Key Benefits:
Appendix 1 |
Publication of the amendment of the notice of the daily allowance for wage earners
(DISCONDING)
§ 1
Notice no. 356 of 27. April 2011 on the calculation of the daily allowance for wage earners, shall be carried out in accordance with the Employment Council the following amendment :
1. Appendix 1 the text of Annex 1 shall be replaced by this notice.
§ 2
The announcement shall enter into force on 1. January 2012.
Labour market management, the 14th. December 2011
Marie Hansen
/ Vibeke Dalbro
Appendix 1
' Appendix 1
Schalatrin and factors may be set for 2012 as follows :
1. Conversion outside of limited rate-with a seaman tax deduction
Skalatrin and conversion factors for the calculation of the members in the daily allowance
1) which are covered by the DIS Convention ; and
2) which are without too limited speed, and therefore a tax-rate tax deduction, cf. § 3, in Act 3. 386 of 27. May 2005 on the taxation of seafarers
to be determined as follows :
Gross revenue :
1) DKK 0-99.800
2) DKK 99.801-389.900
3) DKK 389.901-
corresponds to :
Annual Net Revenue :
1) DKK 0-99.800 converted by factor 1,00
2) DKK 99.801-280.973 converted by factor 1,60
3) DKK 280.974, which is converted by a factor of 2,10
Monthly (net) adjustment is performed according to the following scalatrin :
1) Gross. Revenue between DKK 0-8.317 is converted by 1,00 block
2) Gross. Revenue between DKK 8.318-23.414 is calculated with a factor of 1,60
3) Mdr. Revenue in excess of DKK 23.414 shall be converted by a factor of 2,10 ;
2. Conversion Limited-Without Sweep Tax Deductions
Skalatrin and conversion factors for the calculation of the members in the daily allowance
1) which are covered by the DIS Convention ; and
2) which are operating at a limited rate and therefore do not have a tax-rate tax deduction, cf. § 3, in Act 3. 386 of 27. May 2005 on the taxation of seafarers
to be determined as follows :
Gross revenue :
1) DKK 0-42,900
2) DKK 42,901-389.900
3) DKK 389.901-
corresponds to :
Annual Net Revenue :
1) DKK 0-42,900, which is converted by 1,00
2) DKK 42,901-259,608, which is converted by a factor of 1,60
3) DKK 259609, which is converted by a factor of 2,10
Monthly (net) adjustment is performed according to the following scalatrin :
1) Gross. Revenue between DKK 0-3.575 is calculated by factor 1.00
2) Gross. Revenue between DKK 3.576-21.634 is converted by a factor of 1,60
3) Mdr. Revenue in excess of DKK 21.634 shall be converted by a factor of 2,10.