{"id":2574,"date":"2024-08-12T11:19:00","date_gmt":"2024-08-12T11:19:00","guid":{"rendered":"https:\/\/www.rosarioduarte.pt\/seguranca-social-entidades-contratantes-de-trabalhadores-independentes\/"},"modified":"2026-03-31T17:11:19","modified_gmt":"2026-03-31T17:11:19","slug":"seguranca-social-entidades-contratantes-de-trabalhadores-independentes","status":"publish","type":"post","link":"https:\/\/www.rosarioduarte.pt\/en\/seguranca-social-entidades-contratantes-de-trabalhadores-independentes\/","title":{"rendered":"Social Security: Contracting Entities for Self\u2011Employed Workers"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Who are \u201ccontracting entities\u201d?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>For Social Security purposes, contracting entities are companies or self\u2011employed business owners that receive <strong>more than 50%<\/strong> of a freelancer\u2019s total annual income. Companies within the same corporate group are treated as a single entity for this calculation. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>What are the consequences?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>Entities classified as contracting entities must pay Social Security contributions calculated on the income paid to that worker:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>7% rate when billing from that worker exceeds <strong>50%<\/strong> of their total annual income.<\/li>\n\n\n\n<li>10% rate when billing exceeds <strong>80%<\/strong> of their total annual income.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>How are contributions assessed and paid?<\/strong><\/h3>\n\n\n\n<p><\/p>\n\n\n\n<p><br>The Social Security Institute identifies contracting entities based on information in the freelancer\u2019s annual tax return (IRS Model 3). The entity is then formally notified of the amount due. Because companies do not know the worker\u2019s income from other clients, it is difficult to anticipate whether these thresholds will be exceeded, which complicates cash\u2011flow planning and accounting. With a <strong>5\u2011year statute of limitations<\/strong>, notifications can cover several past years and result in significant unexpected liabilities.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>T\u00e2nia Franco | <a href=\"mailto:info@rosarioduarte.pt\">info@rosarioduarte.pt<\/a><br>\u00a0<br><a class=\"btn gray\" href=\"http:\/\/eepurl.com\/gyHAu1\" target=\"_blank\" rel=\"noopener\">Sign up for our Newsletter<\/a><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h5 class=\"wp-block-heading ql-heading\"><strong>Contact us and\/or book a meeting <a href=\"https:\/\/www.rosarioduarte.pt\/en\/contacts\/\">here<\/a>.<\/strong><\/h5>\n","protected":false},"excerpt":{"rendered":"<p>Who are \u201ccontracting entities\u201d? For Social Security purposes, contracting entities are companies or self\u2011employed business [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2574","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts\/2574","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/comments?post=2574"}],"version-history":[{"count":2,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts\/2574\/revisions"}],"predecessor-version":[{"id":2581,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/posts\/2574\/revisions\/2581"}],"wp:attachment":[{"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/media?parent=2574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/categories?post=2574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rosarioduarte.pt\/en\/wp-json\/wp\/v2\/tags?post=2574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}