Show TOC

Function documentationMonthly Income Declaration (Report RPCMIDP0)

 

You use this report to generate an electronic file containing the monthly income declaration to be sent to the Portuguese AT (Autoridade Tributária e Aduaneira, Tax, and Customs Authority).

The monthly income declaration provides AT with a record of incomes and withheld tax amounts of permanent employment (income category A) from mainland resident employees. The declaration must be submitted exclusively via the Internet by the 10th of each month following the reference month.

Integration

The Individual Income Declaration (Report RPCIIDP0) can include amounts from subcategories of income category A according to the monthly income declaration. For more information, see Income Subcategories and CES in Individual Income Declaration.

Prerequisites

To fill in the monthly income declaration fields related to financial services codes, NIF and entities (records Header de declaração and DMR-AT), in Customizing for Payroll under Start of the navigation path Payroll: Portugal Next navigation step Reporting and Statistics Next navigation step Entities and Properties End of the navigation path follow the steps:

  1. In Customizing activity Define entities, enter a logical entity.

  2. In Customizing activity Maintain properties for entities, create a new entry using the logical entity entered in the previous step and an attribute in the Field name field. The following table shows the relationship between the monthly income declaration fields and the attributes in the Field name field:

    Declaration field (record)

    Attribute for Field name

    Número de Identificação Fiscal (Header de declaração)

    TAXNU

    Código Serviço de Finanças (DMR-AT)

    TOCOD

    NIF Representante Legal (DMR-AT)

    NIFRL

    NIF Técnico Oficial de Contas (DMR-AT)

    NFTOC

    Contribuições obrigatórias - Entidade 1 (DMR-AT.3)

    NIPC1

    Contribuições obrigatórias - Entidade 2 (DMR-AT.3)

    NIPC2

    Contribuições obrigatórias - Entidade 3 (DMR-AT.3)

    NIPC3

    Note Note

    With the customizing described above, the declaration fields related to entities display the NIPC (Número de Identificação de Pessoa Coletiva; VAT ID number) of all entities.

    If you want the fields to display only the NIPC of entities that received contributions, after following the steps above, in the Customizing activity under Start of the navigation path Payroll Next navigation step Payroll: Portugal Next navigation step Reporting and Statistics Next navigation step Income declaration Next navigation step Define wage types for monthly income declaration End of the navigation path (or in V_T596I view) find the wage type assigned to cumulation wage types A00C or A02C. Then, in Customizing activity Define wage types for monthly income declaration, assign the same wage type to cumulation wage types NIP1, NIP2 or NIP3, according to the related entity.

    End of the note.

To fill in the monthly income declaration fields related to amounts of income, withholding, and mandatory and union contributions (record DMR-AT.3), make the settings in Customizing for Payroll under Start of the navigation path Payroll: Portugal Next navigation step Reporting and Statistics Next navigation step Income declaration Next navigation step Define wage types for monthly income declaration End of the navigation path.

To change the data of the monthly income declaration generated by this report, make the settings in Customizing for Payroll under Start of the navigation path Payroll: Portugal Next navigation step Reporting and Statistics Next navigation step Income declaration Next navigation step BAdI: Monthly income declaration End of the navigation path.

Features

An employee’s payroll results may have negative differences from previous periods (from the same year or from previous years) regarding IRS withholding, mandatory contributions, union contributions, and surcharges. However, the monthly income declaration allows no negative amounts.

In case there are negative differences, this report deducts from the current amount the negative amounts from previous periods, and does that as many times as necessary until the negative amounts are fully deducted. When there is a period with negative amounts to be deducted, the monthly income declaration generated by this report displays negative amounts as 0.

Note Note

In version 1 of the file, the negative values were not accepted. The version 2 accepts negatives, but the fields of income from previous years do not accept negatives. Version 1 can still be sent to the AT, however SAP supported version 1 until December 2014, from January 2015 SAP only supports version 2 for declarations and does not keep more declarations of version 1.

End of the note.

In case there are any differences (either positive or negative), the report log displays messages that indicate which employees still have differences to be deducted. You can replace these declarations by selecting the Generate declaration since start of year field.

Selection

Enter the standard selection criteria. It is mandatory to enter the payroll area and the period. It is recommended to enter the personnel number and the employment status.

Enter the company code and the declaration type. Both the regular declaration and the substitution declaration handle negative amounts from previous periods as described in the Features section. Choose whether you want to generate the declarations since January of the current year to replace declarations that have differences from previous periods.

Choose what data you want to view after the report run. The possible options allow you to view nodes Technical log and Magnetic file — TemSe (for more information about these nodes, see the Output section).

Output

The report generates a log from which you can obtain the following information:

Node

Description

Statistics

Contains data about selected, processed, and rejected employees.

Magnetic file — TemSe

Enables you to view the file or download it to your local disk.

Magnetic file — ALV

Enables you to view the data of the declaration generated in ALV format.

Technical log

Displays a detailed analysis of the data for each employee.

The sum of negative amounts from previous periods to be deducted is represented by the sum icon and the word negat..

Messages

Contains employee-related messages (Person-Specific Messages) or messages about the report execution (General Messages).

Employees with previous year declaration

Shows employees with substitution declaration in years. The income tax return must be sent to those employees.

If you have selected the Generate declaration since start of year field, for each month generated the report displays a node that includes the TemSe and ALV files, the messages, and the technical log with the recalculated payroll results for the month in question.

Activities

To access this report, on the SAP Easy Access screen choose Start of the navigation path Human Resources Next navigation step Payroll Next navigation step Europe Next navigation step Portugal Next navigation step Subsequent activities Next navigation step Other periods Next navigation step Lists/statistics Next navigation step Reporting Next navigation step Tax Next navigation step Monthly income declaration End of the navigation path.