Yearly Salaries and Tax reports

All entities that pay wages are required to register in the Employer Register.

You are obligated to report information regarding employees' wages, tax, pensions, fringe benefits, and tax on foreign pensions to the Employer Register, Sulinal. You are also required to inform employees of their wages and tax amounts for the past year.

As an employer, you must maintain records of paid A-income and withheld A-tax. Payroll records and supporting documentation must be retained for 5 years from the end of the relevant financial year.

Digital reporting

You can submit annual payslips via sulinal.nanoq.gl.

If you have 20 or more employees, you are required to submit digitally.

The Tax Agency has provided a guide on how to submit digitally. Please, find the Greenlandic or Danish guide by changing languague at this page. 

Reporting via Form

When manually submitting an annual payslip via form, you must complete and submit:

• A11: "Employee Income Information for 20xx"
• A10: "Statement of Wages, Pensions, etc., for 20xx"

Forms can be submitted in the following ways:

• By visiting your local Tax Office
• By emailing them to sulinal@nanoq.gl

You must prepare an annual payslip (A11) for each of your employees, which should include the following information:

• Employee information: CPR number, name, and address
• Tax municipality
• Your company’s information: including CVR number and address
• Work period
• Employee’s total A-income for the year, including wages and any sales
• Employee’s total withheld A-tax for the year
• Employee’s total A-tax on foreign pensions for the year
• Value of fringe benefits provided to the employee for the year, listed as A-income
• Registration of B-income
• Pension information: If the employee has a pension scheme outside Greenland, it is taxed at the time of contribution. You must indicate the amount of tax withheld from the contribution.

When calculating the total amounts for the year, it is easiest to base them on the monthly reports you previously submitted.

The Tax Agency has provided a guide on how to complete each field on the A11: Guide to Completing A11. Please find the Greenlandic and Danish versions by changing language. Contact the emplyer register if you need guidance. 

Forms for A11 Reporting

• A11 Form – PRIVATE Employers: Employee Income Information for 20xx
• A11 Form – PUBLIC Employers: Employee Income Information for 20xx

Forms are in Greenlandic and Danish and are found by changing language.

Based on the annual payslips (A11), you must prepare a summary of the total wages and pensions as well as the total A-taxes for the year. For A11 payslips not submitted digitally, the A10 form should include:

The Tax Agency has provided a guide on how to complete each field on the A10: Guide to Completing A10. Please find guide is in Greenlandic and Danish via the select languague funtion. 

A10 Forms

• Digital Submission: When you submit digitally, you will receive a confirmation that your information has been submitted.

• Email Submission: If you submit to sulinal@nanoq.gl, you will receive an automatic confirmation that your email has been received.

• In-Person Submission: If you deliver the forms to a Tax Agency office, your documents will be stamped, and you can receive a copy.

In the Employer Register, an initial check will be made to ensure that the totals on your A11 forms match the amounts reported on your A10 form or through your digital submissions.

• If the amounts match, you will not receive any further notice.
• If the amounts do not match, you will be notified to correct the information.

The submitted information is stored for potential future audits.
The Tax Agency conducts employer audits and may cross-check your provided information with control data.

Incorrect Reporting

It is your responsibility to ensure that the annual payslips and the consolidated statement are accurate. The Employer Register will reject incorrectly completed annual payslips.

If the Tax Agency finds that your reporting is incorrect, such as failing to report fringe benefits accurately, you will be notified to correct the information and may be subject to a tax fine. The Tax Agency can audit your information up to five years retrospectively to verify its accuracy.

The annual salary statement can be submitted to the Employer Register at the Tax Agency from January 2 until the end of January.

If your business ceases operations, the deadline for reporting is no later than 10 days after the last salary payment.

Provisions in §§ 30, 31, and 32 of Greenland's Act No. 11 of November 2, 2006, on the Administration of Taxes.