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Commentary

8.2 Failure to pay social security

Portugal

If the contribution to the Social Security is not paid, the State may proceed to the enforced collection of the amount owed, including interest due for late payment.

As of 1 January 2024, the interest to pay for outstanding contributions are 8.876% per year or 0.74% per month.

In addition, an administrative fine may also be applicable:

  1. Ìý

    ÌýÌýÌýÌý Small fine – If the payment of contributions is made within

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