The Social Security System comprises the two Social Security Institutions (INSS and FRSS) and is an autonomous Subsector, integrated into the Public Administrative Sector.

The Social Security Subsector has its own autonomous budget – the Social Security Budget (OSS) – and budgetary and financial autonomy, as well as its own autonomous Treasury from the Central State Treasury (Law no. 2/2022, of 10 February).

The OSS is integrated into the General State Budget (OGE) and consists of:

• INSS budget, which includes the budget of the contributory regime, the budget of the non-contributory regime and the budget of the Administration of the social security system
• FRSS budget, which is part of the budget of the contributory capitalization regime

OAC: State Central Administration Budget
RAEOA: Budget of the Special Administrative Region of Oecusse Ambeno
OSS: Social Security Budget
OGE: General State Budget
OSS revenues are allocated to the payment of specific social Security related spending on:

• social contributions: revenue specifically allocated to the payment of social benefits under the general contributory social security regime; partially (up to a maximum of 5%) of these revenues are also used to pay administration expenses, with the management of the FRSS
• state transfers: revenues used to finance expenses with social benefits under non-contributory and transitional regimes (for public employees), and administration expenses for the social security system