Employees, who are liable to tax according to the Hydrocarbon Tax Act, must pay a final tax of 8% labour market contribution and 30% hydrocarbon tax on their wages/ salaries. The taxes must be paid by the employer, who must calculate and withhold the taxes in connection with the payment of wages/salaries.

Employers liable to withhold the above taxes are foreign enterprises which are not established in Denmark (enterprises without a venue, e.g. companies which are not registered in the Danish register of companies) and whose employees are liable to tax according to the Hydrocarbon Tax Act.