PIT – Monthly Statement of Remuneration (DMR) for 2024

In brief

Decree 33/2024, of 31 January, published in the Official Gazette, approves the Monthly Statement of Remuneration ("Declaração Mensal de Remunerações" or "DMR"), and respective filling instructions. It is effective from 1 January 2024 onward.

DMR should be filed with the Tax Authorities by entities that pay employment income, including those exempt or not subject to taxation. DMR is used to report said income and respective taxes withheld, social security deductions, health systems and union fees, with reference to the previous month.

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