Advance payments: the IRS the State asks for upfront
The advance payment (pagamento por conta) is category B IRS paid upfront in 3 instalments: what it is, who pays, how it is calculated and how to reduce it.
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News, tips and guides for independent workers
Everything you need to know about invoicing, VAT and Social Security in Portugal.
I invoice €1,000 a month: how much do I actually keep?
€1,000 invoiced isn't €1,000 in your pocket. See the bites - VAT, withholding, Social Security and income tax - and how much you actually keep.
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Anexo SS: the IRS annex freelancers forget
The Anexo SS links your IRS to Social Security and declares your contracting entities. It's what measures your economic dependence - which can require a client of yours to pay a contribution and counts towards the cessation-of-activity benefit. A clear guide.
Lost your clients? The cessation-of-activity benefit hardly anyone knows about
It's the 'unemployment benefit' for economically dependent freelancers: if your main client lets you go, you may be entitled to Social Security support. Who qualifies, how much, and how to claim.
Civil servant with a side activity: when you need authorisation
Are you a civil servant wanting to do some freelance work? As a rule you need authorisation to combine roles. Here's what tends to be authorised, what needs extra care, and what's outright forbidden.
Falsos recibos verdes: how to tell if you're one - and what's at stake
Work fixed hours, at the client's office, invoicing only them? You may be a falso recibo verde - a disguised employee. The presumption of employment (art. 12.º of the Labour Code), the signs, and what to do.
The freelancer's pension: what you'll get for what you pay in today
Tomorrow's pension reflects what you contribute over your career. Always paying the minimum is cheap now and costly at retirement. Here's how a freelancer's pension is built and how a PPR cuts your IRS.
Maternity and paternity on green receipts: the freelancer's parental benefit
Becoming a parent and on green receipts? You're entitled to Social Security's parental benefit. Here's the guarantee period, the choice between 120 and 150 days, and how much sharing the leave changes.
A pensioner on green receipts: combining a pension with freelance work
Retired and want to keep working for yourself? You can - your old-age pension stacks with green receipts and you're exempt from Social Security. But in IRS the two incomes add up. Here's what changes.