As an employer in Denmark, you're legally required to report payroll information to SKAT every month—even in months where no employees have been paid.
In such cases, you must submit a zero report (nulindberetning).
Submitting a zero report never causes harm—even if payroll was handled through another system.
Failing to report at all, on the other hand, can result in financial penalties.
What Does Salary Do Automatically?
If your company is registered in Salary, automatic zero reporting is enabled by default.
That means Salary will automatically send a zero report around the 10th of the following month if no payroll has been processed.
You’ll receive a notification (if enabled) when this occurs.
If you do not approve the regular payroll run, it will automatically cancel itself a few days into the new month. Once cancelled, the system will recognize that no payroll was completed and will submit a zero report instead. The report will appear under Previous Payroll Runs with the label Zero Report.
Note for New Users
If you've just created your company in Salary and there’s no payroll run yet to cancel itself, you’ll need to submit the first zero report manually. Read how here.
When Is Zero Reporting Required?
Only when no employees have received a salary during the period.
If at least one employee has been paid, zero reporting is not required.
Why Is It Important?
If an employer fails to report to SKAT for a given month:
SKAT may estimate A-tax and AM-contributions based on historical data
You may be charged a DKK 800 penalty for non-reporting
With Salary’s automatic zero reporting, you’re guaranteed at least one report per month—helping you avoid SKAT fines.
Manual Zero Reporting and Corrections
If automatic zero reporting is disabled, or if you need to manually or retroactively zero report, there are two options:
Zero Reporting in Salary
1. Go to Payroll and click Create Extra Payroll
2. Under Type, select Zero Reporting
3. Choose the relevant payroll period
4. Click Start Extraordinary Payroll Run. Salary will then send the zero report to eIndkomst
Manual Zero Reporting via SKAT
Alternatively, you can manually zero report at skat.dk through eIndkomst, where you can also cancel previous zero reports if needed.