How to change the contribution base

• The method of calculating the contribution base, and the amount to be paid by the self-employed to Social Security, is established in sections, depending on income.

It has been a year since a new contribution system for self-employed workers was implemented, progressively being launched during the period between 2023 and 2025. This new method determines the amount to pay to Social Security by the self-employed, using income-based brackets.

This system has fifteen levels that establish the lower and upper limits of contributions, and with the fees to be paid according to the self-employed person's net income. It serves as a transitional phase towards the final income-based contribution model, which is expected to be fully in place within a maximum of nine years.

To make the aforementioned change in the contribution base, the deadline was established to begin in 2024 with the metrics and payments updated to the new methodology, October 31.

Although that date has already passed, there are still deadlines to modify it, since it is contemplated until 2025.

We summarize this information, which you can also find in the practical guide to self-employment prepared by the Ministry of Inclusion, Social Security and Migration.

Can I still change my contribution base?

Yes, you can change it even during the year 2024, but this change will not take effect in 2023.

October 31, 2023 was established as the deadline for the self-employed to determine, on their own and at their discretion, the contribution base by which they want to be governed. Now the adjustment will be made by Social Security.

In 2024, will the contributions of those who have not changed their contribution base be regularized?

Yes. In 2024, Social Security will adjust the 2023 monthly contributions for each worker according to their annual income, using tax data available after the income tax return.

Changes in quotas are mandatory, since the regularization will affect all self-employed workers regardless of whether or not they have adjusted their contribution base to the monthly average of their estimated annual income, or if they registered in 2023. That is, no one will be exempt from this regulation, everyone will be in the same situation.

What will happen to the contributions of self-employed workers who do not adjust their contributions to their real income?

The contributions that the self-employed pay in 2024, whether or not they adapt them to their estimated income, will be adjusted in the second half of 2025 based on the information provided by the tax administrations to the General Treasury of Social Security (TGSS). .

I have questions about the quote base to choose, what can I do?

You have the option to modify your contribution base up to six times a year within the minimum and maximum limits allowed. This can be done through the service contribution bases and returns.

When do changes occur after changing my contribution base?

• If the request is made between January 1 and February 28/29: March 1.
• If the request is made between March 1 and April 30: May 1.
• If the request is made between May 1 and June 30: July 1.
• If the request is made between July 1 and August 31, September 1.
• If the request is made between September 1 and October 31: November 1.
• If the request is made between November 1 and December 31: January 1 of the following year.