When is D112 due, and what happens if you file late?

D112 is filed even in months when salaries were not actually paid. The obligation follows the employment relationship, not the payment date.

Short answer

D112 is due by the 25th inclusive of the month following the reported one.
Taxpayers on quarterly filing submit by the 25th of the month following the quarter.
If the 25th falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day.
The return is filed including for months when the salary was not actually paid.
Amounts declared but not paid on time carry 0.02% daily interest and a 0.01% daily late-payment penalty.

What the law says

D112 is the return on social contribution and income tax liabilities and the nominal record of insured persons.
Late-payment interest is 0.02% for each day of delay, under the Fiscal Procedure Code.
The late-payment penalty is 0.01% for each day of delay and applies separately from the interest.
Where the non-declaration penalty of 0.08% per day applies, the 0.01% late-payment penalty is no longer due on the same amounts.
Failing to file is a separate offence from failing to pay the declared amounts: the two can add up.

A worked example

An SRL with a single salaried director reports June 2026. The filing deadline is 25 July 2026. If 25 July falls on a Saturday, the deadline becomes Monday 27 July 2026.

If the return is filed on time but the amount is paid 10 days late, 0.2% interest and a 0.1% penalty are due on the outstanding sum — accessories computed per day, not per month.

Common mistakes

Skipping the filing in months without an actual salary payment.
Filing but deferring payment, on the assumption that non-filing and non-payment are the same thing — they are two distinct facts.
Assuming the deadline extends automatically because it fell on a weekend, without checking the next working day.

How 4conta helps

4conta computes D112 from payroll already recorded, so the declared amount and the accounting amount are the same figure. The deadline appears in the filing calendar on the correct working day, not on a fixed 25th.