What the DMR is and what it is for

The DMR is a monthly tax filing submitted electronically through the tax authority portal. Its purpose is to tell the tax authority:

• The gross pay made to each employee in the previous month
• The income tax withheld at source on that pay
• The employee’s social security contributions deducted

The DMR is what lets the tax authority cross-check against employees’ own income tax returns and against social security records. It is also the source that pre-populates employees’ personal tax returns automatically.

In practice: if your company fails to file the DMR, or files it with errors, your employees can run into problems with their own tax returns, and the company gets fined.

DMR deadlines in 2026

The DMR is due on the 10th of the month following the one it relates to. The rule is the same all year:

Where the 10th falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day.

Note: holiday and Christmas allowances go in the DMR for the month in which they are paid. If the holiday allowance is paid in June, it belongs in the June DMR, due 10 July.

Who has to file the DMR

Every entity paying category A income (employment income) must file the DMR, including:

• Companies (Lda, SA and others) with staff
• Sole traders with employees
• Public bodies (the State, municipalities, institutes)
• Associations, foundations and social solidarity institutions with paid staff
• Private individuals employing domestic workers
• Non-resident entities with a permanent establishment in Portugal that pay remuneration

The obligation applies even where the company has a single employee, and even where that person is a shareholder-director drawing remuneration.

Companies with no employees — for example a single-member company whose sole shareholder takes no remuneration, only profit distributions — are not subject to the DMR.

What goes in the DMR

For each employee, the DMR must contain:

• The employee’s tax number (NIF)
• Their social security number (NISS)
• Gross pay for the month, including every taxable component: base salary, taxable allowances, overtime, bonuses, gratuities and so on
• The income tax withheld on that pay
• The employee’s social security contribution (11% of gross pay as a general rule)
• The income code (A for employment income; directors have their own code)

The employer’s own social security contributions do not go in the DMR, only the employee’s. The employer’s contributions are declared directly to social security.

How to correct a DMR with errors

Made a mistake on the DMR? There is no need to contact the tax authority — simply file a replacement return. The process is straightforward:

1. Log in to the tax authority portal with the company’s credentials.
2. Go to Empresas → Declarações → DMR.
3. Select the same period (month and year) and choose “Substituição” (replacement).
4. Enter the correct data — a replacement return supersedes the original in full.
5. Submit and keep the new receipt.

Common errors that call for a replacement:

• Wrong remuneration, from a payroll processing error
• Wrong tax number or social security number for an employee
• Income tax withheld calculated incorrectly
• An employee left off the original return
• A holiday or Christmas allowance not included

There is no time limit for filing a replacement, but the sooner it is corrected the better, so that the employee does not find discrepancies in their pre-populated tax return.

Fines for failing to file or filing late

Failing to file the DMR, or filing it late, is a tax offence punishable under the General Regime for Tax Offences (RGIT):

Beyond the fine, the tax authority can assess the amounts that should have been declared on its own initiative, adding compensatory interest at 4% a year.

Where the position is regularised voluntarily, before any notification from the tax authority, the fines are reduced significantly — which is why it is worth correcting an error or omission the moment it is spotted.

Step by step: filing the DMR on the tax authority portal

1. Log in: go to portaldasfinancas.gov.pt with the entity’s tax number and password (or the Digital Mobile Key).
2. Find the DMR: menu Empresas → Entregar → Declarações → Declaração de Remunerações (DMR).
3. Select the period: choose the year and month the pay relates to.
4. Import or enter manually: you can import an XML file with the data for every employee (generated by your payroll software) or enter it line by line.
5. Validate: click Validar to flag any errors — invalid tax numbers, non-existent social security numbers, missing fields.
6. Correct and re-validate: fix what is flagged and validate again until no blocking alerts remain.
7. Submit: click Submeter to send the return.
8. Keep the receipt: download or print the filing receipt and keep it in the company’s tax file.

Most accounting and payroll packages (PHC, Sage, Primavera, TOConline) generate the XML file for import automatically, which simplifies the process.

The DMR against the social security remuneration return — what is the difference?

They are two separate obligations, to two different bodies:

Both share the same deadline, the 10th, and both are due in every month there is pay to report. The difference is simply that the DMR goes to the tax authority and the other goes to social security.

Frequently asked questions about the DMR

What is the DMR deadline?

The DMR must be filed by the 10th of the month following the one in which the pay was made. April 2026 pay, for example, must be declared by 10 May 2026.

Who has to file the DMR?

Every entity paying employment income (category A), including companies, public bodies and private individuals who employ staff.

What does the DMR include?

The employee’s tax and social security numbers, gross pay, income tax withheld and social security contributions.

How do I correct a DMR with errors?

File a replacement return on the tax authority portal for the same period. There is no time limit, but it should be done as soon as possible.

What is the fine for not filing the DMR?

From EUR 150 to EUR 22,500, depending on whether the offender is an individual or a company and how serious the offence is.

Does the DMR replace the social security remuneration return?

No. They are separate obligations to different bodies — the DMR goes to the tax authority, the remuneration return goes to social security.