The Decree-Law No. 127/2025, Ordinance No. 445/2025/1 and Regulatory Decree No. 7/2025 were published, introducing amendments to the Contributory Regimes Code of the Social Security Providential System, within the scope of the “Simplification of the Contributory Cycle”, with effect from 1 January 2026. These amendments aim to simplify and automate communications by employers with the Social Security system, providing in particular for new rules on the communication of the admission of employees and the creation of a new contributory reporting model based on the validation, by the employer, of the amounts calculated by Social Security. The new model will be implemented on a phased basis during 2026 and will become mandatory for all employers as from 1 January 2027.
The following legislation has been published in recent days, introducing changes related to communications to the Social Security and employers’ reporting and contributive obligations:
- Decree-Law No. 127/2025, of December 9, amending the Code of Contribution Regimes of the Social Security Welfare System;
- Regulatory Decree No. 7/2025, of December 9, amending Regulatory Decree No. 1-A/2011, of January 3, which regulates the aforementioned Code;
- Ordinance No. 445/2025/1, of December 15, amending Ordinance No. 66/2011, of February 4, which defines the procedures, elements, and means of proof necessary for the registration, classification, and compliance with the contribution obligation.
These diplomas – and the amendments they contain – aim to implement the so-called “Simplification of the Contribution Cycle”, with the objective of creating measures to optimise and simplify communications between contributing entities and the Social Security system, as well as automating processes, through the use of Direct Social Security (Segurança Social Direta – SSD) and the Interoperability Services Platform (Plataforma de Serviços de Interoperabilidade – PSI).
The above-mentioned legislation will come into force on January 1, 2026.
1. Employer's Communication Obligations to Social Security
Admission of employees
The admission of employees must be communicated through the SSD until the beginning of the employment contract’s execution, even for domestic employees.
In the communication of admission, the employer must indicate the Social Security Number (NISS) and the permanent remunerations of the employee. They must also communicate the other elements necessary for the employees’ classification, which include, in addition to permanent remunerations, the profession and professional category.
The employer’s obligation to provide the employee with proof of registration with Social Security will be considered to be fulfilled if the employee has access to the SSD, except in the case of foreign employees.
In the event of failure to communicate the admission, it is assumed that the employee began working on the first day of the third month prior to the verification of the failure. This assumption can be rebutted by proof of the date on which the employee actually started working.
Termination, suspension and amendment of the employment contract
Communications regarding the termination and suspension of the employment contract and changes to the modality of the employment contract must still be made by the 10th day of the month following the month in which they occurred, and this obligation will be extended to changes in the amount of permanent remunerations. These communications must be made through the SSD or PSI.
2. The New Contribution Communication Model
Monthly remuneration statements
Under the new contribution communication model, employers will no longer need to prepare monthly remuneration statements. Instead, they will only have to validate the amounts calculated by the Social Security system based on the permanent remunerations previously communicated, and may accept these amounts or correct them, when necessary (for example, if the remuneration due to the employee in a given month is different from that previously communicated to Social Security).
The confirmation – or, where applicable, correction – of the elements in the statement must be made by the 20th day of the month following that to which the statement refers (except for August, when the deadline is extended to the 25th day). Failure to provide this confirmation within the legally stipulated period is equivalent to acceptance of the amounts calculated by the system. In each month, the declaration is considered validly submitted on the date of confirmation or on the deadline for acceptance by the employer.
The employer may supplement or correct the information contained in the declarations within two months of the month of the declaration in question. The employer may also do so up to four months after the date on which these elements were or should have been declared, upon request and presentation of evidence supporting the request, although in this case the declarations are considered to have been made after the deadline.
Communications from employers in this regard must be made through the PSI, and only micro-enterprises may continue to use the SSD portal for this purpose, if they wish.
Payment of contributions
Under the new model, monthly contributions must be paid, based on the data provided by Social Security, between the 1st and 25th of the month following the one to which the contributions relate (except in August, when payment can be made until the last day of the month).
3. Adherence to the New Contribution Communication Model
The transition to the new contribution communication model, described in point 2 above, will take place between 1 January and 31 December 2026, and employers may request to join it at any time within that period.
Adherence to the new model will take effect in the month following confirmation by Social Security that the employer has met the conditions for access. From this date onwards, remuneration statements made under the previous model will be rejected and considered for all purposes as not having been submitted.
As of January 1, 2027, all employers will be required to comply with the new contribution communication model.
