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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Portugal /1 Payroll basics /1.4 Key reporting requirements and deadlines / 1.4.2 Remuneration Statement (DR) and Monthly Remuneration Statement (DMR)
Commentary

1.4.2 Remuneration Statement (DR) and Monthly Remuneration Statement (DMR)

Portugal

The delivery of the Remuneration Statement (DR) is a monthly obligation of employers to Social Security, which allows the employer to declare any pay the contributions due for that month.

When submitting the Remuneration Statement to Social Security, the employers must indicate, for each employee at their service:

  1. Ìý

    •ÌýÌýÌýÌý the amount of remuneration that is subject to

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