To be able to report wages correctly to SKAT, you must be registered as an employer.
If you're not registered, your submission will be rejected, and the wages will not be recorded by SKAT.
All businesses that pay salaries to employees are legally required to be registered as employers.
You can check whether you're already registered by logging in at skat.dk and using this link.
Important: Dates and Zero Reporting
You must be registered as an employer from the date you first pay out wages.
If you register retroactively, you must remember to submit zero reports for any months where no wages were paid.
After You've Registered
You will first receive a confirmation email from Virk stating that your registration has been received.
You are not officially registered until you receive a second email confirming that your registration has been processed and approved by the Danish Business Authority (Erhvervsstyrelsen).
Only after this can we submit wage reports to SKAT on your behalf.
Note:
If you have already processed payroll without being registered as an employer, you must register as soon as possible.
Once you receive the second confirmation email, you can re-submit the failed payroll report. See how here.
Guide:
Go to www.virk.dk
Click Start
Log in using MitID
Find your company by searching your CVR number
Click Ændre → Ændre/rediger virksomhed
Find the Arbejdsgiver section and select Registrer dig som arbejdsgiver
Choose the following three items:
A-tax (A-skat)
Labour Market Contribution (AM-bidrag)
ATP (Labour Market Supplementary Pension)
Click Registrer
Click the field Arbejdsgiver: ikke registreret and complete the registration
A screenshot from Virk.dk – all highlighted fields must be filled out when you have employees.
FAQ
I just registered as an employer on Virk.dk. Why is my submission still failing?
I just registered as an employer on Virk.dk. Why is my submission still failing?
When you register as an employer via Virk.dk, you will first receive a confirmation email stating that your registration has been received. However, you are not officially registered until you receive a second email confirming that the registration has been processed and approved by the Danish Business Authority (Erhvervsstyrelsen).
Only after this approval can we begin reporting wages to SKAT on your behalf.
Please note that it can take up to 14 days from the time you register on Virk.dk until you receive the second confirmation email.
How do I re-submit a failed payroll report?
How do I re-submit a failed payroll report?
1. Go to the Payroll tab and click on the payroll run that failed.
2. Click Resend tax report.
3. If your employer registration has been completed correctly, the payroll that previously failed will automatically change its status to Completed under Previous Payrolls.
Note: It may take a little while for the status to update.