How to prepare employee income for Form 10 (Modelo 10)

What is it for?

Paid salaries are all declared every month in the DMR. The employees' Form 10 (Modelo 10) picks up, at the end of the year, the employment income (category A) the monthly DMR did not declare. fiscaldoo looks for it in the year's payslips and checks the Personal Income Tax (IRS) against the accounting.

In a company that has filed all its DMRs, the normal result is a Form 10 with no employee. fiscaldoo itself says so: “A year with nothing to declare is a normal result.”

When to use it?

• In January or February, for the previous year, after the December DMR has been filed.

Where to find it?

Payroll › Declare › Workers Modelo 10

Before you start

• Your profile is Payroll Administrator. The Payroll Processor does not have this menu.
• The year's DMRs have been filed (see How to send the monthly pay statement (DMR) to the AT).
• Have at hand the tax office code, the certified accountant's tax number (NIF) and the legal representative's.

How to use it

1. Open Payroll › Declare › Workers Modelo 10 and click New.
2. In Year of the income, enter the year (it shows the year before the current one, for example 2025). The Company and the Declarant's NIF are pre-filled.
3. Fill in the Tax office (four digits), the NIF of the Certified Accountant (Quadro 7) and the NIF of the declarant / legal representative (Quadro 7). Fact of the force majeure (justo impedimento) is only filled in for a late filing. Generate works even with these fields empty: what is missing only shows up when you validate and file. Pending validation by a certified accountant: which of these fields are required for the return.
4. Click Generate. The return becomes Generated and the Beneficiaries tab shows, per employee, NIF of the beneficiary, Income code, Place, Income and IRS withheld. The Income and IRS withheld totals are at the top.
5. Click Check against the accounting. The Check against the accounting (accounts 242) block appears, with IRS in the accounting (242) and Difference to the ledger. In the demo both are 0.00, even with the October batch posted. Pending on-screen validation: with income in Form 10, the amount read from account 242.
6. If there are beneficiaries, click Validate.

Pending on-screen validation: the steps after Validate (the file, the submission and the AT's response) were not seen, because the demo has no category A income outside the DMR: the 2025 and 2026 Form 10 returns were generated with no beneficiaries.

Example. At Empresa Demonstração, Lda, the June to October 2026 salaries are paid, and the November DMR (which declares the October salaries, paid on 01/11/2026) is accepted. The Modelo 10 RH 2026, generated on 01/11/2026, has Income 0.00 and IRS withheld 0.00, with no beneficiaries. The 2025 one, a year without payroll in the company, gives the same result. With zero beneficiaries, Validate is refused (see “Common problems”): a year with no cases is not filed.

Pending validation by a certified accountant: category A income that stays outside the DMR and goes into Form 10; Form 10 filing deadline (end of February of the following year, IRS Code (CIRS) art. 119); whether a year with no beneficiaries really does not need to be filed; income of other categories in the accounting Form 10.

Generating and checking Form 10 does not create journal entries.

Expected result

• The year's Form 10 is Generated, with the beneficiaries and the totals. In a company with all DMRs filed, with no beneficiaries.
• If there are paid payslips not yet in any closed DMR, instead of “no beneficiaries” the screen shows the Payslips to regularise in the DMR field with those payslips and what to do: validate and file the DMR for those months and generate Form 10 again. Pending on-screen validation: this list was not reproduced in this database, where all the paid payslips are already in the November DMR; it was seen with 8 undeclared November payslips. The warning “The DMR of … is still to be delivered” did not appear.
• In the list, each year shows Year of the income, Company, Income, IRS withheld and State.

Important notes

• Single source for the year's IRS. The income and IRS each employee receives in the annual statement come from the same paid payslips. Form 10 does not repeat them: it only includes what the DMR did not.
• The CAE warning. In the demo, “The CAE 46900 has no share of the turnover. The file until 2026 is written with it empty. How to fix it: fill in the share in the company settings.” appears. The warning does not stop you generating.
• Income that is not salary (self-employment, rents, interest) is declared in the accounting Form 10, not in this one.

Common problems

“there are no beneficiaries (a year without cases is not submitted)” when you click Validate

• Symptom: “Invalid Operation. The Modelo 10 “Modelo 10 RH 2026” is not ready: there are no beneficiaries (a year without cases is not submitted). How to fix it: correct it and generate again.”
• Cause: all the year's income has already been declared in the DMRs.
• What to do: if all the year's DMRs have been filed, there is nothing to do: keep the generated Form 10 as evidence. If a DMR is missing, file it first and click Generate again.

I do not have the Workers Modelo 10 menu

• Cause: your profile is Payroll Processor.
• What to do: ask the Payroll Administrator to prepare Form 10.