Ministerial Order No. 289/2025/1 of 1 September approves new instructions for completing the Monthly Remuneration Statement, intended for reporting employment income and the corresponding withholding taxes. The instructions update the regime in light of the amendments introduced by Law No. 45-A/2024, of 31 December, namely with regard to the IRS Jovem (Youth Income Tax) and the taxation of bonuses and gratuities, expressly revoking the instructions previously approved by Ministerial Order No. 33/2024.
