Declaring remuneration to Social Security is a monthly obligation for all employers. To ensure the correct and timely fulfillment of this responsibility, the Order of Certified Accountants (OCC) launched a new version of its Practical Guide on the topic in June 2025. FA Accounting summarizes the key points here to help your company stay in compliance.
🧾 What is the Remuneration Declaration? The Remuneration Declaration (DR) is a document sent monthly to Social Security that identifies:
- The employees serving the company;
- The values of the remuneration paid;
- The contributions owed to Social Security (both employer and employee portions). This declaration must be submitted by the 10th of each month for remuneration paid in the previous month.
🗂 Who is Required to Declare? The following are required to submit the DR:
- Companies with employees;
- Public and private entities;
- Associations and other organizations with staff.
🔍 What Must the Declaration Contain? The guide reinforces that the declaration must contain:
- The employee’s identification;
- The number of days worked;
- The value of the base remuneration and other supplements;
- The category and type of contract;
- Specific situations such as absences, medical leave, or parental leave. Correctly categorizing income (fixed, variable, subsidies, etc.) is essential to avoid errors in contributions.
⚠️ Points of Attention The guide also highlights several critical situations to consider:
- Contractual changes (e.g., transitions from part-time to full-time);
- Remuneration in arrears or retroactive pay;
- Contract termination — must be declared immediately;
- Employees with multiple jobs (individual reporting is mandatory).
🖥 Electronic Submission The declaration must be submitted exclusively through the Social Security Direct portal. The platform was updated to ensure greater control and traceability of submitted data, allowing for the correction of errors directly online.
✅ Conclusion The correct submission of the Remuneration Declaration is fundamental to guaranteeing workers’ rights, avoiding fines, and ensuring the company’s proper functioning with Social Security.
At FA Accounting, we support your company with all legal and tax obligations. Contact us to ensure your accounting is always up-to-date — with confidence, rigor, and proximity.
📎 Consult the full guide here: OCC Practical Guide – Remuneration Declaration 2025 (PDF)
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