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    • Selv-studie
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      • Tax
        • Registration of an enterprise
        • Case: Café Cosmos and the micro brewery ALT
        • Annual statement of activities
        • VAT
        • Excise duties
        • Deposits
        • Payroll accounts
          • Tax and contribution
          • Danish Labour Market Supplementary Pension (ATP)
          • Labour market contribution (LM contribution)
          • Special Pension Savings Scheme (SP)
          • A-tax
          • Wage annex
          • Reporting to SKAT’s system: eIndkomst
          • Case: Wage calculation
          • Possibility of external assistance
        • Summary and action plan
        • More information
        • Module test
      • Food Legislation
      • Health and Safety at Work
      • Test exam
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Erhvervs- og Selskabsstyrelsen | Payroll accounts
Fines | Tax and contribution

  Payroll accounts

The main rule of the Danish tax system is that taxes must be paid on all earnings. The tax known as “A-tax” must be paid on earned income. The employer must calculate and pay taxes based on the wage earner's tax card and pay wages to all his employees. All enterprises with employees must make payroll accounts, including sole proprietorships.

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