By reporting a resignation date in the employment information - this terminates the subscription to the relevant CPR number as per the date of resignation. If employment date and resignation date are stated at the same time, the subscription runs for the thus indicated term of employment.
By reporting an ‘A' in field 5 in record 2001, a payroll services agency can cancel a subscription to a tax card for one of their customer's SE numbers.
Employment information may consist of the following data:
- SE number of the party obliged to withhold tax
- CPR number of the salary/wage earner or income earner
- Employee number
- Employment date
- Resignation date - when the subscription to the relevant CPR number is to be terminated. If a resignation date has been indicated in connection with the establishment of employment information, the subscription will run during the term of the employment.
- Tax card type:
o tax rate and deduction card (hovedkort) - request type 1
o secondary card (bikort) - request type 2
o tax rate and deduction card with separate A tax rate (hovedkort med separat A-skatteprocent) - request type 6 - requires authorisation
o secondary card with separate A tax rate (bikort med separat A-skatteprocent) - request type 7 - requires authorisation
- Date of use - as of when the requested tax card type is to be used - also used when switching tax card type
- Renewed request - if the sender wishes to receive the e-tax card again for some reason
In addition to the data above, the SE number which has submitted the data is also registered as this enterprise will be registered as the subscriber - and will thus receive the e-tax card.
Only tax rate and deduction cards or secondary cards can be requested. If an employee has a ‘no tax' card (frikort), a gross tax card (bruttokort) or does not have a tax card (intet skattekort), this will automatically be assigned to the subscriber. In most cases, the party requesting a tax rate and deduction card or a secondary card will also receive this.
When a tax rate and deduction card is requested and if such tax rate and deduction card is not received, but instead a ‘no tax' card or gross tax card is received or no card at all is received, a subscription has been established to the tax rate and deduction card. If, for example, the salary/wage earner switches from a gross tax card to a tax rate and deduction card/secondary card, a tax rate and deduction card will thus be sent to the enterprise. It is the same situation when the enterprise requests a tax rate and deduction card and does not receive any card at all. When the salary/wage earner gets a tax rate and deduction card/secondary card, the card requested is sent to the enterprise.
It will appear from the e-tax card received which type of tax card this concerns.
It will only be possible to subscribe to one tax card type under one SE number obliged to withhold tax per CPR number. It is therefore not possible to request a secondary card for one department and a tax rate and deduction card for another department under the same SE number.