49.109 EN - Monthly specification of wages and hydrocarbon tax withheld in the calendar month

Please complete and submit this form (49.109 EN) if, as a non-Danish employer, you have withheld 8% labour market contributions and 30% tax for non-Danish employees according to the Danish Labour Market Contributions Act (Arbejdsmarkedsbidragsloven) and the Danish Hydrocarbon Tax Act (Kulbrinteskatteloven).

Every month on the 1st, you must declare and pay the total tax withheld during the previous month. Declaration and payment must reach us no later than the 10th of the month in which the payment is due (for example, the deadline for January is 10 February etc.). Interest will be charged on late payments.

Legislation and statutory rules
The duty of declaration is based on section 1 of the Danish Tax Reporting Act (Skatteindberetningsloven).

---

How to complete the form
Please note that you can only use one line per employee. You can add more employees on the same form. 

In the form, you must specify the currency in which the salary is paid. The exchange rate between this currency and Danish Kroner will depend on the date of the reporting. The exchange rate cannot be entered manually and will correspond to the official exchange rate from Danmarks Nationalbank on the relevant day. 

How to submit the form

1. Download the form to your computer and complete the form.
2. Click the ’Export’ button and save the Excel sheet on your computer.
3. Then attach the saved file to the form via this link: Monthly specification of wages and hydrocarbon tax withheld in the calendar month (virk.dk)

Deadline
The deadline for submitting the form is the 1^st of the following month. Declaration and payment must reach us no later than the 10^th of the following month; otherwise, interest will be charged. 

Payment
The total tax amounts must be transferred to the following bank account (Please note that the tax is only payable in Danish kroner):

Skattestyrelsen
IBAN: DK6202164069071597
BIC/SWIFT code: DABADKKK 
Bank: Danske Bank, Statens Koncernbetalinger, Girostrøget 1 0800 Høje Taastrup
Denmark

---

Form 49.109 EN

---

For users of Apple products:
We often receive forms with empty fields from users who completed their forms in the Safari browser or Mac Image Viewer. The fields are empty due to a technical error in the PDF. We therefore recommend Mac users to complete their forms in another browser or use other software and then submit them to us.