IRS Attachment SS: Who must fill out and who is exempt?

File your IRS with or without the SS attachment? What do you need to know?

With the arrival of the tax return season, many self-employed workers wonder about the need to fill out Annex SS.  

This attachment aims to inform Social Security about the earnings obtained in category B and determine contributory obligations. However, not all self-employed workers are required to submit it. Let's see, next.

Who should fill out Attachment SS?

The Attachment SS must be submitted by independent workers who: 

• Earn income from category B, coming from self-employment or individual entrepreneurs;  

• Be required to contribute to Social Security, meaning they are not exempt from paying contributions.

If the self-employed worker has earnings subject to Social Security deductions, it is essential to correctly fill out this attachment to ensure compliance with their obligations.

Who is exempt from submitting Attachment SS?

Some situations allow for exemption from filling out Annex SS. They are exempt from delivery: 

• Self-employed workers who also work for others already contribute to Social Security through deductions.

• Those who had annual income below 6 times the IAS (Indexante dos Apoios Sociais). In 2024, this value corresponds to €3,055.56.

• Professionals who only produce and sell goods, not providing services;

• Pensioners who carry out independent activity and are exempt from contributions to Social Security.

If you are self-employed, you must check if you are required to submit Annex SS along with your IRS statement. Not doing so may lead to complications with Social Security. If in doubt, consult the Finance Portal or Social Security services to clarify your situation.

Learn all about IRS in this guide: A guide to better understand the IRS

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