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Payroll tax - lønsumsafgift

When you sell services where you do not add moms, you generally have to pay payroll tax instead of moms.

Payroll tax is a small fee you have to pay off the total sum of wages in the company.

Who pays the payroll tax

This applies for businesses in the health, cultural and public education sector. For example, physiotherapists, taxi drivers, teachers, doctors and alternative practitioners who meet SKAT´s training requirements.
You must register the company payroll tax when it is clear that the basis for calculating the payroll tax exceeds 80,000 kr. over a period of 12 months.

Basis for the calculation of payroll tax

When you need to find a company´s payroll tax, you have to add any form of wages the company employees receive including supplements, regardless of whether they are a part of the wages or are paid separately.

For doctors, cultural businesses, private schools and courses, travel agencies and taxi drivers, payroll tax is 3.08% of payroll plus / minus the company´s profit / loss.

Accounts

You must keep records so you can calculate the payroll tax you must declare and pay to the tax authorities. The accounts must be cept in such a way that SKAT can check that your payroll tax is properly calculated.
At SKAT´s website you can read more about payroll tax – in Danish.

A-kasse kun for selvstændige...

Hvorfor stå i en A-kasse, når man er selvstændig?
En A-kasse er en arbejdsløshedsforsikring der sikrer dig økonomisk.

I Danmark har man mulighed for at modtage forskellige ledighedsydelser, alt efter ens situation, dette gælder også selvstændige.

En af ydelserne hedder dagpenge, dette er den højeste ydelse man kan opnå som ledig, og det er en væsentlig højere sats end kontanthjælp - Det kræver at man er medlem af en arbejdsløshedskasse, også kaldet en A-kasse.

Så se mere om en a-kasse for selvstændige: danaakasse.dk

Jamen, jeg er allerede medlem af en anden a-kasse? – Det gør ikke noget, det er nemt nok, DANA opsiger dit medlemsskab og sikrer, at din anciennitet flytter med og hvis du har betalt forud får du de penge retur.

Så tøv ikke se mere her: danaakasse.dk

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Payroll tax - lønsumsafgift
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