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Payroll in the Nordics: Denmark, Finland, Norway, and Sweden

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Payroll in the Nordics: Denmark, Finland, Norway, and Sweden Global Payroll Taxation and Compliance – Payroll in the Nordics: Denmark, Finland, Norway, and Sweden Our comprehensive course is designed to cover all aspects of payroll management in the Nordic countries of Denmark, Finland, Norway, and Sweden. The aim of the course is to provide sufficient knowledge for anyone who commissions a payroll service from a local expert, so that they can understand the importance of the various documents they may be asked to authorise, interpret a local payslip, and recognize key issues in terms of employee taxation and payroll processing within each jurisdiction. It is ideal for all payroll and HR staff who have responsibility for overseeing an outsourced payroll in any of the jurisdictions. Attendees will be able to accurately follow a simple pay calculation for each country, and should be able to identify all of the key items on a payslip produced in each jurisdiction. Attendees will also be able to: • Identify all key jurisdiction deadlines • Understand the penalty regimes and the consequences of noncompliance • Gain a detailed understanding of the scope of services you are purchasing from an outsource partner • Identify what information you must provide to the outsource partner and why it must be supplied 1 COURSE OUTLINE Denmark Finland This section will cover the following topics: This section will cover the following topics: • Tax Office (Skat) • Tax office structure (Vero) • CPR or personal tax number • Registration and identification of • Tax cards taxpayers • Preliminary income assessment • Alternative flat rate tax for nonresident • Deductions from income foreigners • Tax rates • Tax cards • Municipal and church taxes • Calculation of tax – methods A and B • Healthcare contributions • Starter and leaver processes • Labour Market Contributions • Tax exempt benefits • PAYE under the A-Tax system • Taxation of benefits in kind and valuing • Payment and filing deadlines BIK • Form 03.075 monthly filing • Travel and subsistence • Pay and deduction codes for filing report • Flat rate tax regime for foreigners • Danish Hydrocarbon Wages Tax • Periodic payroll return calculations • Annual payroll return • Spreadsheets I-57 and I-58 • KELA and social contributions • Special tax and expense rules for • Sick and maternity pay expatriates working in Denmark • Pension provision and reporting • Fixed social security contributions • Employment law • Overview of employment law • Working time • Annual leave • Paid holiday calculation • Sickness and maternity leave • Application and scope of collective • Danish Holiday Act for white collar bargaining agreements employees • Job alternation leaves • Resources available in English • Personnel funds – tax treatment 2 COURSE OUTLINE Norway Sweden This section will cover the following topics: This section will cover the following topics: • Norwegian Tax Administration • Registration of employer obligations (Skatteetaten) • Difference in withholding obligations • Income tax rates where a permanent establishment is • Central Office of Foreign Tax Affairs created or not created • D-numbers • Swedish Tax Agency (Skatteverket) • Tax deduction cards and tax tables • A-Tax withholding rules • Form RF-1209 • Church, municipal, and national taxes • Tax codes • E-ID cards • Anonymous person procedure • Use of tax tables • PAYE calculation – using the free online • Benefits in kind and fixed scale rates calculator (or manual tables) • Tax-free items • Special rules for offshore work on the • Expenses and subsistence rules Norwegian Continental Shelf • Starter process • Monthly Altinn electronic payroll reporting • Monthly PAYE returns • Submission and payment deadlines (Arbetsgivardeklaration) • Reporting codes • Filing deadlines • Form RF-1199 for reporting presence in • Payment deadlines Norway • Completing the return • Annual pay and tax certificate • Swedish Social Insurance Agency • Special tax and expense rules for (Forsakringskassen) expatriates working in Norway • Rates and age-related rules for calculation • National Insurance rules of social insurance • Special European Economic Area mobility • Penalty regime rules as applied in Norway – Form A1 • Annual income statements • Overview of relevant employment law • Form KU10 • Annual leave • Special tax and expense rules for • Sick leave and maternity leave rules and expatriates working in Sweden calculations • Overview of employment law • Holiday pay – taxable and non-taxable • Annual leave rules • Sick leave and pay • Calculations and rules in regard to the • Resources available in English outstanding PTO pay-out after terminations • Norwegian Labour and Welfare Administration (NAV) reimbursement • Year-end activities • Resources available in English 3.
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