Social Security — Segurança Social

Social security contributions (contribuições para a segurança social) are mandatory payments to the Portuguese social security system. For employees (Cat. A), the employee contributes 11% of gross salary; the employer pays an additional 23.75%. Self-employed (Cat. B) pay 14.98% for services income or 4.28% for goods sales, calculated on a monthly basis with AT-determined base. New self-employed are exempt from contributions for their first 12 months of activity. Cat. B contributions are capped based on a multiple of the IAS value. Social security contributions for employees are not deductible from IRS (they're taken before the taxable base); self-employed Cat. B contributions are partially deductible. In the calculator, SS contributions are shown separately as they reduce net income but are not an IRS deduction.