Article 89 of the Portuguese Labor Code governs the employment status of self-employed workers in Portugal. This article defines the self-employed worker as someone who provides services to others without a subordinate relationship, and who is not integrated into the employer's organization.
According to the Portuguese Labor Code, self-employed workers are responsible for their own social security contributions, income tax payments, and any other taxes or fees that may apply to their profession. They are not entitled to receive benefits such as sick pay, holiday pay, or severance pay, as these are only available to employees who have a formal employment contract.
Self-employed workers in Portugal are also free to set their own work schedules and determine their own rates of pay. However, they must ensure that their rates are competitive and reasonable for the services they provide.
In addition, self-employed workers in Portugal are required to register with the appropriate tax authorities and obtain the necessary permits and licenses for their profession. Failure to comply with these requirements can result in fines and other penalties.
Overall, while self-employment offers flexibility and autonomy, it also requires individuals to take on additional responsibilities and risks. Therefore, anyone considering becoming a self-employed worker in Portugal should carefully weigh the pros and cons before making a decision.