If you use Salary then, as a default, we will automatically make the zero reporting to Skat. Zero reporting is a mandatory report to SKAT which is to be made if you do not pay wages in a given month. We will make these reports on the 10th of the month after a given payroll's due date. You will receive a message from us when this happens.
One cannot make a zero report in Salary by approving an empty payroll. The zero reports will show up as a separate payroll in Salary. You will be able to see the zero report in the menu Payroll when it has been made.
It can never hurt to zero reports, even if you pay wages through another system. It can only hurt not to zero report in a given month if no wages have been paid.
Zero reporting is done on a company level which means that i.e. if only one out of 10 employees have not received any wage in a given month, there is no need to make a zero report for this employee. Zero reporting is only to be done when none of the employees in the company receives any wage in a given month.
Why should you zero report?
If you, in a given month, do not pay out any wage through Salary wherein A-skat or AM-bidrag is to be paid, then you have to tell SKAT about this so they do not think that you have simply forgotten to report anything.
If you are registered as an employee and do not make either a normal wage report to Skat or a zero report, then SKAT will, on the basis of your historic tax payments, simply try to deduce how much A-skat and AM-bidrag you should have paid in a given month. For this work, SKAT claims a fee of 800 DKK
Salary will help you make at least one report pr. month to SKAT, thereby making sure that you will not receive the fee of 800 DKK.
Manual creation and deletion in E-indkomst
If you are registered as an employer, you have the opportunity of manually creating zero reports in E-indkomst or deleting former zero reports. You can do that by going to skat.dk and correcting the reports in E-indkomst