Registration and Deregistration with the Employer Register
When should I register with the Employer Register?
You must register no later than 10 days after the first salary payment. However, you may register earlier, but it is important to state the expected month of the first salary payment.
Is there automatic registration in the Employer Register when a CVR number is assigned?
No, the CVR Register and the Employer Register are not connected. You must register separately with the Employer Register. The registration form can be found here.
What should I do if I no longer have employees?
If the business ceases operations, this must be reported to the Employer Register no later than 10 days after the last salary payment. If the business has not ceased but is not expected to have employees for six months or a year, you can apply for sporadic reporting.
Can I backdate deregistration, for example, six months or a year?
As previously mentioned, deregistration must occur no later than 10 days after the last salary payment.
Reports
When must I submit monthly reports?
Reports must be submitted no later than the 10th of the month. For example, the March 2018 report must be submitted by April 10, 2018.
Does the deadline apply even if it's a holiday/weekend?
No, the deadline will automatically be moved to the next business day. For example, if May 10, 2018, is a holiday, the deadline will be moved to May 11, 2018.
Do I have to submit reports every month, even if I haven’t had employees for part of the year?
Once registered in the Employer Register, a report must be submitted each month. If you only have employees for a few months each year, you can apply for sporadic reporting. The application must be submitted in writing and sent to Sulinal@nanoq.gl.
When should I include holiday pay in the reports?
Holiday pay should be included in the income year in which it was earned. For example, holidays earned in 2017 (to be taken in 2018) should be included in the 2017 reports.
Can I request an extension for submitting a report?
No extensions are granted for report submissions.
Can I submit a report with zero initially and correct it later due to holidays or other reasons?
No, this is illegal and can result in fines or other penalties.
Why am I being charged an estimate for A-tax and AMA?
Each time a report is not submitted on time, the Employer Register will generate an estimate, which will be sent for invoicing at the next billing cycle. These must be paid until a report is submitted by the employer.
Can I appeal the estimate for A-tax and AMA?
Yes, you can. The appeal should be sent to Sulinal@nanoq.gl with an explanation of the situation.
Nets Invoicing
When do I need to pay A-tax and AMA?
An invoice is sent from Nets around the 20th of each month. The payment deadline is stated on the invoice, but it is always the 1st of the following month. For example, A-tax and AMA for March must be paid by May 1.
Do I always have to use the invoice for payment?
No, you can also pay via bank transfer to the Tax Agency’s account: 6471-0001002616. Be sure to note the CVR number and the month for which you are paying.
Why do I have to pay for an estimate of A-tax and AMA when there were no employees during the estimated month?
The estimate replaces the report that should have been submitted on time, even if there were no employees during the estimated month. The Tax Agency cannot know if there were employees or not until a report is submitted.
Why are there other amounts on the invoice than the ones I reported?
There may be several reasons for this difference. The most common is that there has been an overpayment in previous months, and the Tax Agency has offset the excess amount against the next payment. If you disagree with the difference, contact Sulinal@nanoq.gl.
Can I sign up for Direct Debit for A-tax and AMA payments?
Yes, you can. Information on how to sign up is included on the Nets invoice. You can also contact your bank for assistance or find enrollment forms at the Tax Agency's citizen service.
Fees
Why am I being charged a fee?
A fee is charged when a report is submitted late, after the 10th of the month. The fee is 1% of the A-tax amount, with a minimum of DKK 500 and a maximum of DKK 1,000.
What should I do if I believe the fee was charged incorrectly?
Contact the Tax Agency or write to Sulinal@nanoq.gl with proper documentation showing that the report was submitted on time. Proper documentation could be a receipt from electronic submission or a fax confirmation for mailed reports. If the report was sent by post, the Employer Register will use the postmark as the submission date.
I didn’t receive an estimate for A-tax/AMA, but I was charged a fee.
Fees are based on the submission date of the report. If the report is submitted after the 10th of the month, a fee is generated, regardless of whether a report was submitted before the next Nets invoicing.
Can I appeal a fee?
Yes, you can. Appeals can be sent to Sulinal@nanoq.gl or tax@nanoq.gl with a detailed explanation of the appeal.
Salary Statements
When must salary statements be submitted?
The deadline for submission is January 31 each year.
Do I need to submit an A10 form when sending in salary slips?
Yes, when sending salary slips to the Employer Register, an A10 form, filled out and signed, must always accompany them.
Can I request an extension for submitting salary statements?
No extensions are granted for the submission or filing of salary statements.
Can I request a copy of an annual salary slip from the Tax Agency?
No, the Employer Register does not provide copies to either employers or employees. Employees must contact their employer, who is required to keep records of A-income and A-tax paid and provide salary slips to individual employees.
I have more than 20 employees but don’t have internet access at home—what should I do?
By law, employers with at least 20 employees must report electronically (see Regulation No. 10 of September 20, 2011, Section 12 and 28, respectively). A broken computer or lack of internet access is not a valid reason for failing to report electronically.