What is the Single Report?
The Single Report (SR) is a mandatory annual declaration that gathers detailed information on the social activity of companies, namely data relating to employees, remuneration, working hours, training, and occupational health and safety.
This document provides a comprehensive snapshot of a company’s labour reality and is used by public authorities for statistical purposes, inspections, and the development of labour policies.
Who is required to submit it?
All employers with employees under an employment contract must submit the Single Report, regardless of their size or sector of activity.
The following are excluded:
- Self-employed individuals without employees
- Entities with no employees
Submission deadline in 2026
Under normal circumstances, the deadline runs between March and April. However, in 2026 there was an exceptional postponement, with the submission period set as follows:
📅 From 4 to 31 May 2026
This postponement results from technical and administrative adjustments to data collection systems.
What information must be included?
The Single Report comprises several annexes and requires detailed information, including:
- Identification of the company and its establishments
- Number of employees and professional categories
- Remuneration and types of contracts
- Working hours and overtime
- Professional training
- Health and safety at work
- Employee inflows and outflows
This set of data allows for a complete analysis of the company’s workforce structure.
Consequences of non-compliance
Failure to submit, or late submission, constitutes a serious offence, subject to fines and potential inspections by the authorities.
Additionally, errors or omissions may lead to tax and social security inconsistencies, increasing the risk of penalties.
Best practices to avoid issues
To ensure a smooth and error-free submission, it is recommended to:
- Prepare HR data in advance
- Validate professional categories and classifications
- Confirm training and health & safety records
- Review consistency between accounting and payroll
- Use appropriate software to support completion
Timely preparation significantly reduces the risk of errors and delays.
Conclusion
The Single Report remains one of the main reporting obligations for companies in Portugal. Despite the postponed deadline in 2026, the level of scrutiny remains high.
Complying with this obligation is not only a legal requirement — it is also an opportunity to ensure the quality of internal company data and strengthen labour compliance.
How Nominaurea can help
Nominaurea provides specialised support in the preparation and submission of the Single Report, ensuring:
- Rigorous data collection and validation
• Coordination between accounting and human resources
• Accurate completion of all annexes
• Full compliance with legal deadlines
With Nominaurea, a complex obligation becomes a simple, secure, and efficient process.
