1267:SRV:CES:FDS_Quem

Who can Request the exemption from the payment of Social Security contributions?

  • The self-employed workers may be exempt from the payment of contributions when:

    • Regarding the relevant average monthly income calculated every three months of the amount 4 times lower the IAS’s amount, they accumulate self-employed activities with the professional activity as a dependent worker, provided that the following conditions are verified:
      • The exercise of the two professional activities is provided to two different employers which do not have a relationship of control or group between them
      • The exercise of the dependent activity determines the mandatory inclusion on another social protection scheme which covers the total eventualities covered by the self-employed workers’ scheme
      • The average monthly income’s amount considered for the other social protection scheme is equal or higher than the value of the Social Support Index.
      • They are simultaneously an invalidity or old age pensioner of national or foreign social protection schemes and the professional activity is legally cumulative with the correspondent pension.
      • They are simultaneously the holder of a pension derived from the observance of an occupational risk and suffer from an inability to work equal or higher than 70%.
      • In January of the year following the correspondent one, the obligation to pay the previous year’s contributions was observed, as there was no income or given the due contributions’ amount, for the application of the calculated income lower than 20€, the reason why the reserve base has been fixed corresponding to the contribution’s amount in this value, and as long as the conditions that determined its application remain.