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Relief from Fines and Reduction of Default Interest on Social Security for Self-employed Taxpayers

Decree No. 20/2025, of 9 July ("Decree"), was approved by the Council of Ministers, which grants the relief of fines and reduction of default interest to taxpayers and self-employed workers of the Mandatory Social Security System, for the late submission of remuneration statements and delay in payment of contributions.

This measure aims to relieve the economic pressure of the charges related to fines and interest on arrears on taxpayers and self-employed workers who have not complied with their obligations, promoting voluntary regularization, and in this way, ensuring full access to benefits for workers or their families and stimulating economic activity.

Scope

The Decree covers all taxpayers and self-employed workers linked to the Mandatory Social Security System, who:

  1. they have not made the payments required by social security, provided that they have not breached previous pardon agreements;
  2. have pending cases for coercive collection in the Courts, Attorney General's Office and Tax Foreclosure, without prejudice to the payment of procedural costs and criminal liability that may be applicable to the case; and
  3. the remaining amount of the contribution debt that was the subject of payment agreements in instalments before the entry into force of this Decree.

Taxpayers and self-employed workers who have adhered to previous similar decrees and have not complied with the contribution obligation and employees and taxpayers, whether natural or legal persons, are thus excluded from the scope of this Decree.

Process

The relief from fines and reduction of default interest covers the debt for the month of June 2022 until the month immediately prior to the entry into force of the Decree, under the condition that the taxpayer or self-employed worker pays the contributions due, ranging from 75% to 98%, depending on the payment method.

The process is triggered by application and failure to comply with the terms of the agreement leads to the coercive enforcement of the debt, under the terms of the Mandatory Social Security Regulation.

This Decree is valid for 12 (twelve) months, from the date of its publication, July 9, 2025.