The adhesion to the Simplified Contributory Cycle (SCC) is now free, without the need for an invitation from Social Security. Until now, only companies contacted in phases could join this new model. The change occurs a few months before the system becomes mandatory, in January 2027, and comes at a time when the Order of Certified Accountants (OCC) has been urging companies to start joining.
The new contributory cycle simplifies the process by placing Social Security to automatically generate the contribution guides based on employment tie information. Companies now have the responsibility to communicate necessary changes, which correct the generated guide and result in a new guide for payment.
Before joining, companies must ensure that their software is ready for the new cycle, verify that all workers are registered with Social Security, confirm that there are no terminated workers pending, and ensure that employment ties and remuneration are updated. The OCC estimates that from October onwards most software will already have the necessary functionalities.
The transition period runs between January and December 2026, with adhesion taking effect in the month following registration. Once adhered, the transition is irreversible. At the beginning of May, more than 92 thousand companies had already transitioned to the new automatic calculation system for salaries and contributions.
