Overview (table of contents)
Tax basis and sectoral breakdown
Adjustment of tax base
Criminal and commencement provisions, etc.
The full text of the Ordinance on the charge of payroll, etc.
Under section 2 (a), section 3, paragraph 4, section 4, paragraph 4, article 6 b, paragraph 6, article 18, paragraph 2, and article 20 of the law on the tax on payroll, etc., see. lovbekendtgørelse nr. 466 of 22. May 2006, as amended by Act No. 526 of 17. June 2008 and tax forvaltningslovens section 35, paragraph 1, of the basic regulation. lovbekendtgørelse nr. 175 of 23. February 2011, as amended by Act No. 649 of 12. June 2013 shall be determined: Chapter 1 exemptions § 1. Religious communities recognised pursuant to Royal resolution is exempt from paying tax. The same applies to religious communities, such as the Ministry of gender equality and empowerment, as well as the Church has granted marriage public and free church organizations and missions, free church organisations, private and independent ecclesiastical institutions, independent congregations and free churches.
Chapter 2 section 2 Registration. Companies that have the same owner, registered under a. Provided that separate accounts for individual companies, companies can, however, request are recorded separately.
(2). Companies that are joint registered according to VAT Law § 47 (4), 2. paragraph, must be registered in accordance with the common payroll afgiftsloven if one or more of the common registered enterprises engaged in taxable activities. Companies that engaged in taxable activities alone, and who do not have the same owner, may request to be registered under a. Companies that are registered under a, regarded as a business.
(3). Changes, which means that a company's settlement of bills shall be notified of changes to TAX no later than eight days after the change has occurred.
Chapter 3 the tax basis and sectoral breakdown section 3. To your company's payroll included any form of salary, as the company's employees have acquired Inc. all charges, regardless of whether they are included in the salary or be granted separately, see. However, payroll afgiftslovens § 4 (3). Wages for employees who are employed in the branches, etc., abroad, and for which the company pays ATP contributions, to be included in the wage bill.
(2). The salary shall be taken into account at the time the expense the company must implement payroll cost.
§ 4. The taxable amount in respect of companies covered by the payroll afgiftslovens § 4, paragraph 4 shall be determined according to the rules laid down in paragraphs 2 to 6 below.
(2). The taxable amount in accordance with paragraph 1 for businesses that must determine the tax base after payroll afgiftslovens § 4, paragraph 2, shall be calculated by the part of the company's payroll, which relate to the taxable part of the company. The company has employees who both carries out activities in the taxable part of the business and other activities, there must be a distribution of the employee's wage bill on the basis of the actual time spent in respectively the taxable part of the company and the rest of the company. Companies that cannot make a statement of the time, to take into account the part of the payroll tax base, who estimated that relate to the taxable part of the company. However, the establishments covered by payroll afgiftslovens § 4 (2). 1 who do not want or can make an actual statement of the time of employees who wholly or partly engaged in activities in the taxable part of the business, make a distribution in accordance with paragraph 6 of these employees.
(3). The taxable amount in accordance with paragraph 1 for businesses that must determine the tax base after payroll afgiftslovens § 4 (1) is the part of the company's payroll with the addition of the company's profits or less the company's deficit relating to the taxable part of the company. The company's payroll is calculated according to the rules laid down in paragraph 2. The part of the company's surplus or deficit, there must be added to the taxable amount shall be determined on the basis of the company's accounts. Leading company not a separate sector accounts for the taxable portion of the company, or the company's financial statements may not be organised in such a way that the distribution of the company's surplus or deficit is demonstrated by the financial statements, the entity shall take into account the part of the taxable amount of the surplus or deficit, which estimated that relate to the taxable part of the company. If the company can't prove the assessment may impose on the company TAX to keep separate accounts for the sector or the taxable parts of the company.
(4). By tax authorities ' assessment of whether the discretionary allocation of the company's payroll and the surplus or deficit in accordance with paragraphs 2 and 3 are made on reasonable way, will a breakdown, corresponding to the ratio between the turnover in the taxable part of the company and the company's total turnover in that income year as a starting point, be taken into account. There may in assessing the discretionary distribution, among other things. take account of turnover, employees, etc.
(5). The taxable amount in accordance with paragraph 1 for businesses both to determine the taxable amount for payroll afgiftslovens § 4 (1) and (2) shall be determined on the basis of a corresponding distribution as referred to in paragraphs 2 to 4.
(6). Establishments covered by payroll afgiftslovens § 4 (2). 1, are both engaged in payroll duties activities and other activities, and who do not want or can make an inventory of the actual time spent for one or more of the employees who wholly or partly engaged in activities in the taxable part of the company, must consider 60% of these employees ' total payroll to be used to fully taxable activities. The remaining 40 per cent of these employees ' total payroll shall be deemed to be used for activities both in the taxable part of the company and to other activities, and this must be added to the payroll tax base after being reduced by the percentage that is calculated by the company after the VAT law § 38, paragraph 1, without prejudice to this rate included the turnover of the activities referred to in section 37 of the VAT law (7).
Chapter 4 section 5 Declaration. The company's declarations after payroll afgiftslovens § § 6, 6 (a) or 6 (b) shall be submitted digitally after tax authorities ' arrangements.
(2). The company argues the charge to deposit in the fields listed in the declarations in accordance with paragraph 1. Amount must be entered in whole dollars.
Chapter 5 Adjustment of tax basis section 6. For companies, which after the submission of the final Declaration of the levy after payroll afgiftslovens section 6 (b) changes in the company's statement of surplus or deficit URf.eks. in the context of the fiscal equation, the paid fee will be adjusted accordingly.
Chapter 6 accounting section 7. Businesses that are registered for payroll afgiftsloven, shall keep accounts, so that the amount taken into account for the calculation of tax for each statement period, is evident from the financial statements.
(2). Accounts, which must be carried out in the ordinary business accounts must be carried out in a clear and orderly way, and it must contain such specifications, it can serve as a basis for the calculation of the levy with Skat.
(3). Companies must keep a record of the total payroll. Parts of the wage bill, which are not to be included for the taxable amount, must be recorded in the accounts or by a separate statement for each period.
(4). Posting of a statement period must include the amount to be taken into account for the wage bill for the period in question.
§ 8. The company's accounting under section 7 for a statement period must be completed before the Declaration is lodged.
(2). TREASURE can require that the company's accounting after a period of at least 14 days must be updated for the assessment periods, for which the closing date for the submission of a declaration is exceeded.
§ 9. Companies shall keep accounts, vouchers and other accounting material for 5 years after the end of the financial year in question.
(2). Computerised at lønanvisning, can collect lists with information about the content of each lønbilag step instead of copies of the said Annex.
Chapter 7 Penal-and effective provisions, etc.
§ 10. Anyone who intentionally or grossly negligently violates § 2, paragraph 3, section 3 (1), (2). paragraph, section 7, section 8, paragraph 1, or article 9, paragraph 1 or fails to comply with an order issued under section 4 (3), 5. section, § 4, paragraph 6, 4. paragraph, or section 8, paragraph 2, be punished by a fine, unless a higher penalty is inflicted for payroll afgiftslovens § 18 (3). Provision of payroll afgiftslovens § 18, paragraph 4, shall apply mutatis mutandis.
§ 11. The notice shall enter into force on the 1. July 2013. At the same time repealed Executive Order No. 183 of 26. February 2013 on charge of payroll, etc.
The Danish Ministry of taxation, the 21. June 2013 Holger k. Nielsen/Jeanette Rose Hansen