The deadline for paying employers’ contributions to Social Security was extended until the 25th of each month, replacing the previous limit of the 20th, according to a note released by Social Security and published on the gov.br portal. The change is part of the changes to the contribution cycle introduced by Decree-Law No. 127/2025, which amended the Contribution Regimes Code (Law No. 110/2009) and came into force on January 1, 2026.
In practice, time off is simple but useful: it gives more time to fulfill a monthly obligation that affects thousands of companies and employers, reducing the risk of failures due to delays in processing, cash or administrative validations.
What specifically changes in the calendar
The essential thing is this: contributions for the previous month can be paid until the 25th of the following month. For example, contributions relating to January 2026 can now be paid by February 25th, according to information published on gov.br.
In operational terms, the gov.pt service dedicated to the payment of contributions by employers indicates that payment is made between the 10th and the 25th of each month, by reference to the previous month’s contributions.
If the 25th falls on a weekend or holiday, payment can be made on the next business day, according to a note publicly released by Social Security.
Who is covered by this change
The deadline extension applies to employers and includes domestic service, as mentioned in the note published on gov.pt. It is important to highlight that this change concerns the payment of contributions and contributions within the scope of employers’ responsibilities, and should not be confused with other contributory schemes that have their own rules.
What is involved in payment
The contributions paid by the employer include its portion and the contributions withheld from employees (the percentage deducted from the remuneration), and it is the employer’s responsibility to make payment within the deadline.
What can happen if you miss the deadline
After the deadline, the employer is subject to late payment interest and the infraction, as indicated in the official service information in Even with the extended deadline, the most common risk continues to be “forgetfulness”, especially in weeks with month-ends, holidays or remuneration corrections.
How to avoid problems
The best way to avoid surprises is simple: update the internal payment calendar, set reminders, validate the amount in advance and don’t leave payment until the last minute, especially when it depends on references and validations in electronic channels.
The essentials to store
The deadline has changed for employers: it is now until the 25th. It is an additional margin that helps with the organization, but does not eliminate monthly control, because interest and fines, when they arrive, rarely compensate for the delay.
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