DECREE-LAW NO.2/2018 - D.R.NO.6 2018, SERIES I OF 2018-01-09
This Decree-Law introduces a profound revision of the contributory social security scheme of the self-employed, foreseen in the Code of the Contributory Schemes of the Providential System of the Social Security.
The diploma enters into force on January 10, 2018 and establishes different moments of production of effects of the amendments introduced in the following terms:
i) Amendments entering into force on January 1, 2018 Contracting entities
ii) Amendments entering into force on January 10, 2018 Notification of the self-employed covered by the organized accounting system
In October 2018, the self-employed covered by the organized accounting system are notified of the contribution base calculated on the basis of the taxable income declared for tax purposes in 2018, for the exercise of the right of option to set an income higher or lower up to 25%.
iii) Amendments entering into force on January 1, 2019 Self-employed
We will address these amendments to the contributory scheme of the self-employed in the next Labor Newsletter.