Taxation of free phone

Guidance for reporting free phone use

All employees who have an employer-paid phone available, including for private use (i.e. free phone), must fill out the form for taxation of free phone and submit it to the Payroll team in the HR department, who will then ensure correct taxation according to applicable rules.

All employees who have an employer-paid phone available, but do not wish to use it privately, must fill out and submit a sworn statement to the person in their department or division who manages telephony.

Control requirements

It is the responsibility of the individual department, school or department head to ensure correct registration, control and reporting of taxation to the Payroll Office, cf. SKAT's rules in this area, see ‘SKAT for employers’ below.

Taxation of employee benefits

There can be many tax issues that you have to deal with as an employee at AAU, but also as an employee who processes various transactions, invoices, expenses, etc. you may have questions about various tax issues.

Tax questions that concern your tax situation

Tax questions relating to your employment relationship should typically be directed to the HR service centres (HSF or EST).

AAU cannot advise you on tax issues related to your tax return, so you should contact your local SKAT department in the municipality you belong to.

Other tax issues

In addition, various other matters may arise that may have a tax-related relationship. There may be issues relating to tax liability and reporting/disclosure obligations.

Examples of such matters may be:

• Gifts
• Clothing
• Competition prizes
• Employee expenses
• Various interpretations in non-payroll related areas
• Further investigations, e.g. expert assessment

In these cases, please contact the Chief Accountant Jan W. Beck, Finance Department.

TAX

SKAT's rules on free phone - for employees
SKAT's rules on free phone - for employers