Monthly Remuneration Statement – Adjustment of the filling instructions

Ministerial Order no. 289/2025/1 of September 1 introduced some amendments to the official model of the Monthly Remuneration Statement (DMR) and its respective filling instructions, which enter into force on September 2, with effect from January 1, 2025.

The modifications are justified by the amendments to the Personal Income Tax Code (PIT), approved by the State Budget Law for 2025, namely regarding the conditions of access to the IRS Jovem (Youth PIT) scheme, as well as the changes relating to the taxation of amounts paid or made available to employees or members of statutory bodies in 2025, by way of productivity bonuses, performance bonuses, profit-sharing, and year-end bonuses.

In summary, the main changes to the official declaration model are as follows:

i) In Table 4, concerning exempt income, with the creation of code A41 – Amounts paid or made available to employees or members of statutory bodies, borne by the employer, voluntarily and without regular character, by way of productivity bonuses, performance bonuses, profit-sharing, and year-end bonuses, in the part not exceeding the limit of 6% of the worker’s annual base remuneration, as provided for in paragraph 1 and also considering the condition laid down in paragraph 2, both of Article 115 of Law no. 45-A/2024 of December 31 – year 2025.

ii)     Update of the filling instructions concerning code A68 – Employment income, including holiday and Christmas allowances, comprising the exempt part of the same – Scheme provided for in Article 2-B or 12-B of the Personal Income Tax Code – year 2020 and following, in compliance with the changes to the access conditions for the IRS Jovem (Youth PIT) introduced by the 2025 State Budget Law.