Freelancers: The Quarterly Declaration

Freelancers (Trabalhadores Independentes) must submit a declaration of their income to Social Security four times a year: in January, April, July, and October. This determines your monthly contribution for the next quarter.

Even if you had zero income, you must submit the declaration. Failing to do so results in a default assessment based on minimum wage, forcing you to pay contributions you might not actually owe.