The Single Report (Relatório Único) is an annual statutory obligation for employers with employees working under an employment contract. It is a mandatory declaration containing information about a company’s employment-related activities during the previous calendar year.
The submission of the Single Report is both a legal requirement under the Portuguese Labour Code and an important annual reporting obligation for employers.
Read on to learn more about the purpose of the Single Report, who must submit it, and how the process works.
What Is the Single Report?
The Single Report (Relatório Único) is an annual declaration that provides information on a company’s employment and labour-related activities for the previous year.
Its submission is a legal obligation established under the Portuguese Labour Code and regulated by Ordinance No. 55/2010 of 21 January, as subsequently amended.
All employers with employees are required to submit the report.
Companies that have no employees during the relevant reporting period are not required to submit the Single Report.
What Information Must Be Included?
The report contains information that allows the authorities to identify and assess the following aspects of the employer’s activity:
- Employer identification and business activity;
- Annual turnover;
- Workforce composition;
- Employees’ trade union membership;
- Overtime worked;
- Continuous professional training and occupational health and safety reports;
- Social balance report.
Which Annexes Are Included?
In addition to the main declaration, the Single Report may include supplementary annexes covering specific employment-related matters, such as industrial action, temporary agency workers, and service providers.
Depending on the employer’s circumstances, the following annexes may be required:
- Annex A – Workforce Information (Quadro de Informação);
- Annex B – Employee Admissions and Departures (luxo de Entrada e saída de trabalhadores);
- Annex C – Annual Continuous Training Report (Relatório Anual de Formação contínua);
- Annex D – Annual Occupational Health and Safety Report (Relatório Anual das atividades do serviço de Segurança e Saúde);
- Annex E – Industrial Action (Strikes) (Greves);
- Annex F – Service Providers (optional) (Prestadores de Serviços).
All information included in the report relates to the calendar year preceding its submission. For example, the 2026 Single Report covers information relating to 2025.
Submission Deadline
The Single Report must be submitted between 16 March and 15 April of the year following the reporting period.
The various annexes may be submitted separately and in any order, provided that all required documents are filed within the statutory deadline.
Submission is the employer’s responsibility and must be completed electronically through the official Single Report online portal.
How to Submit the Single Report
To submit the report, employers should access the online portal and:
- Register their company;
- Select “Obtain Access Credentials” (Obter Dados de Acesso);
- Enter the company’s Tax Identification Number (NIF/VAT);
- Complete the requested information.
After submitting the registration details, an email containing a verification link will be sent. Following this link, the user must enter the confirmation code provided in order to activate access.
What Happens If the Report Is Not Submitted?
Failure to submit the Single Report within the legal deadline may constitute a labour law administrative offence, exposing the employer to financial penalties as provided for under Portuguese legislation.
For this reason, it is essential to prepare all the required information in advance and ensure that the report is submitted on time.
If you require assistance with preparing or submitting the Single Report, our team can help ensure that your business complies with all legal requirements accurately and on time.