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 4.12% 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.
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