Resource companies must register with the Greenlandic Employer Register. This registration ensures that the company reports and pays taxes on employee wages correctly. Registration is required for reporting wage expenses and paying withholding tax as well as social contributions. Employers are required to pay a labour market contribution of 1.1% of gross wages (2024). For companies not covered by the gross tax system, municipal and national taxes must be paid on wages.
Tax liability also applies during shorter stays in the country. Employees receiving wages for work performed in Greenland for more than 14 days are generally subject to taxation in Greenland. Employers are responsible for:
- Registering with the Employer Register.
- Reporting wages and taxes.
This ensures proper compliance with Greenlandic tax laws.