Self-employed: dont forget SS appendix delivery!

Between days 1 and 31 may passes the delivery period of the tax return for self-employed persons.    In addition to the 3 Model Declaration and other attachments, the self-employed should still deliver the SS Appendix.     According to the information provided by the Social Security, this appendix is intended for: -    the identification of the Contracting Entities and respective contribution obligation;    -    The collection of further data relating to the identification, classification and fixing the contributory base of the self-employed.    But not all self-employed persons are required to fill it. Is the case of:  •    The lawyers and solicitors who, in the exercise of their professional activity, are obligatorily integrated within respective staff Provident Fund;   •    Workers who are exercising self-employed activity temporarily in Portugal, and that prove their social protection arrangements framework required from another country;     •    Farmers who receive subsidies under the common agricultural policy in an amount less than 4 times the value of the IAS (1,676,88€) and do not have any other income susceptible of fitting in the self-employed scheme;    •    Holders of rights on farms or comparable, although they develop any activity on them, as long from the area, type and organization it should conclude that the goods are intended predominantly for the consumption of their holders and of their respective households and income from activity do not exceed 4 times the value of the IAS (1,676,88€);     •    Owners of fishing vessels and coastal location, which contain the list of crew and carrying out effective professional activity in these vessels;     •    The pickers of marine species and stuck fishermen;     •    Holders of category B income arising exclusively from the production of electricity through micro-units, when these earnings are excluded from taxation in IRS, under the conditions laid down in the legal system itself.    Yet the Board 6 of the SS appendix is intended only to clearance of Contracting Entities. In this sense it must be filled only by Independent Workers:  a) whose services correspond to activities that require identifying purchasers for the purpose of the clearance of the contracting entities, namely, services rendered to individuals and collective people with entrepreneurial activity;  b) which are subject to compliance with the obligation to contribute and have an annual income from provision of services equal to or more than 6 times the value of the IAS.    They must fill out the SS Appendix but do not need to fill in the table 6, self-employed persons: - Never have reached income exceeding 6 times the value of the IAS (2.515,32€);  - Which are exempt from the obligation to contribute, when:    a) They accumulate independent activity with professional activity on behalf of others, and for this last activity was attributed them exemption, because they are covered by other compulsory social protection scheme;  b) Are both pensioners of invalidity or old-age pension;  c) Are both pensioners resulting from the verification of professional risk suffering from incapacity for work equal to or greater than 70%;  d) who are holders of category B income arising exclusively from the production of electricity through micro-units, for the purpose of exclusion of the self-employed persons ' scheme (indication of income on the 407 field, frame 4).    If you are self-employed and have any questions regarding their reporting obligations, please contact us for clarification: T. 227 537 270 ou info@domingossalvador.pt   Source: Social Security   Image Credits: freepik.com