Vismas Newsletter
for Payroll and HR,
Q4 - 2014

This newsletter presents the recent changes, deadlines and information regarding payroll and HR matters from Q4 – 2014 of interest to small entrepreneurs and up to large international groups.

If you have questions we are always ready for a consultation free of charge.

HR Legal

Visma is very pleased to welcome Pia Schnell as of 1 January 2015.

Pia Schnell is a solicitor by training, specialized within tax across borders, employment law, HR legal matters and Swedish salary conditions.

In relation to the employment of Pia Schnell, Visma will therefore be able to offer assistance with review of contracts, Swedish salary conditions, calculation of various tax issues, ad hoc HR legal matters, etc.

Please let us know, should you already now need assistance – we will also take the liberty of contacting you later on with further information regarding our new HR Legal.

HR Clip Card

With a Visma clip card, your working day will be easier while saving money. The principle is the same as buying a multiple-ride card for trains/busses in order to save money per trip and not having to buy a new ticket each time you wish to go by bus or train.  

We will prepare your documents on time, as agreed and from case to case. This may be:

  • Employment contracts
  • Contract addendums
  • Warning letters
  • Notices

You may also use a clip for sparring with an HR partner regarding staff issues, HR processes or the content of your employee manual. Each clip covers 1 hour’s support or 1 product, such as a contract or contract addendum, etc.

 The above is settled per ¼ hour or part thereof (15 min.), and the clip card must be used within 24 months. 

May the employer pay for the employee’s private fitness card?

The employer’s payment for the employee’s private fitness card is a taxable staff benefit. This also applies, even if the activity generally can be used for preventing work-related injuries, reducing sickness absence, or the like. The taxable amount constitutes the amount paid by the employer.

Health Insurance

Individual insurance companies offer to split up the health insurance into a private share and an employer share. This means that the employer share of the premium can be tax-free for the employer. The employer will then only be taxed or pay for the private part of the premium. Please contact your insurance company to hear whether it is possible to split up your health insurance into private and employer parts.  

New rates for 2015

Employer-paid telephone has not been changed: DKK 2,600 a year. The same applies to employer-paid car – the value of employer-paid car has a minimum taxation base of DKK 160,000. The value of employer-paid car has a taxation base of up to DKK 300,000 at rate 25 %, and then 20 %.

The tax-free mileage allowance in own car or motor cycle up to 20,000 km per year is DKK 3.70 per km. If you drive more than 20,000 km, the rate is DKK 2.05 per km.

The tax-free subsistence allowances are DKK 471 per day, and DKK 202 per day for accommodation. 

The salary requirement for using the special Danish 26 % tax scheme has been reduced

As from January 1, 2015 the salary requirement for using the special Danish tax scheme according to the Act on Taxation at Source, Section 48E (Kildeskattelovens § 48E) has been reduced. The salary requirement has been reduced with DKK 10,000 per month and is now corresponding a monthly salary of DKK 61,600. The new and lower salary level means that more employees can apply for the 26 %-scheme. 

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