The formula in 3 steps
The monthly Social Security contribution for recibos verdes freelancers is calculated as:
1. Relevant income = 70% of gross quarterly income (for most service activities)
2. Monthly base = relevant income ÷ 3
3. Contribution = monthly base × 21.4%
There is also a €20/month minimum, even if you invoiced nothing in the quarter.
Example with real numbers
Say you invoiced €6,000 in a quarter:
| Step | Calculation | Result |
|---|---|---|
| Gross income | — | €6,000 |
| Relevant income (70%) | 6,000 × 0.70 | €4,200 |
| Monthly base | 4,200 ÷ 3 | €1,400 |
| Contribution (21.4%) | 1,400 × 0.214 | €299.60/month |
What if income varies?
You can request a bracket adjustment each quarter (±25%) when you expect income to rise or fall. This avoids overpaying — or being caught out later.
The most common mistake
Many freelancers calculate 21.4% on the gross invoice amount. That's wrong: the rate applies to relevant income (70% of gross), not the total invoiced. The difference is significant.
Tip: FiscalPiloto calculates this automatically from your receipts and shows how much to set aside every month — including the €20 minimum when there's no invoicing.
Rules verified October 2026. Indicative values — always confirm at Segurança Social Direta.