobre o Rendimento das Pessoas Singulares · Personal Income TaxPortugal's personal income tax: the annual tax that solo entrepreneurs pay on their individual income, declared each spring for the previous year's earnings.
Anexo BAnnex B: Self-Employment Income (Simplified Regime)The IRS annex where solo entrepreneurs on the simplified regime declare their self-employment income (Category B). Contains your gross revenue, withholding tax, and activity codes.