On April 28, Social Security published a set of information and indications on the quarterly declaration of self-employed workers, on the payment of contributions during the period of extraordinary support in the context of the COVID-19 crisis, among others. In this article, we highlight the indications about the quarterly declaration of self-employed workers – COVID-19 and the payment of contributions.
Quarterly statement of self-employed workers – COVID-19
During the month of April, the quarterly declaration period for self-employed workers is taking place.
In this declaration, the earnings earned in January, February and March 2020, which are used to calculate the contributions for April, May and June 2020, must be indicated.
When submitting the quarterly declaration, self-employed workers receive a notification through Direct Social Security (SSDireta), regarding the contributory base that was set for them for the following months, which contains the amount of the expected contribution.
Monthly, Social Security determines the amount of the contribution to be paid by the self-employed person and at the same time a message is sent to the taxpayer Inbox, available at Social Security Direct, informing that a new contributory obligation has been created.
The amount of the monthly contribution communicated may be different from the amount initially provided and sent at the time of the Quarterly Statement, since there may be events that influence the amount payable, such as, for example, the impediment to work due to illness.
The amount of contributions payable is consultable at SSDireta »Current Account» Current Position »Amounts payable» Current Contributions, indicating the deadline for payment of the respective month.
It is also available on SSDireta »Current Account» Current Position »Amounts payable, in the“ Contributions in arrears ”tab, the consultation of contributions from previous months, whose deadline for payment has already passed, with the respective interest on arrears .
In this way, it will always be possible for the taxpayer to select the amounts he wishes to pay and issue the respective document for payment.
Be sure to read all the articles on the COVID-19 that we have published, many of them highlighting questions and answers about some of the most emblematic measures.