How to reclassify bonuses in the DMR (code A41)

What is it for?

A voluntary bonus is paid during the year as normal income, under code A of the monthly pay statement (DMR). Only later do you know whether the company's pay rise gives entitlement to the exemption. This task records that rise and moves the exempt part to code A41, in a replacement return for each month already filed.

When to use it?

• You have already paid voluntary bonuses in the year and the DMR for those months has been filed.
• You have already worked out the two average rises and have the evidence.

Where to find it?

• Payroll › Prepare › What is there to do this month? › Supporting lists › Reclassify premiums.
• Payroll › Configure › Pay item setup › Bonus conditions.

Before you start

• Profile: Payroll Administrator. This profile prepares and validates the DMR, but does not submit it: after Validate, it has no button to submit. The Declaration submitter profile submits.
• The bonus must be marked as voluntary. In Payroll › Configure › Pay item setup › Pay items, the pay item version has the Nature of the premium field: choose Voluntary and not regular (exemption of the OE). Without that mark, the bonus is not included in the reclassification. Pending on-screen validation: this case. A version that has already started cannot be changed: close it with Valid until and create another starting the next day.
• The payslip must be paid. The DMR month is the payment month: an October payslip paid on 5 November goes into the November DMR.
• That month's DMR must be submitted. Without it, no replacement is created for that month.

How to use it

1. Open Bonus conditions and click New.
2. Fill in Year of the premiums, Determined on, Evidence and the two rises: Increase of the average annual base retribution (%) and Increase for workers up to the average (%).
3. Check the amounts before saving. You can correct the rises as long as no bonus has been reclassified, by filling in Reason of the correction: it is kept in History of corrections. After reclassifying, the amounts can no longer be changed.
4. Save. Minimum increase used (%) and Condition met fill in by themselves. In 2026, the minimum shown is 4.60 %: with 5 % in both rises, the condition is met; with 2 %, it is not.
5. Open Reclassify premiums, check the Year of the premiums and click Reclassify.

Pending validation by a certified accountant: the conditions of the exemption (Tax Benefits Statute (Estatuto dos Benefícios Fiscais), art. 19-B, as the screen indicates), the limit of 6 % of the annual base pay, the 4.60 % minimum and the regime after 2026.

Expected result

The window stays open and says, for example: “1 premium(s) reclassified; replacement declarations: 1; months without a delivered DMR (the first one will carry A41): -.”

In Payroll › Declare › Monthly remuneration statement (DMR) the month's Replacement return appears, in the Generated state. In the example, the €1,000.00 bonus went to an A41 line and the totals did not change. That is why the return warns: “Esta declaração não tem diferenças face à que substitui. Verifique o recibo corretivo ou confirme-a de propósito.” (This declaration has no difference against the one it replaces. Check the corrective payslip or confirm it on purpose.) Check the A41 line, click Confirm without differences and then Validate. See How to replace a DMR already filed.

Important notes

• None of this communicates with the AT: the replacement file is filed on the Portal das Finanças, as in How to send the monthly pay statement (DMR) to the AT.
• Users who only prepare or view the returns do not see this screen. Pending on-screen validation: it comes from the menu configuration.

Common problems

I clicked Reclassify again. Bonuses already moved are not counted again. The screen replies:

“0 premium(s) reclassified; replacement declarations: 0; months without a delivered DMR (the first one will carry A41): -. No replacement declaration was created. What happened: there is no delivered DMR for the months of these premiums, or there were no premiums to move. How to fix it: nothing to do now; deliver the DMR of those months and it will already carry A41.”

The rise is not recorded or is below the minimum. The screen replies the same in both cases:

“O aumento que condiciona a isenção dos prémios de 2026 não está registado ou não atinge o mínimo. …” (The rise that conditions the exemption of the 2026 bonuses is not recorded or does not reach the minimum. What happened: bonuses are only exempt if the average annual base pay and that of employees up to the average rise by at least the minimum (EBF art. 19-B). How to fix it: record the rise in “Bonus conditions”, with the evidence, and reclassify.)

The year has no regime in force. With 2027:

“A isenção dos prémios não tem versão em vigor em 2027. …” (The bonus exemption has no version in force in 2027. What happened: the regime is temporary (State Budget (OE) 2025 and 2026; 2027 is still to be followed up) and a bonus in a year without it is normal income. How to fix it: there is nothing to reclassify; if a new law extends it, record its parameters first.)

I got the rise wrong and have already saved. If you have not reclassified yet, change the amount, fill in Reason of the correction and save. Without a reason, the screen refuses:

“A correction of the condition of 2026 needs its reason. What happened: the figures decide the exemption of the premiums and a change leaves a trace (Increase of the average annual base retribution (%)). How to fix it: fill in “Reason for the correction” and save again.”

After reclassifying, the amounts become read-only and the screen shows:

“Premiums were already reclassified (A41) with this condition, so its figures are what the replacement declarations state and are no longer changed. The mention and the note can still be edited. To correct the figures, ask the payroll administrator for a new replacement declaration.”

A second record for the same year is always refused:

“The operation cannot be completed: There is already a condition for this company and year. How to fix it: edit that record.”

After reclassifying, only Mentioned in the declaration of income, Mention made on and Note can be changed.