Arbejdsgiverindberetninger

Arbejdsgiverindberetninger, which translates to employer reporting in English, refers to the mandatory submission of information by employers to various government authorities in Denmark. These reports are crucial for the accurate collection of taxes, social contributions, and other relevant data. The primary authority receiving these reports is SKAT, the Danish Tax Agency.

Employers are obligated to report details about their employees' earnings, deductions, and benefits. This includes salary, holiday pay, pension contributions, and any other remuneration. The reporting is typically done electronically through a system called Indberetningsservice (Reporting Service). This system ensures a standardized and efficient way for employers to transmit the necessary data.

The information provided in arbejdsgiverindberetninger is used for several purposes. It forms the basis for calculating employees' income tax, labour market contributions (AM-bidrag), and ATP (Arbejdsmarkedets Tillægspension). It also plays a role in statistics used for economic planning and analysis. Failure to submit timely and accurate reports can result in penalties for the employer. The specific requirements and deadlines for these reports are set by Danish legislation and are subject to change.