1. Profile of Danish enterprises with 0 employees
Peter Bøegh Nielsen
Statistics Denmark

2. Input to SBR: Basic registers
In Denmark all people have a id_nr
It’s the same for companies, the public sector, institutions and associations.
When people get their salary, there is a person_id and company id_nr in some cases the local id_no.
All salaries are sent to the tax administration, and we get a online copy of the registration.
This also applies to social payments, even we here get information about the payer

3. Main sources for the SBR
Central ABR:
the core
Local legal
units
The SBR is a satellite in a wider system of data users/providers
Self
registration
via Internet
Legal units
Danish
Business authority
Central
Customs
and
Tax
Administration
Statistics
Denmark
Working
Environment
Authority
Labour
Market
Primary data providers
Secondary data providers
Central Register of
Persons
Official Journal
the
State
Vibeke present
SD cooperates with other authorities and the businesses
Self registration includes submitting an activity code
SD is responsible for the activity code and classification (national version of Nace)
Birgit
The Danish Business Authority provides online access to the Danish Industrial Classification through a web portal
The web portal is a collaborative effort between the Authority (and SD provided the content)
It is searchable – we can add key words online
The registered businesses are responsible for maintaining and updating their data
We monitor possible changes to the activity code (using programs) and perform manual check-ups for those entities who belong the 80-percentile with regards to turnover. It’s done every other week and results in a list of about 40 legal units. Some changes are reversed and some confirmed.

4. Registration of payments
All payments must be reported to the tax authorities every month
eg. wages, pensions and social payments – no threshold limit
full coverage - except payment for self employed in the household sector
SD receives this information online from tax authorities
Employers should include report information about
Legal no, Local unit no, Personal id, wage, period, hours worked, tax-free benefits

5. VAT All Nace groups (except some activities having exempt from VAT)
Coverage:
All Nace groups (except some activities having exempt from VAT)
Cut-off:
Annual turnover of more than Euro.
Frequency;
Biannual < Euro, quarterly < 2 million Euro , monthly (rest)
Deadlines
Biannual and quarterly 60 days
monthly 25 days
What is reported;
Domestic sales, exports, purchases, imports. Total sales is calculated by adding domestic sales and exports
Still active:
SD receives information from the Tax authorities weekly about de-registration of units.

6. Comments:
The access to administrative registers covering both payments of salaries to employees and VAT information and their high activity coverage allows for identifying enterprises of all sizes
Furthermore these registers are fully integrated into the production process of the Danish SBR

7. Importance of enterprises with 0 employees. Share of SBS totals

8. Enterprises with 0 employees
Enterprises with 0 employees. Share of total no of enterprises in the size class

9. Enterprises with 0 employees. Share of total turnover of the size class

10. Comments:
The results show that the size class 0 employees is of relatively huge importance in terms of no. Of enterprises: 53 per cent of all enterprises
60 per cent of all enterprises are found within Real estate, wholesale and retail trade, construction and consultancy services
The results also show that the economic importance is minor – only 7 per cent of total turnover in all activities covered by SBS

11. Conclusions It is feasible to isolate the 0 employee size class
The size class is of minor economic importance
As SD does not survey enterprises below 5 employees we have no observed values regarding other SBS variables than no of enterprises and turnover
Due to the response burden we do not advocate the inclusion of other variables than no. of enterprises and perhaps turnover – depending on the situation in other countries