Key Benefits:
| Chapter 1 | Working damage tax |
| Chapter 2 | Administrative provisions |
| Chapter 3 | Control provisions |
| Chapter 4 | Access to search cover for tax and management costs |
| Chapter 5 | Impact and transition rules |
| Bilag | |
| Annex 1 | |
| Table 1 | |
| Table 2 | |
| Table 3 | |
| Table 4 | |
| Table 5 | |
| Table 6 | |
| Table 7 | |
| Table 8 | |
| Table 9 | |
| Table 10 | |
| Table 11 | |
| Table 12 | |
| Table 13 | |
| Table 14 | |
| Table 15 | |
| Table 16 | |
| Table 17 | |
| Table 18 |
Law on the tax of the contribution to the Occupational Disease Protection of the labour market and of occupational accidents etc.1)
VI MARGRETHE DEN ANDEN, by the Queen of God, we do not:
The Danish Parliament has adopted and We by Our consent confirmed the following law:
Chapter 1
Working damage tax
§ 1. A work damage tax is charged to the state of the Occupational Disease Protection sector.
The tax period, the tax rate and the tax base
§ 2. The tax period is the calendar year.
§ 3. The discharge after section 1 consists of two parts:
1) A tax of 17 per cent of the contributions under the Act on Occupational Damage Protection Section 55(1) of which the safeguardable employers and the voluntarily secured have paid for the previous calendar year. In the statement of the contribution after 1 clause, it is seen from the part of the contribution which is a consequence of the tax by this law, cf. section 8.
2) A tax of 12 per cent of the total capital damages for loss of business performance, reimbursements for lasting but, transitional amounts of death, damages for loss of maintenance, reimbursements for survivors, and postponement to cover future ongoing damages for loss of business capacity and damages for loss of maintenance losses, which the Danish Working Damage Authority has announced in the preceding calendar year as a result of a work accident, in Annex 1.
Substances. 2. In the statement of the tax basis after paragraph 1, no one is seen from the contributions paid after the end of the last timely deposit day of the fourth quarter. These contributions are included in the tax base for the following calendar year.
3. The tax base following paragraph 1, no. 2 includes damages and reimbursements etc. to the following laws:
1) Law on work damage.
2) Act on security against the consequences of occupational damage, in accordance with Act No 943 of 16 October 2000 with subsequent changes.
3) 3) Act on occupational damage insurance, in accordance with Article 450 of 25 June 1987 with subsequent changes.
4. In the statement of the tax base pursuant to paragraph 1, no. 2, the costs of sickness treatment and training and expenditure of the acquisition of prosthesis, glasses and similar as well as wheelchairs, including the cost of repair and renewal of aids, shall be recognised in accordance with the Act on Occupational Damage Protection Section 15, Act on the protection of work injury § 30 or law of the working insurance § 25.
5. In the statement of the tax base pursuant to paragraph 4(2) of Regulation (EC) No 3 and 4, and § 48(6) of Regulation (EC) No 3 and 4, and § 48(6).
6. For the use of the Occupational Disease Protection Regulation and the deposit of the tax, the Danish Working Damage Authority shall set up each year last 20 April the sum of claims for loss of business capacity, reimbursements for lasting but, transitional amounts by death, damages for loss of maintenance and reimbursements for survivors, as the Danish Working Damage Authority has recognized in the previous calendar year as a result of a work accident. This statement is final. Amendments as a result of the decision of the Ankestyrelsen shall not be included in the tax base in the cases where the decision of the Ankestyrelsen is first taken after the Danish Working Authority has notified the Occupational Disease Protection of the Labour Market on the sum of the claims of identification of persons. The same applies to court decisions.
Chapter 2
Administrative provisions
§ 4. Work market Business disease protection shall lead an account of paid contributions after Section 3(1), which may form the basis of the tax statement for each tax period and for checks with the payment of the tax. The account can be carried out in the institution’s general business account after the rules of the Bookkeeping Act.
Substances. 2. Work market Business disease protection must store a copy of receipts or other documents, including in electronic form, which forms the basis of the tax calculation. The storage can be done electronically. Accounting material, including invoices, must be kept for 5 years after the end of the financial year.
3. The Minister of Tax may lay down detailed rules on the Accounting of the Labour Market.
§ 5. Work market Business disease protection must be notified to the registration of customs and tax management.
Substances. 2. Work market In the tax year, the tax year must specify and deposit the tax. If the last day of the notice date is a Saturday or Sunday, it is considered almost the following everyday life as the last timely indication and payment day. The tax is due to payment on 1 September in the tax year.
3. In the absence, inadequate or not timely indication, payment or accounting of this law lov 4 and 5, paragraph 2, the rules of Section 4(1) and 2, §§ 4 a-8 and § 18 of a corresponding application shall apply.
4. The Minister of Tax may lay down detailed rules on the indication and deposit of the tax.
Chapter 3
Control provisions
§ 6. The tax and tax management has at any time against credentials without court order access to conduct inspection at the Occupational Disease Protection of the Work Market and to inspect the institution’s business books, other accounting materials, correspondence etc., whether such information is stored on paper or other media.
Substances. 2. The employee of the labour market and the institution shall provide the customs and tax management of the customs supervision and assistance with regard to the inspection referred to in paragraph 1.
3. Material referred to in paragraph 1 shall be provided or submitted to the customs and tax management. This also applies if the material is available in electronic form.
§ 7. Public authorities shall, upon request, notify the customs and tax management any information to the control of the management with the payment of the tax.
Chapter 4
Access to search cover for tax and management costs
§ 8. In order to cover the tax by Section 1, the Occupational Disease Protection of the Work Market may increase the contribution by law on work damage § 55 of the time after the entry into force of the law. In the increase of the contribution, the Occupational Disease Protection of the Work Market can be rounded to the nearest crown amount.
Substances. 2. In the increase of the contribution after paragraph 1, the Occupational Disease Protection of the Work Market shall set the increase for each of the safeguardable employers and the voluntarily secured by industry relations, the number of full-times and the part of the tax which can be attributed to the industry subgroup, in accordance with the Act on Working Damage § 58 a, which they are responsible employers or voluntarily secured are in accordance with paragraph 2. 3.
3. In the increase of the contribution to security employers and voluntarily secured in the industry subgroup ‘Uoplyst’, the Occupational Disease Protection of the Working Market should be able to establish the increase, so that the increase is an average of the amount that contributed is increased by per full-time in the other industry groups. As a consequence, the increase of the contribution in the other industry subgroups shall be corrected in accordance with the calculated increase for the industry group ‘Uoplyst’.
4. In the increase of the contribution after paragraph 1, the Occupational Disease Protection of the Work Market can only increase the contribution of what is necessary to cover the tax after Section 1. Any over or deficit must be equal to a regulation of the contribution after paragraph 1 of the following calendar year.
5. For the use of the Occupational Disease Protection Statement of the Work Market pursuant to paragraph 2 and 3, the Danish Labour Authority shall notify the Danish Working Market’s Business Disease Protection on the size of the notified occupational accident claims etc. with regard to the industry. Where the assessment of the Danish Working Damage Authority’s assessment of industry relations is subject to work protection § 49(1), 4 para.
Section 9. In order to cover administrative costs resulting from this law, the Occupational Disease Protection of the Work Market may, together with the aid of work damage § 55, charge an amount of the safeguardable employers and the voluntarily secured persons referred to in Section 48(1).
Substances. 2. The amount per full-time amount after paragraph 1 shall not exceed a nominal amount of DKK 4.
3. The basic amount after paragraph 2 is governed by the section 20 of the person tax law. The regulated amount is rounded up to the nearest ear amount.
Chapter 5
Impact and transition rules
Section 10. The law shall enter into force on 1 January 2013.
§ 11. The tax of Section 1 includes paid contributions under the Act on Occupational Damage Protection § 55, which relates to risks taken by the Occupational Disease Protection of the Labour Market from and with 1 January 2013, and occupational accidents, etc., as the Danish Labour Authority has recognized 1 January 2013 or later.
Substances. 2. The tax base for 2013 has paid contributions relating to 2013 and occupational accidents etc. to recognised in 2013. For 2013, the Labour Market’s Business Disease Protection provides a preliminary tax based on the sum of paid contributions for 2012 and recognised damages for loss of business capacity and reimbursements, which are recognized by the Danish Labour Damage Authority in 2012. Together with the indication and the deposit of the work damage tax for 2014, the Occupational Disease Protection of the Work Market indicates the final charge for 2013 calculated on the basis of the actually paid contributions for 2013 and the sum of the actually known occupational accidents. If the preliminary charge for 2013 is greater than the final tax for 2013, the work damage tax that the Occupational Disease Protection of the Work Market can be set and deposited in 2014.
§ 12. In Act No 513 of 7 June 2006 amending the Act of Art, the Danish Companies Act and various other laws (Directive via one tax account), which changed by Section 7 of Act No 1338 of 19 December 2008, Section 5 of 21 December 2010 and Section 22 of 18 June 2012 shall be amended as amended as follows:
1. In § 1, no. 9, paragraph 16, no. 18, as a new number:
»19) the occupational damage law,«.
19 and 20 are then no 20 and 21.
§ 13. The law does not apply to the Faroe Islands and Greenland.
Given at Amalienborg, on 21 December 2012
Under Our Royal Hand and Segl
MARGRETHE R.
/ Holger K. Nielsen
Bilag
Annex 1 – Provision factors used by the Danish Working Damage Authority for the assessment of the value of the ongoing damages for the calculation of the calculation basis for the collection by Section 3(2).
Annex 1
Provisional factors used by the Danish Working Damage Authority for the assessment of the value of the ongoing damages for the calculation of the calculation basis for the collection of the work damage tax by Section 3(2) of the Act.
The reference factors have been determined for a performance of DKK 1 annually paid in the order period by 1/12 each month.
The reference factors have been determined by a base rate of 2.00 per cent and with a mortality as set out in the aktuar calculation basis G82.
The reference factors in Table 1-10 are used in the statement of the value of continuous compensation to injured parties receiving compensation for loss of business performance by law on work damage, 848 of 7 September 2009 with subsequent changes.
Table 1 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the age of 67.
Table 2 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the age of 67.
Table 3 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the total 661⁄2 years.
Table 4 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the total 661⁄2 years.
Table 5 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the age of 66.
Table 6 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the age of 66.
Table 7 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the filled 651⁄2 years.
Table 8 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the filled 651⁄2 years.
Table 9 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the age of 65.
Table 10 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the age of 65.
The reference factors in table 11-14 are used in the statement of the value of continuous damages to injured parties receiving compensation for loss of business performance by law in accordance with the Act No 943 of 16 October 2000 with subsequent changes, and the Act on Occupational Damage, cf. Act No 450 of 25 June 1987 with subsequent changes.
Table 11 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the age of 65.
Table 12 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the age of 65.
Table 13 is used in the statement of the value of the continuous replacement for men when the replacement is recognized until the age of 67.
Table 14 is used in the statement of the value of the continuous replacement for women when the replacement is recognized until the age of 67.
The provisions of Table 15-18 shall be used in the statement of the value of continuous damages to the survivors receiving compensation for loss of maintenance by law in accordance with statutory disclosure no. 848 of 7 September 2009, with subsequent changes, law of ensuring against the consequences of working damage, cf. statutory disclosure No 943 of 16 October 2000 with subsequent changes, and law on occupational insurance, cf.
Table 15 is used in the statement of the value of the continuous replacement for men (common/supplier).
Table 16 is used in the statement of the value of the continuous replacement for women (common/supplier).
Table 17 is used in the statement of the value of the continuous replacement for men (children).
Table 18 is used in the statement of the value of the continuous replacement for women (children).
Table 1
Compensation for the loss of business capacity to the 67th year by law on work damage protection, 848 of 7 September 2009 with subsequent changes.
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Table 2
Compensation for the loss of business capacity to the 67th year by law on work damage protection, 848 of 7 September 2009 with subsequent changes.
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Table 3
Compensation for the loss of business capacity recognised for the 661⁄2 years after the law of work damage, 848 of 7 September 2009 with subsequent changes.
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Table 4
Compensation for the loss of business capacity recognised for the 661⁄2 years after the law of work damage, 848 of 7 September 2009 with subsequent changes.
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Table 5
Compensation for the loss of business capacity to the 66th year by law on work damage protection, 848 of 7 September 2009 with subsequent changes.
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Table 6
Compensation for the loss of business capacity to the 66th year by law on work damage protection, 848 of 7 September 2009 with subsequent changes.
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Table 7
Compensation for the loss of business capacity recognised for the 651⁄2 years after the law of work damage, 848 of 7 September 2009 with subsequent changes.
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Table 8
Compensation for the loss of business capacity recognised for the 651⁄2 years after the law of work damage, 848 of 7 September 2009 with subsequent changes.
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Table 9
Compensation for loss of business capacity to the 65th year by law on work damage protection, 848 of 7 September 2009 with subsequent changes.
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Table 10
Compensation for loss of business capacity to the 65th year by law on work damage protection, 848 of 7 September 2009 with subsequent changes.
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Table 11
Compensation for the loss of business capacity recognised for the 65th year by law on security against the consequences of work damage, in accordance with Act No 943 of 16 October 2000 with subsequent changes, and law of work damage insurance, in accordance with Act No 450 of 25 June 1987 with subsequent changes.
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Table 12
Compensation for the loss of business capacity recognised for the 65th year by law on security against the consequences of work damage, in accordance with Act No 943 of 16 October 2000 with subsequent changes, and law of work damage insurance, in accordance with Act No 450 of 25 June 1987 with subsequent changes.
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Table 13
Compensation for the loss of business capacity recognised for the 67th year by law on security against the consequences of occupational damage, in accordance with Act No 943 of 16 October 2000 with later changes, and law of labour damage insurance, in accordance with Act No 450 of 25 June 1987 with subsequent changes.
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Table 14
Compensation for the loss of business capacity recognised for the 67th year by law on security against the consequences of occupational damage, in accordance with Act No 943 of 16 October 2000 with later changes, and law of labour damage insurance, in accordance with Act No 450 of 25 June 1987 with subsequent changes.
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Table 15
Compensation for the loss of maintenance granted in accordance with the Act on Occupational Damage Protection, 848 of 7 September 2009, with later changes, the Act on Processing of Work Damage, cf. Actuation No 943 of 16 October 2000 with subsequent changes, and the Act on Occupational Damage, cf. Act No 450 of 25 June 1987 with subsequent changes.
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Table 16
Compensation for the loss of maintenance granted in accordance with the Act on Occupational Damage Protection, 848 of 7 September 2009, with later changes, the Act on Processing of Work Damage, cf. Actuation No 943 of 16 October 2000 with subsequent changes, and the Act on Occupational Damage, cf. Act No 450 of 25 June 1987 with subsequent changes.
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Table 17
Compensation for the loss of maintenance granted in accordance with the Act on Occupational Damage Protection, 848 of 7 September 2009, with later changes, the Act on Processing of Work Damage, cf. Actuation No 943 of 16 October 2000 with subsequent changes, and the Act on Occupational Damage, cf. Act No 450 of 25 June 1987 with subsequent changes.
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Table 18
Compensation for the loss of maintenance granted in accordance with the Act on Occupational Damage Protection, 848 of 7 September 2009, with later changes, the Act on Processing of Work Damage, cf. Actuation No 943 of 16 October 2000 with subsequent changes, and the Act on Occupational Damage, cf. Act No 450 of 25 June 1987 with subsequent changes.
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1) As a draft, the law has been notified in accordance with Directive 98/34/EC of the European Parliament and of the Council (information procedure Directive) as amended by Directive 98/48/EC.
