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A decisão de mais de 50 mil trabalhadores independentes terá impacto em todo o ano de 2019 e, por isso, estes têm duas opções: manter o lucro declarado em 2018 ou optar por declarações trimestrais. Têm até 30 de novembro para escolher.

A partir de janeiro concretiza-se as alterações ao código contributivo, que eliminará os escalões e reduzem a taxa a pagar – em muitos casos de 29,6%, para 21,41%) com o objetivo de aproximar o rendimento declarado com o rendimento real.

A primeira opção mantém como base de incidência contributiva para 2019 a que é apurada pela Segurança Social, com base no lucro tributável declarado para efeitos no ano de 2018. A segunda hipótese, que tem de ser requerida até dia 30 de novembro, é que o trabalhador independente tem de declarar, a partir de janeiro, através da plataforma Segurança Social Direta quais foram os seus rendimentos de prestação de serviços e de vendas a cada três meses.

Tem dúvidas acerca desta tema? Agenda uma reunião com a nossa equipa!

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