When you pay salaries or fees to your employees, you have to report it to us. These reports go to the E-income register. This register holds information about the income, such as salaries, state education grants and pension benefits, of all Danes.
- Salary information about your employees.
Please pay attention to the following before you do your reporting:
- the pay period
- the date when the money will be accessible (payment date)
Your employee accrue his salary in the pay period. However, the pay period is not always a calendar month. Numerous hourly-paid employees have a pay period from the 20th of one month until the 19th of the next.
The payment date is the day when the salary is available to your employee. The payment date decides which month your reporting relates to, and it also decides the tax year of your employee.
If your employee is paid twice in the same calendar month, it could have effect on his private financial situation. He may also not be elegible for certain public benefits, housing benefit or free daycare for example. He may also risk getting an incorrect tax assessment notice resulting in outstanding tax.
Therefore, be particularly careful to do your reporting on time - especially at the end or at the beginning of a year. Remember, that payroll agencies or accountant may have short deadlines.
The size of your business, whether it is considered a large or small/medium sized business, is central to when you will have to pay A-tax and labour market contributions.
- your business labour market contribution exceeds DKK 250,000 and/or your A-tax exceeds DKK 1 million within a year, it is considered a large business.
- your business labour market contribution is less than DKK 250,000 and/or your A-tax is less than DKK 1 million within a year, it is considered a small/medium sized business.
Late October is the time to check if you have new deadlines
If the status of your business is changing, you will be given both new reporting deadlines and new payment deadlines. You have to remember to enter the new deadlines in you payroll system. If your business reports pay via a payroll bureau, you need to inform the payroll bureau of any new deadlines.
If you are unsure of how your business is registered, you can see whether it is registered as a large or small/medium sized business from your registration certificate. Please find the certificate in E-tax for businesses (TastSelv) under 'Profil' (Profile), 'Profileoplysninger' (Profile data), 'Registreringsbevis' (Registration certificate).
All employers have to report pay for their employees each month. If you do not pay out a salary one month, you still have to do the reporting to E-income. You do so by making a so-called zero entry.
If you use a payroll agency to pay out salaries, you will either have to ask the agency to make a zero entry or do it your self.
Likewise, if you have registered as an employer in the middle of a month and you do not have to pay any employees that month, you should also make a zero entry.
The Danish Tax Agency
Monday 9.00 - 17.00 Tuesday - Thursday 9.00 - 16.00 Friday 9.00 - 14.00