Portugal: ALTERAÇÃO AO CÓDIGO DOS REGIMES CONTRIBUTIVOS DO SISTEMA PREVIDENCIAL DE SEGURANÇA SOCIAL

Last Updated: 19 January 2018
Article by Nuno Ferreira Morgado

Most Read Contributor in Portugal, August 2018

Foi recentemente publicado o Decreto-Lei n.º 2/2018 de 9 de janeiro, o qual altera as regras relativas ao regime contributivo dos trabalhadores independentes, previsto no Código do Regime Contributivo do Sistema Previdencial de Segurança Social, tendo como objetivo de um maior equilíbrio entre deveres e direitos dos trabalhadores independentes, bem como a sua proteção social efetiva.

Procedeu-se, nessa medida, a alterações relacionadas com a definição de entidade contratante para efeitos da obrigação contributiva – passam a qualificar como tal as entidades que beneficiem de mais de 50% do valor total da atividade do trabalhador independente (ao invés dos anteriores 80%).

Assim, a partir de 1 de janeiro de 2018 – por força do presente diploma –, sempre que o trabalhador independente aufira 50% ou mais da globalidade do seu rendimento de uma única entidade contratante, esta deverá realizar uma contribuição anual para a Segurança Social.

Deixa assim de ser aplicável a taxa única de 5% a cargo da entidade contratante que pagasse mais de 80% da globalidade dos rendimentos auferidos pelo prestador de serviço, passando a taxa contributiva a ser fixada nos seguintes termos:

  1. 10% se entidade pagar mais de 80% da globalidade dos rendimentos auferidos pelo prestador de serviços.
  2. 7% no caso de pagar mais de 50% da globalidade dos rendimentos auferidos pelo prestador de serviços.

Relativamente às alterações que produzirão efeitos apenas a partir de 1 de janeiro de 2019, destacam-se as seguintes:

  1. Os trabalhadores independentes passam a ter enquadramento de Segurança Social a partir do 12.º mês posterior ao início de atividade, deixando de ser cumulativamente exigido que o rendimento auferido seja superior a 6 IAS (Indexante dos Apoios Sociais, atualmente estabelecido em € 428,90). Acresce que, os trabalhadores independentes têm a possibilidade de antecipar o respetivo enquadramento de Segurança Social por vontade própria, deixando de ser necessário aguardar pelo decurso de 12 meses após o início de atividade;
  2. A declaração do valor total dos rendimentos do trabalhador independente deverá ser entregue trimestralmente, devendo constar na mesma declaração os outros rendimentos auferidos, que se mostrem necessários ao apuramento do rendimento relevante, com base no qual a obrigação contributiva é calculada. A determinação da obrigação contributiva será feita nos termos a fixar ainda através de legislação regulamentar;
  3. O rendimento relevante do trabalhador independente, para efeitos de determinação da obrigação contributiva, passa a ser apurado por referência ao trimestre anterior, nos seguintes termos: 70% do valor total de prestação de serviços e 20% dos rendimentos associados à produção e venda de bens;
  4. A base de incidência contributiva mensal do trabalhador independente passa a corresponder a 1/3 do rendimento relevante apurado em cada trimestre, havendo sempre lugar a uma contribuição mínima de 20,00 €, mesmo nos casos de inexistência de rendimentos. A base de incidência contributiva considerada em cada mês tem como limite máximo 12 vezes o valor do IAS, o que corresponde ao montante global de 5.146.80 €;
  5. Se até 31 de dezembro de 2017, a isenção da obrigação contributiva era aplicada independentemente dos valores dos rendimentos de trabalho independente e dependente, a partir de 1 janeiro de 2019 os trabalhadores independentes que acumulem essa atividade com trabalho por conta de outrem apenas poderão estar isentos da aludida obrigação contributiva se auferirem um rendimento trimestral médio inferior a 4 vezes o valor do IAS (1.715.60 €) e se, cumulativamente, o valor da remuneração mensal média considerada para o regime de proteção social de trabalhadores dependentes seja superior a 1 IAS (428,90 €). Os demais requisitos constantes no Código Contributivo mantêm-se inalterados.

Por fim, cumpre sublinhar que as referidas alterações não produzem quaisquer efeitos, entre outros, em relação aos advogados e solicitadores, que estejam integrados na respetiva Caixa de Previdência, sendo ainda introduzida uma novidade, na medida em que passam a estar também excluídos deste regime os titulares de rendimentos da Categoria B resultantes exclusivamente de contratos de arrendamento e de arrendamento urbano para alojamento local em moradia ou apartamento.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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