AIMA and Social Security Clarify Employment of Foreign Citizens Without NISS Number

7 January 2025

On 27th December 2024, Portugal's Social Security announced an important clarification regarding the employment of foreign citizens residing in Portugal. Companies are explicitly allowed to hire foreign workers even if they do not yet possess a Número de Identificação de Segurança Social (NISS), commonly referred to as a Social Security Number.


This clarification acknowledges the practical challenge faced by foreign residents and employers. 


The employment contract is a prerequisite for assigning a NISS number to a foreign citizen. Therefore, the employment contract doesn't need to include the NISS number in the contract itself.


Once the foreign worker has been assigned a NISS number, the employer must report the employment relationship through the Segurança Social Direta (Direct Social Security) online platform of Portuguese Social Security. This procedure ensures the regularisation of tax obligations, specifically the payment of social security contributions.


This clarification from Portuguese Social Security comes at a critical time, as immigration in Portugal has become a significant focus, particularly within the national job market. The primary objectives of this statement are to promote regularisation, facilitate integration, and ensure fair working conditions for foreign workers. Simultaneously, the Portuguese labour market benefits from having these workers regularised, as their contribution is essential to addressing the country’s workforce demands.


One week later, on 4th January 2025, the AIMA agency reinforced this message with a similar announcement through a post on their LinkedIn page.


AIMA's post emphasised that an employment contract is a mandatory requirement to obtain the NISS number. Without a valid employment contract, it is not possible for a foreign citizen to acquire the NISS number. In essence, securing an employment contract is a crucial step before obtaining the NISS.


Once the NISS is assigned by Social Security, the foreign citizen becomes eligible to fulfil the legal obligations established under Law No. 23/2007 with AIMA IP.


This clarification made by these two public entities represents a significant step towards streamlining the immigration process for individuals seeking employment with Portuguese companies. Additionally, it strengthens the Portuguese business landscape by offering clear legal guidance and promoting the integration of these workers into the Portuguese job market.

The NISS number, or Portuguese Social Security Number, serves as a unique identifier for individuals working in Portugal, including employees and self-employed professionals such as freelancers.


The NISS number is utilised for social security and taxation purposes.


Upon acquiring Portuguese citizenship, the NISS number is automatically assigned as part of the process for obtaining the Citizen Card.



If you require assistance with obtaining your NISS or have other inquiries related to Portuguese Social Security processes, don’t hesitate to reach out to us. We are here to provide expert guidance and support.

by LVP Advogados | Tax Team 28 January 2026
Learn how to navigate tax returns, from income reporting to IRS filing, with step-by-step guidance for accurate payments or refunds.
by Javier Mateo 23 January 2026
Learn how international graduates in Portugal can stay and work legally under Article 122, transitioning from student to professional residence without leaving the country.
by Margarida Tempera 19 January 2026
Essential guide for employers on terminating employment in Portugal, detailing legal grounds, procedural requirements, and compliance under Portuguese labour law.
by Francisca Abrantes 16 January 2026
The IFICI tax regime is reshaping how founders, CEOs, and senior executives approach relocation to Portugal. Beyond tax benefits, IFICI raises critical issues of corporate substance, governance, and group-level risk for international businesses.
by António Prata Nunes 13 January 2026
Legal analysis of Portugal’s post-2023 crypto tax framework, covering IRS classification, capital gains, exemptions, tax deferral and cross-border implications.
by Tomás Melo Ribeiro 6 January 2026
Registration of equivalent foreign entities in Portugal: requirements, fiscal representation, rights, and key legal and tax considerations for non-EU investors.
by Cleuzina Silva 2 January 2026
Key points of the EU driving licence reform and what the new rules mean in practice for residents and drivers in Europe.
by Luís Maria Branco 26 December 2025
An overview of the Portuguese Golden Visa, highlighting investment fund and cultural routes, family advantages, mobility within Schengen, and long-term residency planning.
by Francisca Abrantes 19 December 2025
Before buying real estate in Portugal, understanding the tax impact of asset vs. share deals is crucial. Learn why structuring upfront matters for exit.
More posts