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Ordinance Amending The Ordinance On Labour Market Contribution

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om arbejdsmarkedsbidrag

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Publication of the amendment of the notification of labour market contributions

§ 1

Notice no. 1524 of 14. In December 2006, on labour market contributions, as amended by Notice No 827 of 4. July 2007, section 4 of notice no. 1243 of 23. October 2007, procladition no. 1482 of 12. December 2007, proclame no. 406 of 19. May 2008 and Notice no. 1322 of 9. In December 2008, the following changes are made :

1. Section 3, paragraph 3. 2 and 3, is hereby repealed and the following shall be inserted :

" Stop. 2. Account for the assessment and detention of paragraph 1. 1 shall be carried out at the same time as for other contributory income related to the period in question.

Paragraph 3. Can hold after paragraph 1 2 of the labour market contribution of private use of other assets other than multimedia, cf. Section 16 (4) of the body of the law. The remaining amount of income paid or rewritten for the following salary periods within the same calendar year shall be the remaining amount, if possible, in the payment or repayable income of the person responsible for payment. Contributions which cannot be contained within the same calendar year shall be collected separately from the obligation of duty of customs and tax administration on the basis of the information laid down for the tax recruitment.

Paragraph 4. Can hold after paragraph 1 2 of the social contribution of the private use of multimedia, cf. Section 16 (4) of the body of the law. The remaining amount shall be collected separately from the taxable of customs and tax administration on the basis of the information laid down for the tax intake in the payment or rewritten income of the person concerned.

Paragraph 5. Notwithstanding paragraph 1 2 may be deferred by the social contribution in the value of multimedia at its disposal in January of March, so that the holding is carried out in paid or credited contributory income for a subsequent wage period. However, the arrest must be carried out at the latest by the first payment or rewriting of contributory income after the 31. March, 2010. If the person who is responsible for the unpaid or creditable income cannot be carried out, paragraph 1 shall not take place. 3 similar use shall apply to the remaining amount. `

§ 2

The announcement shall enter into force on 1. January, 2010.

Tax Exterior, the 11th. December 2009Kristian Jensen/ K.-H. Ludolph