When it comes to paying A-tax and labour market contributions, SKAT works with the company types “Small/medium-sized” and “Large” company. All companies registered as employers are categorised by SKAT as either a “Small” or a “Large” company, and the company type depends on the amount paid in labour market contributions and/or A-tax, calculated on the basis of the last 12 months.
When is a company “Large” or “Small”?
The company is classed as “Large” if its labour market contributions are over DKK 250,000 and/or its A-tax is over DKK 1 million a year.
Likewise, the company is classed as “Small” if its labour market contributions are under DKK 250,000 and/or its A-tax is under DKK 1 million a year.
Your registration certificate shows which company type your company is categorised as.
Why is it important?
The company type is important because it means there are different reporting and payment deadlines for labour market contributions and A-tax. For small companies, the payment deadline is typically the 10th of the month after the pay period, or the next banking day if the 10th is not a banking day.
Except 17 January 2022! See all the deadlines on SKAT's website.
For large companies, the payment deadline is the last banking day of the same month as the pay period. This means that if you pay salaries on the last banking day of the month, labour market contributions and A-tax must also be reported and paid on the same date.
Has the company type changed?
Every November, SKAT calculates whether the company type has changed because of higher or lower amounts of labour market contributions and A-tax compared with the previous year. The company typically receives a message about the change of company type, which will mean a change in the payment deadlines.
If you have received such a message about your company, it is important that you change your company type in Zenegy.
In Zenegy, under My company > Salary and bank, you can change the company type to a large or small company. Once the changes are saved, payments of labour market contributions and A-tax will follow the deadlines for the company type and be paid automatically, provided you have an active Nets agreement in Zenegy.
