It is the employer or his agent who must deduct A-tax and labour market contributions from the employee's salary. The withholding of tax must be made in connection with the payment or crediting of the salary. The employer must pay the tax to the Danish Tax Agency (Skattestyrelsen).

The employer must report salary information to eIndkomst (E-income) and pay A-tax and labour market contributions each month exactly as for the other employees of the enterprise. When reporting salary information for employees under the special tax scheme, the type of income must be indicated with "Forskerordningen (08)" (Researcher scheme (08)).

If contribution to foreign social security can be deducted at the calculation of A-tax, the contribution must be stated in box 89. The income type must be indicated with "Forskerordning (08)".

Read more in the guide eIndkomst. Please note that this guide is only available in Danish.