Declaring Variable Hours to Social Security in Portugal (2026)

A domestic employment contract with fixed hours is declared once to Social Security (Segurança Social) and repeats automatically each month. In contrast, when working hours change month-to-month — due to an unpaid absence or extra worked days — calculations must be performed every month, because the contribution base tracks actual hours worked rather than just agreed base pay.

This guide explains how monthly declarations work in 2026: how to convert worked hours into declared days, the minimum hours Social Security requires, filing deadlines under the new filing model, and what happens if a month goes unconfirmed. To review annual part-time costs, see our part-time cleaner cost guide.

How do monthly declarations work when hours vary?

Portuguese Social Security regulations separate the monthly declaration into two distinct parts. The contribution base (base de incidência) is the monetary amount on which tax rates apply. The working time (tempos de trabalho) is declared strictly in days — never in hours —, up to a statutory maximum of 30 days per month.

Under the Conventional Regime (regime convencional), the contribution base is a reference figure derived from the Social Support Index (IAS — Indexante dos Apoios Sociais), rather than actual wages paid to the worker. In 2026, with the IAS fixed at €537.13, the reference hourly rate is €3.10 per hour (derived from €537.13 × 12 months ÷ 2,080 working hours). On this reference figure, the worker pays 9.4% and the employer pays 18.9%.

Under the Real Regime (regime real), declared contributions apply directly to actual gross pay at 11% for the worker and 22.3% for the employer. Our domestic worker rights guide compares both regimes in detail.

How do you convert worked hours into declared days?

You declare 1 working day for every 5 hours worked. Whenever worked hours exceed a multiple of 5, 1 additional day is added, up to a monthly maximum of 30 days.

Until the end of 2025, 1 declared day corresponded to 6 hours. The 5-hour conversion rule came into force on 1 January 2026 under Regulatory Decree No. 7/2025. The same worked hours now yield more declared career days for the worker without altering the total contribution base amount.

Monthly Hours Worked	Declared Hours Base	Declared Days	Conventional Base	Employer Contribution
22h	30h	6	€93.00	€17.58
34h	34h	7	€105.40	€19.92
48h	48h	10	€148.80	€28.12
52h	52h	11	€161.20	€30.47

What is the minimum monthly declaration required?

Any month with fewer than 30 worked hours must always be declared at the statutory minimum threshold of 30 hours. For example, a 5-hour weekly contract yields roughly 21.7 worked hours in a month, but Social Security Direct (Segurança Social Direta) requires declaring at least 30 hours.

This minimum applies even when the contract was performed without absences. Below 30 monthly hours, contribution tax does not decrease: a 23-hour month carries the exact same contribution cost as a 30-hour month.

How do absences affect declarations on fixed schedules?

For part-time contracts with fixed weekly hours, the monthly baseline reference is calculated from the contract. Multiply weekly contracted hours by 52 weeks and divide by 12 months to maintain a uniform monthly baseline regardless of calendar working days.

For a contract of 3 mornings per week at 4 hours per morning (12 hours/week), the fixed monthly contractual baseline is 52 hours per month (12 hours × 52 weeks ÷ 12 months).

If 1 morning is missed (4 hours unpaid absence), those hours are subtracted from the monthly contractual reference, leaving 48 hours for that month (52h − 4h). This results in 10 declared days and a contribution base of €148.80. Any unpaid absence reduces the declared base, including sick leave. On monthly payslips, the absence reason determines whether pay is deducted. For details, see our absence deduction guide.

Let the calculator do the maths

Enter salary and schedule in the Domicilia calculator to review worker and employer Social Security contributions under both regimes.

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What are the declaration and payment deadlines in 2026?

Decree-Law No. 127/2025 updated the Social Security reporting model for domestic employment, introducing a transitional period: opting into the new model is voluntary between 1 January and 31 December 2026. Once an employer opts in, the selection is permanent. From 1 January 2027, the new model becomes mandatory for all domestic employers.

Step	Former Model	New Model (DL 127/2025)
Remuneration declaration	Submission by the 10th	Confirmation by the 20th
Payment window	Between 10th and 20th	Between 1st and 25th
Minor infraction grace period	30 days	60 days

Under the former model, the employer submits a manual declaration every month. Under the new model, the system automatically pre-calculates amounts based on the registered contract. The employer simply confirms pre-calculated amounts or logs changes if absences, overtime, or adjustments occurred.

What happens if you do not confirm by the 20th?

Under the new model, if you do not confirm or modify the declaration by the 20th of the month, the system automatically validates the pre-calculated default figures. These default figures reflect the baseline contract hours rather than actual worked hours. For a fixed contract with zero absences, default and actual figures match; for variable hours, they rarely do.

Missing the deadline can trigger fines. If you rectify the situation within 60 days of the deadline, the administrative offense is classified as minor (contraordenação leve). Beyond 60 days, it escalates to a serious offense (contraordenação grave).

Fines apply when failure to confirm alters the amount owed to the worker or Social Security — for instance, in a month where extra hours were worked but unrecorded.

How to correct a submitted Social Security declaration

You can amend a submitted monthly declaration during the following 2 calendar months without formal administrative proceedings. Social Security accepts corrections submitted up to 4 months late, but marks them as overdue.

From the 5th month onward, corrections require filing a formal, reasoned petition accompanied by documentary evidence, and changes take effect on career records only after manual Social Security review and approval.

Sources and legal notice

• Decree-Law No. 127/2025 — Amends the Social Security Contributory Code: new declaration process, deadlines, and Article 40, paragraph 11.
• Regulatory Decree No. 7/2025 — Amends Regulatory Decree No. 1-A/2011 (Articles 16, 26, and 70), establishing the 5-hour conversion rule and amendment timelines.
• Law No. 110/2009 — Code of Social Security Contributory Regimes.
• Order No. 480-A/2025/1 — IAS fixed at €537.13 for 2026.
• Social Security Practical Guide for Domestic Service — Contributory framework and declaration rules.