How the additional contribution for excessive turnover is calculated
What is it for?
It compares, year by year, the weight of fixed-term contracts in payroll with the sector indicator. If the weight is higher, Social Security may charge an additional contribution, and the screen gives an estimate.
It is information only: the estimate “is not accounted” and does not change any payslip. Social Security sets the contribution.
When to use it?
- After closing the year's payslips, or during the year to anticipate the risk.
- Do not use it as an amount to pay.
Where to find it?
Payroll › Close and review › Human resources maps › Excessive turnover.
Before you start
- Your profile is Payroll Administrator. The Accountant profile does not have the Payroll app.
- You have the sector indicator, the rate and the cap from the official source. The product does not include these numbers.
- There are closed payslips in the year. Drafts are left out.
How to use it
- Click New. In Year, enter the year to check: the screen shows the previous year.
- Fill in Sector indicator (%), Additional rate (%), Cap of the additional rate (%) and Source of the indicator and of the scale.
- Save and click Calculate.
- Read Social Security base of the year, Of which fixed-term contracts, Weight of fixed-term contracts (%), Result and Estimate of the additional contribution.
- To see who was counted, click Fixed-term payslips.
Example. Four months of payslips paid in 2026 (June to September), with 8 employees, 2 of them on fixed-term contracts:
| Value | Result |
|---|---|
| Social Security base of the year | €45,314.67 |
| Of which fixed-term contracts | €9,216.67 |
| Weight | 9,216.67 ÷ 45,314.67 = 20.34 % |
| With indicator 15 %, rate 1.5 %, cap 2 % | “Above the indicator”, €138.25 (1.5 % of €9,216.67) |
| With indicator 15 %, rate 3 %, cap 2 % | €184.33: the cap, 2 %, applies |
| With indicator 25 % or 60 % | “Within the indicator”, no estimate |
These indicators and rates are for illustration only.
Expected result
- One check per year, with the weight and the result. To update, open the same one and click Calculate.
- Above the indicator, the screen explains: “How to reduce the risk: review the fixed-term contracts that can become permanent.”
- Nothing is posted in the accounting.
Important notes
Legal basis
Contributory Schemes Code (Código dos Regimes Contributivos), art. 55-A, added by Law no. 93/2019. The rate is progressive, up to a maximum of 2 %, and its application depends on regulations and on an order (portaria) with the sector indicators.
Pending validation by a certified accountant: the applicable indicator and rate, and whether the regulations have already been published, before deciding based on the estimate. The notes on the law refer to the base pay of fixed-term contracts, and the screen calculates on the Social Security base of the payslips. The consolidated text of the article was not re-read.
Common problems
| The screen says | What to do |
|---|---|
| “The sector indicator is not configured: fill in the indicator and the source where you read it. The weight is shown but no contribution is estimated.” | Fill in both and calculate again. An indicator without a source also gives this message. |
| “There are no closed payslips with a Social Security base in 2025. Nothing was calculated.” | Check the year, or close the payslips. |
| “A percentage must be between 0 and 100.” | Correct the amount. |
| “There is already a check for this company and year.” | Open that one and calculate it again. |