{"id":20897,"date":"2022-11-28T16:00:27","date_gmt":"2022-11-28T15:00:27","guid":{"rendered":"https:\/\/www.factofly.com\/?p=20897"},"modified":"2026-05-29T11:05:43","modified_gmt":"2026-05-29T09:05:43","slug":"freelance-employee","status":"publish","type":"post","link":"https:\/\/www.factofly.com\/en\/blog\/freelance-loenmodtager\/","title":{"rendered":"Tax conditions when you are self-employed and salaried"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\">Self-employed as side job: Tax as self-employed and salaried at the same time<\/h2>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><p><span style=\"font-weight: 400;\">Can you be an employee and <a href=\"https:\/\/www.factofly.com\/en\/self-employed\/\">self employed<\/a> simultaneously? <\/span><\/p>\n<p><span style=\"font-weight: 400;\">In most cases it is possible. However, from an administrative point of view, there will be some things that you must pay extra attention to when you are an employee and self-employed at the same time - also called <\/span><b>combinator<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many choose, understandably, to start up as self-employed <a href=\"https:\/\/www.factofly.com\/en\/blog\/what-is-freelancing\/\">freelancer<\/a> alongside their salaried job before taking the plunge full-time.<\/span><\/p>\n<blockquote>\n<p><span style=\"font-weight: 400;\">In such a case, you will find yourself in a situation where you are employed full-time as an employee and are self-employed as a side job. And what do you do with it? <a href=\"https:\/\/www.factofly.com\/en\/blog\/tax-as-a-freelancer\/\">taxes<\/a>?<\/span><\/p>\n<\/blockquote>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-color:var(--awb-color3);--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-bottom:5%;--awb-padding-left:5%;--awb-overflow:hidden;--awb-bg-size:cover;--awb-border-color:rgba(226,226,226,0.69);--awb-border-top:1px;--awb-border-right:1px;--awb-border-bottom:1px;--awb-border-left:1px;--awb-border-style:solid;--awb-border-radius:5px 5px 5px 5px;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><h4 class=\"fusion-responsive-typography-calculated\" style=\"--fontsize: 23; line-height: 1.3; --minfontsize: 23;\" data-fontsize=\"23\" data-lineheight=\"29.9px\">Contents<\/h4>\n<ol>\n<li><a href=\"#lonmodtager\"><b>Salaried and self-employed at the same time<\/b><\/a><\/li>\n<li><a href=\"#skatteforhold\"><b>Tax conditions as an employee and self-employed<\/b><\/a><\/li>\n<li><a href=\"#personfradrag\"><b>Personal deductions, social security contributions and deduction percentage as self-employed and salaried<\/b><\/a><\/li>\n<li><a href=\"#factofly\"><b>Possibilities to outsource the administration<\/b><\/a><\/li>\n<li><b><a href=\"#hvornar\">When are you a combinator?<\/a><\/b><\/li>\n<li><a href=\"#checkliste\"><b>Checklist for combiners<\/b><\/a><\/li>\n<\/ol>\n<\/div><\/div><\/div><\/div><\/div><div id=\"lonmodtager\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:50px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\"><span style=\"color: var(--awb-color5);\">1. Salaried and self-employed at the same time<\/span><\/h2>\n<\/div><div class=\"fusion-text fusion-text-5\"><p><span style=\"font-weight: 400;\">When you choose to combine two different working lives \u2013 as an employee and self-employed \u2013 it can provide a more secure and calm start to your freelance career. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">But as I said, there are various administrative things that you should be aware of in such a situation.<\/span><\/p>\n<\/div><style type='text\/css'>.reading-box-container-1 .element-bottomshadow:before,.reading-box-container-1 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:var(--awb-color8);--awb-margin-top:20px;--awb-margin-bottom:20px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:rgba(226,226,226,0);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><h2>Be a combiner with Factofly<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>Be a freelancer without hassle and get paid without your own CVR number with Factofly. We help +20,135 others with a daily life without administration.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><\/div><\/div><div class=\"fusion-text fusion-text-6\"><h4><b>Approval from your employer or your A-kasse<\/b><\/h4>\n<\/div><div class=\"fusion-text fusion-text-7\"><p><span style=\"font-weight: 400;\">When you start your freelance business as an employee, it is important that you are aware of whether this will require acceptance from your current employer or possibly your <a href=\"https:\/\/www.factofly.com\/en\/blog\/a-box-for-the-self-employed\/\">A box<\/a>, if you are on <a href=\"https:\/\/www.factofly.com\/en\/blog\/what-is-a-pmv-5\/\">daily allowance<\/a>.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It may seem obvious that <a href=\"https:\/\/www.factofly.com\/en\/blog\/cold-start-started-as-a-freelancer\/\">start a freelance career<\/a> within the industry where you already have experience from your salaried job. <\/span><\/p>\n<p><b>But you must be aware of your employment contract and whether there is a duty of loyalty therein. <\/b><\/p>\n<p><span style=\"font-weight: 400;\">If so, you as an employee will not be able to start up as a self-employed person within the same profession if you end up being a competitor to your current employer in any way - unless of course your employer has approved this.<\/span><\/p>\n<blockquote>\n<p><span style=\"font-weight: 400;\">Check your contract to make sure you have first received written approval of your new side job from your employer to avoid complications later.<\/span><\/p>\n<\/blockquote>\n<p>This relationship with your employer is also called <a href=\"https:\/\/arbejdsret.dk\/arbejdsretsomraader\/loyalitetspligt-paa-arbejdspladsen-hvad-betyder-det\/\">duty of loyalty.<\/a> It will save you unnecessary headaches if you start by finding out whether there is already a delicate relationship here from the start.<\/p>\n<\/div><div class=\"fusion-text fusion-text-8\"><h4>Competition and customer clause<\/h4>\n<\/div><div class=\"fusion-text fusion-text-9\"><p>A non-competition clause is a provision in an employment contract that limits an employee&#039;s ability to work for competing companies or start their own business in the same industry for a certain period after termination of employment.<\/p>\n<p>The purpose is to protect the employer&#039;s trade secrets and customer base.<\/p>\n<p>The clause typically comes into effect when employment ends, and its duration and geographic scope vary depending on the terms of the contract and local law.<\/p>\n<p><b>The validity of a non-compete clause depends on it being reasonable and not unreasonably limiting the employee&#039;s future job opportunities. <\/b><\/p>\n<p>A customer clause and a non-competition clause can each apply for a maximum of 12 months. If they are combined, they can apply for a maximum of 6 months. (<a href=\"https:\/\/ida.dk\/raad-og-karriere\/ansaettelsesvilkaar-og-kontrakter\/klausuler-i-din-ansaettelseskontrakt-her-er-reglerne#hvor-laenge-gaelder-en-klausul\">Source: IDA<\/a>)<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"skatteforhold\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:51px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-10\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\"><span style=\"color: var(--awb-color5);\">2. <\/span><span style=\"color: var(--awb-color5);\">Tax conditions as an employee and self-employed<\/span><\/h2>\n<\/div><div class=\"fusion-text fusion-text-11\"><p><span style=\"font-weight: 400;\">An independent <a href=\"https:\/\/www.factofly.com\/en\/blog\/what-is-freelancing\/\">freelancer<\/a> full-time with a registered sole trader normally pays B-tax. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">As an employee, on the other hand, you pay A-tax, where the employer is responsible for reporting this. <\/span><\/p>\n<p><b>As soon as you start your own business, it is your own responsibility to keep track of the tax situation. <\/b><\/p>\n<p><span style=\"font-weight: 400;\">So what do you do if your main occupation is your salaried job and you have set up a business on the side as a side job or vice versa?<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-12\"><h4>Tax as an employee and self-employed<\/h4>\n<\/div><div class=\"fusion-text fusion-text-13\"><p><span style=\"font-weight: 400;\">As an employee and self-employed at the same time, you will have more than one income. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is therefore important to keep track of your tax cards so that you know which income must be registered on which card. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fortunately, it&#039;s quite simple!<\/span><\/p>\n<p><b>We all have three tax cards; free card, main card and secondary card.<\/b><span style=\"font-weight: 400;\"> We choose to disregard free cards this time, as this is automatically used.<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-14\"><h4>Main card \u2013 your primary income<\/h4>\n<\/div><div class=\"fusion-text fusion-text-15\"><blockquote>\n<p><span style=\"font-weight: 400;\">Your main card is the tax card that must be used for your primary income - i.e. where you earn the most. <\/span><\/p>\n<\/blockquote>\n<p><span style=\"font-weight: 400;\">If you earn most from your salaried job, it is this income that must go through the main card. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">If your freelance business grows larger, or if you end up having your business as your primary source of income, it is the profit from that that must be drawn on the main card instead.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can only have one income to run over the main card, which must be the largest of the incomes, in contrast to the secondary card, where you can register several different incomes.<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-16\"><h4>Secondary card \u2013 Other income and secondary employment<\/h4>\n<\/div><div class=\"fusion-text fusion-text-17\"><p><span style=\"font-weight: 400;\">The bi-card is used when you have more than one income at the same time. Here you can register all your other income, which is not your primary income, such as side job.<\/span><\/p>\n<blockquote>\n<p>A popular question we have come across is whether you are subject to a restriction on your income via the bi-card. When you use your secondary card, you cannot use your tax deduction, but there is no ceiling on how much you are entitled to earn.<\/p>\n<\/blockquote>\n<p><span style=\"font-weight: 400;\">If you are an independent freelancer as a part-time job, it is therefore this tax card that you must use for the income from it \u2013 and vice versa if your salaried job is your part-time job.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So the secondary card is for all other incomes \u2013 i.e. those that are not your primary.<\/span><\/p>\n<\/div><div class=\"fusion-text fusion-text-18\"><p><span style=\"font-weight: 400;\">You can read more about <a href=\"https:\/\/skat.dk\/data.aspx?oid=2234738\">the three tax cards on the Tax website<\/a>, where you can also see your cards digitally in the self-service.<\/span><\/p>\n<\/div><style type='text\/css'>.reading-box-container-2 .element-bottomshadow:before,.reading-box-container-2 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-2\" style=\"--awb-title-color:var(--awb-color8);--awb-margin-top:20px;--awb-margin-bottom:20px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:rgba(226,226,226,0);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><h2>Be a combiner with Factofly<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>Be a freelancer without hassle and get paid without your own CVR number with Factofly. We help +20,135 others with a daily life without administration.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"personfradrag\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-6 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-19\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\"><span style=\"color: var(--awb-color5);\">3. <\/span><span style=\"color: var(--awb-color5);\">Personal deductions, social security contributions and deduction percentage as self-employed and salaried<\/span><\/h2>\n<\/div><div class=\"fusion-text fusion-text-20\"><p><span style=\"font-weight: 400;\"><strong>The personal deduction<\/strong>, which is a certain amount you can earn annually without having to pay tax on it, remains the same whether you are self-employed or an employee.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><strong>The Am contribution<\/strong> on 8% of your income before tax is also the same for both employees and the self-employed. As a self-employed person, the am contribution will automatically be included in your B tax rates when you correct your advance statement.<\/span><\/p>\n<blockquote>\n<p><span style=\"font-weight: 400;\">Tax conditions are individual, and <strong>the draw percentage<\/strong> may therefore vary. But in a normal salaried job, in most cases you pay between 32-38% in tax, while the deduction percentage for the self-employed is usually between 39-43% in tax.<\/span><\/p>\n<\/blockquote>\n<p><span style=\"font-weight: 400;\">The Danish tax system is progressive, which means that the more you earn, the more you have to pay in tax.<\/span><\/p>\n<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23383\" src=\"https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat.webp\" alt=\"Progressive tax\" width=\"1200\" height=\"900\" srcset=\"https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-16x12.webp 16w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-200x150.webp 200w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-300x225.webp 300w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-400x300.webp 400w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-600x450.webp 600w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-768x576.webp 768w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-800x600.webp 800w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat-1024x768.webp 1024w, https:\/\/www.factofly.com\/wp-content\/uploads\/2024\/03\/Progressiv-skat.webp 1200w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<\/p>\n<p><b>If you are both employed and self-employed at the same time, there is therefore a good chance that your income will be higher than before, and thus you will most likely also have to pay a little more in tax.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">However, this is based on your income, and by filling in the advance statement with your expected income, you can quickly get an overview of this.<\/span><\/p>\n<h5>Combinator and unemployment benefits: what you need to know<\/h5>\n<p>If you go from being an employee to being self-employed, and you are registered with an unemployment fund and receive unemployment benefits, special rules apply when you also run a business. <a href=\"https:\/\/www.factofly.com\/en\/self-employed\/\">independent business.<\/a><\/p>\n<p>As a general rule, unemployment insurance funds consider self-employment as an activity that can affect your unemployment benefit entitlement. If you register a CVR number, your unemployment benefit period will generally be shortened to 30 weeks. This applies even if your business does not yet have a turnover.<\/p>\n<p>Instead, do you use a solution like <a href=\"https:\/\/www.factofly.com\/en\/\">Factofly<\/a>, you are technically an employee in a project employment. This means that you keep your ordinary unemployment benefit period of 104 weeks. Your hours and income are reported to the Danish Tax Agency as unemployment income, and the unemployment insurance fund automatically draws the information from there.<\/p>\n<p><b>Important: <\/b>The rules are administered differently by the individual unemployment funds, and the Danish Social Insurance Board has in recent years dealt with cases affecting this area. Always check with your own unemployment fund before you start invoicing, regardless of which solution you choose.<\/p>\n<p>You can read the general rules on self-employment and unemployment benefits at <a href=\"https:\/\/borger.dk\">citizen.dk<\/a> and <a href=\"https:\/\/star.dk\">star.dk<\/a>.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><div id=\"factofly\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-7 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:60px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-21\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\"><span style=\"color: var(--awb-color5);\">4. <\/span><span style=\"color: var(--awb-color5);\">Your options to easily be a combiner<\/span><\/h2>\n<\/div><div class=\"fusion-text fusion-text-22\"><p>When you have made the choice to supplement your income as a combiner, you do not need to jump into the jungle to <a href=\"https:\/\/www.factofly.com\/en\/blog\/cv-number-as-a-freelancer\/\">register CVR number<\/a>, and establish a business account, take out various insurances and find a bookkeeper.<\/p>\n<blockquote>\n<p><b>The time when you had limited options is (thankfully) over<\/b>, and today you can choose not to start your own company at all, and at the same time send professional invoices to your customers.<\/p>\n<\/blockquote>\n<p><a href=\"https:\/\/www.factofly.com\/en\/\">Factofly<\/a> is your shortcut to a CVR number, and ensures that the only thing you have to focus on is making your customers happy.<\/p>\n<p>Factofly works both with a social security fund, but also if you need to get paid alongside your &quot;real&quot; job.<\/p>\n<p><b>Everything is taken care of for you:<\/b> you are insured during work, you become a project employee for your task and can act as a private individual. That is for example, you also do not need to set up a business account.<\/p>\n<p>You can read more about how <a href=\"https:\/\/factofly,.com\">Factofly can help you<\/a> on his way to life as a combiner.<\/p>\n<\/div><style type='text\/css'>.reading-box-container-3 .element-bottomshadow:before,.reading-box-container-3 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-3\" style=\"--awb-title-color:var(--awb-color8);--awb-margin-top:20px;--awb-margin-bottom:20px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:rgba(226,226,226,0);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><h2>Be a combiner with Factofly<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>Be a freelancer without hassle and get paid without your own CVR number with Factofly. We help +20,135 others with a daily life without administration.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"hvornar\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-8 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:60px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-23\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\"><span style=\"color: var(--awb-color5);\">5. <\/span><span style=\"color: var(--awb-color5);\">When are you a combinator?<\/span><\/h2>\n<\/div><div class=\"fusion-text fusion-text-24\"><p><b>To be <i>combinator<\/i> means that you are both an employee and self-employed at the same time.<\/b><\/p>\n<p>You can be considered a combinator when you have a permanent employment relationship, but at the same time run an independent business on the side.<\/p>\n<p>To be considered a combinator, you must meet certain criteria for both roles:<\/p>\n<p><b>As an employee:<\/b> You must enter into an employment relationship where you work under the management and control of an employer, and receive pay for your work.<\/p>\n<p><b>As a self-employed person:<\/b> In addition to the salaried role, you must also run your own business. This means, among other things, that you yourself are responsible for operations and risk, and are responsible for your company&#039;s finances.<\/p>\n<\/div><style type='text\/css'>.reading-box-container-4 .element-bottomshadow:before,.reading-box-container-4 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-4\" style=\"--awb-title-color:var(--awb-color8);--awb-margin-top:20px;--awb-margin-bottom:20px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:rgba(226,226,226,0);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><h2>Be a combiner with Factofly<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>Be a freelancer without hassle and get paid without your own CVR number with Factofly. We help +20,135 others with a daily life without administration.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div id=\"checkliste\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-9 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:60px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-25\"><h2 class=\"\" data-fontsize=\"60\" data-lineheight=\"78px\"><span style=\"color: var(--awb-color5);\">6. Checklist n<\/span><span style=\"color: var(--awb-color5);\">year you are a combiner<\/span><\/h2>\n<\/div><ul style=\"--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;--awb-circlecolor:var(--awb-color5);--awb-circle-yes-font-size:14.08px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Clarify Contractual Obligations:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Review your employment contract for any loyalty clauses.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Ensure that your business does not conflict with your employment.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Registration and Legislation:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Register your company correctly via Virk.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.factofly.com\/en\/\"><u>Or make use of modern solutions tailored to combiners.<\/u><\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Ensure compliance with all relevant legislation and industry regulations.<\/div><\/li><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Tax and Bookkeeping:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Creation of correct bookkeeping and accounting.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Understand and comply with tax obligations for both salaried and self-employed income.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.factofly.com\/en\/\"><u>Or get rid of it by using Factofly.<\/u><\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Insurance and Pension:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Check and adapt your insurances, including commercial insurances.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.factofly.com\/en\/\"><u>Or use Factofly and be automatically insured during work.<\/u><\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Consider pension savings both as an employee and self-employed.<\/div><\/li><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Time management and work balance:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Plan your time effectively to balance both roles.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Set clear limits on working hours to avoid burnout.<\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Risk management:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Assess the risks associated with self-employment.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Develop a risk management plan.<\/div><\/li><li class=\"fusion-li-item\" style=\"--awb-circlecolor:var(--awb-color1);--awb-iconcolor:var(--awb-color1);\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon fa-forward fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<h4><span style=\"color: var(--awb-color5);\">Professional Advice:<\/span><\/h4>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">Consider advice from accountants or lawyers if necessary.<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-yes\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p>Seek advice on business development and growth \u2013 or go hunting on YouTube.<\/p>\n<\/div><\/li><\/ul><style type='text\/css'>.reading-box-container-5 .element-bottomshadow:before,.reading-box-container-5 .element-bottomshadow:after{opacity:0.7;}<\/style><div class=\"fusion-reading-box-container reading-box-container-5\" style=\"--awb-title-color:var(--awb-color8);--awb-margin-top:20px;--awb-margin-bottom:20px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:rgba(226,226,226,0);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-desktop-button fusion-tagline-button continue fusion-desktop-button-margin continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><h2>Be a combiner with Factofly<\/h2><div class=\"reading-box-additional fusion-reading-box-additional\">\n<p>Be a freelancer without hassle and get paid without your own CVR number with Factofly. We help +20,135 others with a daily life without administration.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><a class=\"button fusion-button button-default fusion-button-default-size button-default-size button-flat fusion-mobile-button continue-right\" style=\"-webkit-box-shadow:none;-moz-box-shadow:none;box-shadow:none;border-radius:13px 13px 13px 13px\" href=\"https:\/\/app.factofly.com\/?screen_hint=signup&amp;referral_id=blog_kombinator\" target=\"_self\"><span>Create a free user<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":321,"featured_media":20917,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[96],"tags":[],"class_list":["post-20897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-guides"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Skatteforhold n\u00e5r du er selvst\u00e6ndig og l\u00f8nmodtager<\/title>\n<meta name=\"description\" content=\"Vi tager dig p\u00e5 en hurtigt tour, s\u00e5 du ved hvad du skal have styr p\u00e5, n\u00e5r du starter livet som kombinat\u00f8r og er freelance l\u00f8nmodtager.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.factofly.com\/en\/blog\/freelance-employee\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Skatteforhold n\u00e5r du er selvst\u00e6ndig og l\u00f8nmodtager\" \/>\n<meta property=\"og:description\" content=\"Vi tager dig p\u00e5 en hurtigt tour, s\u00e5 du ved hvad du skal have styr p\u00e5, n\u00e5r du starter livet som kombinat\u00f8r og er freelance 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