Portugal: Social Security – New Digital Reporting Model
Digital Reporting
Effective now but with a transition period to 31st December 2026, employers must notify all new hires to the social security portal ‘Segurança Social Direta’, before the employment contract begins.
The notification must include:
- The employee’s Social Security Identification Number;
- The employment contract type;
- The permanent remuneration.
Any change of the employment relationship (e.g. termination, suspension or change of contract terms) must be reported by the 10th day of the following month.
Failure to report means assumptions will be made by the system about the employment start or change date, which may affect contributions due.
The system will calculate on a monthly basis. Employers must declare all amounts owed, including any adjustments for inactivity.
The system then calculates contributions due.
Failure to declare is regarded as a very serious offence. However, employers may correct or supplement declarations within two months or, with more limited options, within four months.
Although the new reporting model applies from 1st January 2026, it only becomes mandatory for all employers on 1st January 2027.
Retirement AgeÂ
From 2027, the statutory retirement age will be 66 years and 11 months.
This is a high-level general update only. Legal advice should be obtained on specific circumstances.