I am not registered as an employer, because the rest of the time I handle everything by myself, so my question is, what is the simplest way of paying this one time wage to the person, and does it require me to register as an employer etc? Thanks |
You will need to register as employer in CPR - as you need to make declaration to tax and withhold tax - as compulsory when paying a CPR from a CVR
After having registered as employer, and payd the salary - using e-income i tax or a salary program - you can deregister OR your salary program can automatically declare 0 for months without salary - or you will need to do that your selv - Easiest if you know it was a "one time salary" - just deregister again
br John Hannover