Ordinance Amending The Ordinance On Labour Market Contribution

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om arbejdsmarkedsbidrag

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=128957

Ordinance amending the Ordinance on labour market contribution

§ 1

In executive order No. 1524 by 14. December 2006 on labour market contribution, as amended by Decree No. 827 of 4. July 2007, article 4 of Decree No. 1243 of 23. October 2007, Decree No. 1482 by 12. December 2007, Executive Order No. 406 of 19. May 2008 and Decree No. 1322 by 9. December 2008, is amended as follows:

1. Article 3, paragraphs 2 and 3 shall be deleted and replaced by: ' (2). Statement and deduction under paragraph 1 shall be carried out at the same time as that of other contributory income that relates to that particular pay period.

(3). Can deduction in accordance with paragraph 2 of the labour market contribution of private use of other assets than multimedia, see. equation section 16, paragraph 12, does not happen in the paid or credited fissure contributory income, the remaining amount, if possible, be included in the debtor's income is paid or credited for the following pay periods within the same calendar year. Contributions that cannot be contained within the same calendar year, shall be charged separately with the debtor of the Customs and tax administration on the basis of the information is taken into account for tax assessment.

(4). Can deduction in accordance with paragraph 2 of the labour market contribution of private use of multi media, see. equation section 16, paragraph 12, does not happen in the paid or credited fissure contributory income, the remaining amount will be charged separately at the debtor of the Customs and tax administration on the basis of the information is taken into account for tax assessment.

(5). Notwithstanding paragraph 2, deduction of labour market contribution in value of multimedia available in the January to March 2010 is postponed, then the deduction is made in paid or credited grated contributory income for a subsequent pay period. However, this deduction must be made at the latest at the time of the first disbursement or accreditation of contributory income after 31 December 2006. March 2010. Deduction can not be done in the paid or credited fissure contributory income, paragraph 3 apply mutatis mutandis on the remaining amount. '

§ 2

The notice shall enter into force on the 1. January 2010.
The Danish Ministry of taxation, the 11. December 2009 Kristian J/k.-h. Ludolph