Anexo SS
Annex SS: Social Security
Last updated:
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 still in their deferred first year, who are not yet enrolled in the regime, and those genuinely exempt from contributions for other reasons.
What it contains
- Your total self-employment income for the year
- The gross income broken down by type (sales of goods, services, hotelaria). You report the gross; Segurança Social applies the coefficient - 70% for services - to arrive at relevant income. There is no contribution-base field on the annex itself
- 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.
Perguntas frequentes
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 reports the gross income Segurança Social applies its coefficients to. It does not itself carry a contribution-base field, and for a freelancer on the simplified regime it is the quarterly Declaração Trimestral that sets the base. It's mandatory for all self-employed workers (trabalhadores independentes), including those not yet enrolled in the regime during their deferred first year.
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 not paying contributions?
Yes, and for either reason. You file Anexo SS with your IRS in your deferred first year, when you are not yet enrolled in the regime, and you file it when you are genuinely exempt because you also have employment. It's a reporting requirement, not a payment requirement.
Termos relacionados
Portugal's social security system. Solo entrepreneurs contribute a percentage 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.