--- name: gl-payroll-ama description: "Prepare Greenland employer registration, monthly withholding and 2026 AMA working papers with separate reporting and payment dates." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/gl-payroll-ama" jurisdiction: "GL" tax_year: "2026" last_updated: "2026-10-23" authored_by: "Ryan Duguid" trust_label: "Accountant-authored" review_status: "pending_review" --- # Greenland payroll reporting and employer AMA **Source-cited draft. Independent review pending.** Sources accessed 22 October 2026. This is a bounded working-paper Guide, not complete Greenland coverage or authority to file. ## Registration and monthly controls Register the employer in Sulinal when it has employees, including short engagements. Obtain employee tax cards, calculate A-tax at each payment, provide payslips, and report salary, tax, pension and benefits. Annual A11 information goes to both the authority and employees. [Tax Authority employer-register guidance](https://aka.gl/da/erhverv/arbejdsgiverregistret). ## AMA base and rate The statutory base covers employment remuneration, holiday pay, fees, commission and specified board remuneration paid to Greenland-taxable persons. Section 2(4) excludes qualifying pension payments under the cross-referenced income-tax provisions. State/institution and mineral-licence exceptions require classification. The base rate is **1.9%**. [AMA Act consolidation no.42, ss1–2](https://nalunaarutit.gl/groenlandsk-lovgivning/2025/selvstyrets-lovbekendtgoerelse-nr-42-af-05_05_2025?sc_lang=da). The private-employer maternity-fund supplement is suspended for **2026**, giving **1.9%**, not the 2025 combined 2.1%. Manual returns must use the changed rate. [Sulinal notice, 1 December 2025](https://sulinal.nanoq.gl/DocumentsForDownload/Bilingual/PRIVATE_arbejdsgivere-AMA-satser_%C3%A6ndres_fra_2026.pdf). Do not project this suspension into 2027 without its authority. ## Reporting versus payment AMA is monthly. Report by the **10th of the next month**. Liability falls due on the first of that next month, with the last timely payment date on the **first of the following month**; weekends/holidays move the relevant deadline to the following working day. The authority can shorten periods/deadlines for late payers. [AMA Act, ss3–6](https://nalunaarutit.gl/groenlandsk-lovgivning/2025/selvstyrets-lovbekendtgoerelse-nr-42-af-05_05_2025?sc_lang=da). The September 2026 employer manual gives the corresponding A-tax reporting/payment sequence and requires nil monthly reports while registered. Its July 2025 example uses 2.1%; that example is not the 2026 AMA rate. [Manual, sections 4.4, 9.1 and 10.1](https://dia-multisite.euwest01.umbraco.io/media/ag1ls2s5/skattetraek-i-groenland-dk-sept26.pdf). ## Worked reconciliation Assume DKK 100,000 is the **already verified AMA base** for a 2026 month, and employee A-tax totals DKK 32,000 after individual card calculations: | Item | DKK | |---|---:| | Employer AMA: 100,000 × 1.9% | 1,900 | | Employee A-tax withheld | 32,000 | | Combined tax remittance | 33,900 | The DKK 32,000 is an assumed payroll result, not a prescribed flat withholding rate. Do not deduct employer AMA from the employees' cash pay as though it were their income tax. For September 2026 payroll, the unadjusted reporting date is 10 October and the unadjusted last timely payment date is 1 November. Both fall on weekends: the weekend-only results are 12 October and 2 November. Confirm the holiday calendar and any specific accelerated notice before using these dates. ## Scope remaining This draft does not calculate employee residence, tax-card allowances, pensions, benefits in kind, holiday-pay timing, gross-tax scheme eligibility, combined Danish withholding, or late-payment interest. Build separate evidence for each before deriving net pay. Compare the payroll register, Sulinal return, tax invoice and bank payment rather than treating a submitted return as payment evidence. ## Review output Retain the applicable source version, calculation inputs, reconciliations and unresolved classifications. A qualified local reviewer must check the actual facts and current law before filing or payment. No professional attestation is claimed. > Contributed by Ryan Duguid. --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `gl-payroll-ama` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gl-payroll-ama. If neither is available, confirm every figure against the official source pages cited above before relying on it.