Reporting pay in E-income
On this page you find information about how you report pay or fees to us - whether you do it yourself or you do it for a client.
You can report in your own payroll system or directly in E-income. E-income is a register that stores information about the income (salaries, state education grant, benefits and pension) of all Danes. More than 150 authorities use E-income and the information you enter in the register to calculate and pay public benefits, grants, etc. As a result, your work may have a great impact on the financial situation of your employees.
When you report pay to E-income (eIndkomst), you must also report information about the employee receiving the pay.
If the employee lives in Denmark, you only need to report the civil registration (CPR) number or SE number as identification.
If you report pay for employees who live abroad, you have to report more identification information about the individual employee. This information consists of name, address, country and civil registration number or date of birth (supplementary personal data).
You should know that there are stricter requirements for reporting supplementary personal data from 1 January 2024. Failure to report such data may result in rejection of the report.
Report TIN from 1 January 2024
From 1 January 2024, you must also report the tax identification number (TIN) for employees who have an address abroad.
The reported identification information, including the TIN, is used by tax administrations worldwide to identify income recipients, for example in connection with assessment of tax liability.
If the employee can't provide a TIN
In some cases, the employee can't provide a TIN, because it hasn't yet been issued by the local authorities. In such case, you report the pay information and the supplementary personal data in E-income as usual. When the employee has received a TIN, you state this TIN in your future reporting of pay.
How to help income recipients find their TIN
Each country has its own TIN format rules. For example, Denmark has stated the civil registration number as the tax identification number that persons must provide to their income payer if they live in Denmark, but work in another EU country.
Persons living in an EU country can find information about TIN at the European Commission’s website (europa.eu). Persons living outside the EU, for example in the United States, can find further information at the OECD’s website (OECD.org).
FAQ about reporting of TIN
You must report TIN if you have an income recipient who lives outside Denmark. This means that the income recipient isn't registered at an address in Denmark.
Together with the TIN, you must report the TIN Country Code of the country in which the income recipient lives.
E-income checks in the Danish civil registration system whether the income recipient has status as having left Denmark in the form of the status codes:
5: (active, place of residence registered in the Greenland national register)
7: (active, special road code (9900 - 9999) in the Greenland national register)
20: (inactive, without place of residence in the Danish/Greenland national register, but allocated a civil registration number for tax reasons)
80: (inactive, has left Denmark)
You must report the TIN and TIN country code in E-income, regardless of whether the income recipient lives in or outside the EU, see the Danish Executive Order on an Income Register (Bekendtgørelse om et indkomstregister). Here, the obligation is extended to the whole world, including the Faroe Islands and Greenland.
We are obliged to exchange data with Greenland in the same way as for other countries, such as Sweden. This also applies even if Greenland uses the Danish civil registration number.
We have described the formats for the countries for which E-income validates the TIN format in the Technical Guide (in Danish only) in eIndkomst: Tekniske vejledning, section 492.
There will be some cases in which an income recipient can't provide a TIN, for example if it has not yet been issued by the country of residence.
In this case, you must submit your report as usual. The TIN fields must be reported blank.
E-income will validate the report and may send you a notification that the TIN is missing.
When the employee has received the TIN, you state this when you report pay in the future.
Remember to report the supplementary personal data with, for example, name and address.
You must report TIN for as long as the income recipient isn't registered at a place of residence in Denmark.
Income recipients who move to another country abroad, for example from Sweden to Norway, will need a new TIN in their new country of residence. You must use this TIN when reporting pay for the income recipient in the future.
You report the TIN for the country that is the income recipient’s country of residence at the end of the pay period.
The supplementary personal data are:
- name
- address
- town/city
- country
- gender
- date of birth.
The supplementary personal data must always be reported when an income recipient does not reside in Denmark. This applies even if the person in question has a valid Danish civil registration number.
You can find more information in Danish in the E-income reporting guide, eIndkomst: Indberetningsvejledning, section 5.
You may report an employee number to E-income. You can, for example, use this in connection with reconciliation of your reports in E-income.
Remember that you must always report supplementary personal data for a person living abroad.
Please pay attention to the following before you do your reporting:
- the pay period
- the date when the money will be accessible (payment date)
Pay period
Your employee accrue his salary in the pay period. However, the pay period is not always a calendar month. Numerous hourly-paid employees have a pay period from the 20th of one month until the 19th of the next.
Payment date
The payment date is the day when the salary is available to your employee. The payment date decides which month your reporting relates to, and it also decides the tax year of your employee.
Example
If your employee is paid twice in the same calendar month, it could have effect on his private financial situation. He may also not be eligible for certain public benefits, housing benefit or free daycare for example. He may also risk getting an incorrect tax assessment notice resulting in outstanding tax.
Therefore, be particularly careful to do your reporting on time - especially at the end or at the beginning of a year. Remember, that payroll agencies or accountant may have short deadlines.
| Reporting method | This is what you do |
|---|---|
| E-income |
You can do your reporting directly in E-income in E-tax (TastSelv) via online reporting (separately) or via a file. We have made a template to generate the files for upload for E-income. You find that template on this page under "Guides and forms". Please find a Danish step-by-step guide on how to use E-income under ’Ansatte’ (Employees) in E-tax for businesses. |
| Own payroll system | You can report salary information via files from a payroll system on your computer. |
| Payroll agency | Often, the payroll bureau will take steps to gain the necessary access to report on your behalf. You can, however, give the bureau access via E-income in E-tax for businesses. For more information, please check with your payroll bureau. |
| Accountant | You can authorise an accountant/a firm to report on your behalf in E-tax for businesses. An authorisation will give the accountant the same access as you (the business required to report) have. |
You can use the programme eIndkomst-indberetning (E-income reporting) to generate files to upload to E-income. Download reporting programme for E-income.
E-payroll (Letløn) is a calculation program under E-income. After signing up, it helps you calculate your employees’ A-tax, labour market contribution (am-bidrag), supplementary labour market pension (ATP) and holiday pay.
You have to check up on the following things each month:
1. Withhold A-tax and labour market contributions from the salary
You need to withhold A-tax, labour market contribution (AM-bidrag) and supplementary labour market pension (ATP) when you pay the salary to your employee. This also applies to on account remunerations, advance payment etc.
Read more in Danish about tax on employee salary
2. Report salary information to us
Salary information includes A-income, holiday pay, working hours, A-tax, labour market contribution, ATP and salary.
Special attention should be paid to declaring the correct salary period and the payment date:
- Salary period is not always a calendar month
The payment period of a lot of employees paid by the hour is from the 20th of a month to the 19 of the next month. - Always report on time
The reason you should do that is that the income of each calendar month is used to calculate public benefits. Your employee may not qualify for certain public service or may have to pay outstanding tax if you do your reporting too late. Please be extra aware of this around the turn of year. If you have a payroll agency or an accountant help you, they may have shorter deadlines.
3. Pay A-tax and labour market contributions to the Tax Agency
When you have made your report, you have to pay A-tax and labour market contributions to us. You can make the payment in various ways depending on how you do your reporting.
Your deadline for reporting and paying A-tax and labour market contribution depends on how your business or organisation is registered:
- Large business: Labour market contributions of more than DKK 250,000 and/or A-tax of more than DKK 1 million a year
- Small and medium-sized businesses: Labour market contributions of less than DKK 250,000 and/or A-tax of less than DKK 1 million a year.
Your registration certificate tells you whether your business is registered as a large or small and medium-sized business. Please see your registration certificate in E-tax for business under 'Profil' (Profile) -> 'Registreringsbevis' (Registration certificate).
Large businesses
| Settlement period | Declaration deadline | Payment deadline |
|---|---|---|
| December 2022 | 30 December 2022 | 30 December 2022 |
| January 2023 | 31 January 2023 | 31 January 2023 |
| February 2023 | 28 February 2023 | 28 February 2023 |
| March 2023 | 31 March 2023 | 31 March 2023 |
| April 2023 | 28 April 2023 | 28 April 2023 |
| May 2023 | 31 May 2023 | 31 May 2023 |
| June 2023 | 30 June 2023 | 30 June 2023 |
| July 2023 | 31 July 2023 | 31 July 2023 |
| August 2023 | 31 August 2023 | 31 August 2023 |
| September 2023 | 29 September 2023 | 29 September 2023 |
| October 2023 | 31 October 2023 | 231 October 2023 |
| November 2023 | 30 November 2023 | 30 November 2023 |
| December 2023 | 30 December 2023 | 30 December 2023 |
Public authorities
As a general rule, public authorities, including local authorities and regions, do not have extended deadlines and must declare A-tax and labour market contributions as usual.
For small and medium-sized businesses
| Settlement period | Declaration deadline | Payment deadline |
|---|---|---|
| November 2022 | 12 December 2022 | 12 December 2022 |
| December 2022 | 17 January 2023 | 17 January 2023 |
| January 2023 | 10 February 2023 | 10 February 2023 |
| February 2023 | 10 March 2023 | 10 March 2023 |
| March 2023 | 10 April 2023 | 10 April 2023 |
| April 2023 | 10 May 2023 | 10 May 2023 |
| May 2023 | 12 June 2023 | 12 June 2023 |
| June 2023 | 10 July 2023 | 10 July 2023 |
| July 2023 | 10 August 2023 | 10 August 2023 |
| August 2023 | 11 September 2023 | 11 September 2023 |
| September 2023 | 10 October 2023 | 10 October 2023 |
| October 2023 | 10 November 2023 | 10 November 2023 |
| November 2023 | 11 December 2023 | 11 December 2023 |
| December 2023 | 17 January 2024 | 17 January 2024 |
Check if you have new deadlines in late November
In November, we check to see if your business should change its registration due to higher og lower amounts of labour market contributions (AM-bidrag) or A-tax compared with the past year. If your business change its registration, you will be given both new reporting deadlines and payment deadlines.
Remember to enter the new deadlines in your payroll system. If your business reports via a payroll agency, you need to inform the agency of the new deadlines.
Would you like to be notified when it is time to report A-tax or labour market contributions?
If you enter your email address in E-tax for businesses (TastSelv Erhverv) and we will send you an email when it is time to declare A-tax and labour market contributions.
- Log on to E-tax for businesses and click 'Profil- og kontaktoplysninger' (Profile and contact
- Click 'Kontak- og tilmeldingsoplysninger' (Contact and registration information)
- Click 'Se og ret dine generelle kontaktoplysninger' (See and change your general contact information)
- Enter your name and your email address and click 'Gem' (Save)
You have now signed up for email reminders in E-income. You can always go back and change your email address or deregister from this service. If you have already entered your email address in E-income, you can correct it as follows:
- Log on to E-tax for businesses and select 'Ansatte' (Employees)
- Click 'Indberet til eIndkomst eller Letløn' (Declare A-tax or labour market contribution in E-income or E-payroll)
- Click 'Indberette/forespørge på eIndkomst/Letløn' (Declare/make a request in E-income/E-payroll)
- Click 'Kommunikationsindstillinger og Letløn tilmelding' (Communication settings and registration for E-payroll)
- Click '2. Supplerende indstillinger (mailadresse og kommunikationsform)' (2 Supplementary settings (email address and method of communication)
- Enter your email address in the field 'Supplerende email adresse' (Supplementary email address) and click OK.
If your email address is entered in E-income, we will send your reminders to this email address.
When you pay out salary to your employees, you need to pay attention to the following three things:
1. Withhold A-tax and labour market contributions from the salary
You need to withhold A-tax, labour market contribution (am-bidrag) and supplementary labour market pension (ATP) when you pay the salary to the employee. This also applies to on account remunerations, advance payment etc.
2. Report salary information to the Tax Agency
Salary information includes A-income, holiday pay, working hours, labour market contribution, ATP and salary.
3. Pay A-tax and labour market contributions to the Tax Agency
When you have made your report, E-income automatically calculates the total amount that you will have to pay in A-tax and labour market contribution for the month. Please find the amount in E-tax for business (TastSelv) under ’Skattekontoen Stamoplysninger’ (Tax Account, Personal data).
All employers have to report pay for their employees each month. If you do not pay out a salary one month, you still have to do the reporting to E-income. You do so by making a so-called zero entry.
If you use a payroll agency to pay out salaries, you will either have to ask the agency to make a zero entry or do it your self.
Likewise, if you have registered as an employer in the middle of a month and you do not have to pay any employees that month, you should also make a zero entry.
For uddybende og fyldestgørende juridisk information, se Den juridiske vejledning .