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What do I do if I am entitled to payroll tax?

Practitioner fills out payroll tax on computer

You must register with SKAT and pay 8.1% of the wage sum or 4.12% of turnover quarterly for turnover over 80,000 kr. annually.

You must register with SKAT and pay payroll tax quarterly if your turnover exceeds 80,000 DKK annually.

Payroll tax is a tax of 8.1% of your payroll or 4.12% of your turnover if you have no employees. As a practitioner, you should choose the method that best suits your situation.

Practical steps:

  • Register on SKAT's self-service no later than 8 days after you become liable for tax
  • Pay quarterly no later than the 1st of the month after the end of the quarter
  • Keep records of payroll and turnover
  • Consider an accountant to help with calculations and reporting

Remember that payroll tax is in addition to VAT if you are also VAT registered. Contact SKAT or an accountant for advice on your specific situation.

Related questions

Do I need to register for VAT to offer services?

VAT registration is required for turnover exceeding 50,000 kr. annually, but voluntary registration is possible from the first krone.

Do I need a CVR number as a data controller?

Yes, all independent practitioners must have a CVR number to invoice patients and report to SKAT.

Do I have to pay VAT if I earn under 50,000 kr per year?

Under 50,000 kr annual turnover you do not have to pay VAT, but still need to have a CVR number and must not charge VAT.