Navigation path


Generic Tax Name Social security contribution (Employers)
Tax name in the national language Social bidrag - arbejdsgivere
Tax name in English Social security contribution - Employers
Member State DK-Denmark
Tax in force since 2006/12/05
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Statutory Notice No 1332, 5th of December 2006 (sygesikringsordning for søfarende).

Statutory Notice No 686, 20th of June 2011 (lønmodtagernes Garantifond) but changed by Statutory Notice No 1233, 24th of November 2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Social security contributions paid by the employers represent a special health insurance for seamen and a Wage Guarantee Fund.

 
Geographical Scope
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments
 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

The special health insurance for seamen

The special health insurance for seamen contributes to health benefits in case of sickness in foreign countries, Greenland and the Faroe Islands. The shipping companies pay the contribution pr. full time seaman in foreign trade according to the Danish State’s actual held average expenses to sickness assistance pr. full time seaman the year before.

 

The Wage Guarantee Fund 

The Wage Guarantee Fund pays the wage earner's wage, holliday allowance, pension and salary increment if the employer goes bankrupt or ceases trading and can't pay the wage earner.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments
 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

The special health insurance for seamen

In 2012 the payment on account per seamen paid by the shipping companies was set to DKK 1,296.00 - the same as DKK 3.60 per work day.

 

The Wage Guarantee Fund 

The Wage Guarantee Fund can at a max pay out DKK 160,000. The Minister for Employment can change the amount of money with regard to the wage development. The fund can make partial payouts.

The Wage Guarantee Fund makes the payout, when the wage earner's claim is reported and dokumented to the fund.

 
Tax due date

The special health insurance for seamen

The payment is collected for each ship. The shipping companies pay the payment on account for the first half of the year in may and for the second in november.

 

The Wage Guarantee Fund 

Private employers, who are recorded to pay VAT, must pay contributions to cover the expenses of the fund. The claim about registration does not count for companies in the Faroe Islands and Greenland. For 2015 the financing contribution is set to DKK 380 per employee.

The financing contribution, which is payed by the private employers, is to be payed to Arbejdsmarkedets Tillægspension (The Supplementary pension of Labour Market), who manages the charge and the recorvery of the financing contribution.

The financing contribuion is calculated by the Arbejdsmarkedets Tillægspension on the basis of the overall contributions, which Arbejdsmarkedets Tillægspension has received from the employers in the previous periode.

 
Tax collector

The special health insurance for seamen

The special health insurance for seamen is collected by the ministry of health

 

The Wage Guarantee Fund 

The Wage Guarantee Fund is managed by Arbejdsmarkedets tillægspension (The Supplementary pension of Labour Market)

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61111a + d61111b

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 745.54 DKK 0.04
2011 991.04 DKK 0.05
2010 914.33 DKK 0.05
2009 140.47 DKK 0.01
2008 177.06 DKK 0.01
2007 229.00 DKK 0.01
2006 472.10 DKK 0.03
2005 531.77 DKK 0.03
2004 535.30 DKK 0.04
2003 518.70 DKK 0.04
2002 290.20 DKK 0.02
2001 165.80 DKK 0.01
2000 243.45 DKK 0.02

Comments