2.3.4 Debt Collection

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Denmark /2. Mechanics of payroll /2.3 Other withholding / 2.3.4 Debt collection

Commentary

Denmark

Where a debt is owed to the public authorities an Executive Order can be issued for its direct collection.

SKAT add an additional withholding

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1.3.1 Monthly filings

Introduction

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

9.5 Work permits

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2.3.4 Debt collection

Denmark

1.3.1 Monthly filings

Introduction

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

9.5 Work permits

6.1.1 EU social security agreement

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

8.2 Failure to pay social security

4.4 Interest-free loans

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.3 Leave of absence

7.1 Per diems

9.6.2 Holiday pay

2.1.1 Tax deduction cards

3.4 Severance pay

9.3 National collective bargaining agreement (CCNL)

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2.3.4 Debt collection

Denmark

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POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT