8.1ÌýÌýÌýÌý Employer failures
Employer failures are fined as detailed below:
| Employer failure | Penalty |
| Failure to register (5.1, 5.2) | DKK 2,000 |
| Failure to give notice of being taxed under work rental rules (6.3.1, or under the researchers/ highly paid scheme 6.3.3) | DKK 2,000 |
| Incorrect A tax processing | From 1 February 2025, DKK 1,400, (DKK 800 prior) (SKAT.dk) |
| Late payment of A tax | From 1 February 2025, DKK 1,400, (DKK 800 prior) (SKAT.dk) |
| Incorrect reporting of A tax and employee details | From 1 February 2025, DKK 1,400, (DKK 800 prior) (SKAT.dk) |
| Inadequate payroll record keeping | From 1 February 2025, DKK 1,400, |
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Web page updated on 17 Mar 2025 15:35