Index: flang/lib/Lower/PFTBuilder.cpp
===================================================================
--- flang/lib/Lower/PFTBuilder.cpp
+++ flang/lib/Lower/PFTBuilder.cpp
@@ -161,7 +161,8 @@
     } else if constexpr (lower::pft::isConstruct<A> ||
                          lower::pft::isDirective<A>) {
       if constexpr (lower::pft::isDeclConstruct<A>)
-        return;
+        if (pftParentStack.back().getIf<lower::pft::ModuleLikeUnit>())
+          return;
       exitConstructOrDirective();
     }
   }
@@ -317,10 +318,12 @@
     pftParentStack.emplace_back(eval);
     constructAndDirectiveStack.emplace_back(&eval);
     if constexpr (lower::pft::isDeclConstruct<A>) {
-      popEvaluationList();
-      pftParentStack.pop_back();
-      constructAndDirectiveStack.pop_back();
-      popEvaluationList();
+      if (pftParentStack.back().getIf<lower::pft::ModuleLikeUnit>()) {
+        popEvaluationList();
+        pftParentStack.pop_back();
+        constructAndDirectiveStack.pop_back();
+        popEvaluationList();
+      }
     }
     return true;
   }
Index: flang/test/Lower/pre-fir-tree06.f90
===================================================================
--- flang/test/Lower/pre-fir-tree06.f90
+++ flang/test/Lower/pre-fir-tree06.f90
@@ -10,3 +10,30 @@
 end
 ! CHECK: End ModuleLike
 
+! CHECK: Program main
+program main
+  real :: y
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(y)
+end
+! CHECK: End Program main
+
+! CHECK: Subroutine sub1
+subroutine sub1()
+  real, save :: p
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(p)
+end
+! CHECK: End Subroutine sub1
+
+! CHECK: Subroutine sub2
+subroutine sub2()
+  real, save :: q
+  ! CHECK-NEXT: OpenMPDeclarativeConstruct
+  !$omp threadprivate(q)
+contains
+  subroutine sub()
+  end
+end
+! CHECK: End Subroutine sub2
+