The Relatório Único (RU) in Portugal is a legal, annual, and mandatory requirement for all companies employing workers, in which detailed information about the company’s social activity and its employees is collected.

The RU for 2025 will begin later than expected and later than established in Portaria n.55/2010, of January 21. This involves a new submission period this year running from May 4 to May 31, 2026.

In addition to the change in the submission dates for the Relatório Único, this year will also include the new revision of the Classification of Economic Activities -Revision 4 (CAE Rev.4)- and the changes introduced to Parish Codes.

This report consists of 6 appendices, in addition to the cover sheet (Appendix 0):

  • Appendix A: personnel structure
  • Appendix B: employee inflow and outflow
  • Appendix C: annual continuous training report
  • Appendix D: annual occupational health and safety activities report (ohs)
  • Appendix E: strikes
  • Appendix F: service providers (optional).

The cover sheet (Appendix 0) includes general data about the employer, such as company identification, business activity, turnover, and general information about workers.

Description of the Relatório Único appendices

In summary, it is important to analyze the relevance of each appendix for the 2025 Relatório Único in Portugal:

  • Appendix A (personnel structure) presents detailed information about employees as of October 31 of the year to which the report refers.
  • Appendix B (employee inflow and outflow) records hires, contract terminations, and the respective reasons for termination that occurred throughout the year.
  • Appendix C (continuous training) contains information related to the professional training carried out by employees throughout the year.
  • Appendix D (occupational health and safety) includes data related to the activity of occupational health and safety services.
  • Appendix E (strikes) records all strikes that occurred during the year.
  • Appendix F (service provision) includes information about service providers that carried out activities with the company (optional appendix).

Exemptions from the 2025 Relatório Único

The following are exempt from submitting the Relatório Único: sole proprietors without employees; entities under liquidation or bankruptcy; self-employed workers without employees; and domestic service employers.

Would you like to correctly fulfill this legal obligation in Portugal? Auxadi provides international financial services to multinationals and funds in the Iberian country, ensuring their operational continuity.

Author:

Nuno Raposo Jacinto

Country Manager Portugal

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All information contained in this publication is up to date on 2026. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.