AN OVERVIEW OF PAYROLL IN NORWAY AND DENMARK

20% off for GPA members


CPD Qualification Hours: 6

International markets continue to grow in importance for British companies, and with this growth comes an expansion of compliance requirements. Whether you are sending expatriates into a country or taking on a small local payroll as part of an acquisition or branch opening, your business will need to ensure it meets all of its obligations. Outsourcing the payroll function may seem the best solution, but the company remains legally liable for any mistakes the outsource partner may make. It is therefore important that the end client is aware of what the major tasks are the outsourcer performs on their behalf, the key deadlines that they need to sign off, and how to interpret key reports and payslip information. This one day course focuses on the major payroll rules in Norway and Denmark.

Attendees will be able to accurately follow a simple pay calculation for each jurisdiction, and should be able to identify all of the key items on a payslip produced in each jurisdiction. You will also be able to:
•Identify all key jurisdiction deadlines
•Understand the penalty regimes and the consequences of getting it wrong
•Have a detailed understanding of the scope of service you are purchasing from an outsource partner
•Identify what information you need to pass to the outsource partner and why you have to provide it

Course content:

Norway
•Norwegian Tax Administration – Skatteetaten
•Income tax rates
•COFTA – Central Office of Foreign Tax Affairs
•D-numbers
•Tax deduction cards
•Form RF-1209
•Tax codes
•Anonymous person procedure
•PAYE calculation – using free on line calculator (or manual tables)
•Special rules for offshore work on Norwegian Continental Shelf
•Form RF-1037 and submission via Altinn
•Submission and payment deadlines
•Reporting codes
•Form RF-1199 for reporting presence in Norway
•Form 1025 Annual pay and tax Certificate
•Special tax and expense rules for expatriates working in Norway
•National Insurance rules
•Special EEA mobility rules as applied in Norway – registration of form A1
•Overview of relevant employment law
•Annual leave
•Sick leave and maternity leave

Denmark
•Tax Office (Skat)
•CPR or personal tax number
•Tax cards
•Preliminary income assessment
•Deductions from income
•Tax rates
•Municipal and church taxes
•Healthcare contributions
•Labour Market Contributions
•PAYE under the A-Tax system
•Payment and filing deadlines
•Form 03.075 monthly filing
•Pay and deduction codes for filing report
•Danish Hydrocarbon Wages Tax calculations
•Spreadsheets I-57 and I-58
•Special tax and expense rules for expatriates working in Denmark
•Fixed social security contributions
•Overview of employment law
•Annual leave
•Sickness and maternity leave

For further information contact us on 0203 871 8870 or training@gpa-global.org

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