Paying A-tax and labour market contributions (am-bidrag)
When you have reported pay, you have to pay the A-tax and labour market contributions you withheld. Here, you can read more about how to pay depending on how you do your reporting.
You can always see your payments under ‘Skattekontoen’ (Your tax account) in E-tax for businesses (TastSelv Erhverv). It may take 2-3 working days after the reporting deadline before the amounts appear in your tax account.
If your business has other debts, you may receive a reminder even if you have already paid A-tax and labour market contributions. This could be if your business has outstanding VAT. The reason is that we cover any outstanding amounts in your tax account in the order they fall due.
We recommend that you check your business tax account for any outstanding amounts. Otherwise, we will continue to send you reminders.
You can see your payment in your tax account in E-tax for businesses approx. 2-3 working days after you made the payment.
You can always find the amount and payment ID in E-tax for businesses under ‘Ansatte’ (Employees) > ‘eIndkomst/CPS’ (E-income/CPS) > ‘Betaling vedr. eIndkomst’ (Payment regarding E-income).
It may take 2-3 working days after the reporting deadline before you can see the A-tax and labour market contribution payable in your tax account.
You can always find the amount and payment ID in E-tax for businesses under ‘Ansatte’ (Employees) > ‘Indberet til eIndkomst eller LetLøn (Report to E-income or E-payroll) > ‘Betaling vedr. eIndkomst' (Payment regarding E-income).
It may take 2-3 working days after the reporting deadline before you can see the A-tax and labour market contribution payable in your Tax Account.
Interest will be added to what you owe from the origianl payment deadline. This also applies if reportings before 1 July 2023 are changed as the payment deadline of 2 weeks ended on 1 July 2023
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.
You can pay A-tax and labour market contributions via the payment solution Leverandørservice (Supplier Service) when you make your reporting in your own payroll system or in E-income. If you report pay in E-payroll, you have to sign up for Overførselsservice (Transfer Service, which is used to transfer pay, taxes, pension etc.).
It takes 5-6 working days for the provider to make the registration.
Register for Leverandørservice (Supplier Service)
If you do your reporting in your own payroll system, you register for Leverandørservice (Supplier Service) (mastercard.com) with the provider.
Deregister from Leverandørservice (Supplier Service) via your bank
You need to contact your bank to deregister from Leverandørservice (Supplier Service) or to change your account number.
If you do your reporting in E-income, you have to register for Leverandørservice (Supplier Service) in E-tax for businesses (TastSelv Erhverv).
Remember to accept the payment via Leverandørservice each time you report pay in E-income. You have to do so as E-income can't send you a list of coming payments for you to cancel.
Signing up for Leverandørservice (Supplier Service)
- Log on to E-tax for businesses
- Select Your profile and contact details
- Select Contact and registration details
- Select 'Se og ret tilmeldingsoplysninger' (See and change registration details)
- Select 'A-skat og am-bidrag' (A-tax and labour market contributions)
- Tick off 'Tilmeldt til Leverandørservice' (Registered for Supplier Service)
- Enter your bank registration no. and your bank account no.
- Click ‘Godkend’ (Accept).
You have now registered for Leverandørservice.
Changing or deregistering from Leverandørservice (Supplier Service)
To change your account no. in your Leverandørservice agreement, you have to deregister the existing agreement. If you do that before 4 pm on a working day, you can re-register and state your new account no. from 6 pm on the same day.
The reason is that Leverandørservice can't accept deregistration and new registration in the same flow.
If you re-register without waiting for a confirmation of deregistering from Leverandørserviced, the agreement will be deregistered and a new agreement will not be registered.
Deregister payment via Leverandørservice (Supplier Service)
- Log on to E-tax for businesses
- Select Your profile and contact details
- Select Contact and registration details
- Select 'Se og ret tilmeldingsoplysninger' (See and change registration details)
- Select 'A-skat og am-bidrag' (A-tax and labour market contributions)
- Tick off 'Tilmeldt til Leverandørservice' (Registered for Supplier Service)
- Click ‘Godkend’ (Accept).
If you deregister before 4 pm on a working day, you can re-register and state your new account no. from 6 pm on the same day. See guidance 'Payment via Leverandørservice' below.
If you do your reporting in E-payroll, you have to register for Overførselsservice (Transfer Service) in E-payroll and with the provider. You also deregister from the service or change account number in both E-payroll and with the provider.
Register for Overførselsservice (Transfer Service) in E-payroll and with the provider
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- Click 'Indberet til eIndkomst eller LetLøn' (Report to E-income or E-payroll)
- Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
- Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
- Click ‘LetLøn-tilmelding’ (E-payroll registration)
- Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- In relation to the ATP scheme, click ‘Overførselsservice (PBS)’ (Transfer Service (PBS))
- In relation to SKAT, click ‘Overførselsservice (PBS)’ (Transfer Service (PBS))
- Enter the business bank account no. under ‘Reg.nummer, general og Kontonummer, generelt’ (Registration no., general and Account no., general)
- Click OK
- Go back to the previous page with the tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- At the bottom of the page ‘Tilmelding til Overførselsservice kan ske her’ (Register for Transfer Service), click ‘her’ (here)
- You will now be transferred to Overførselsservice where you set up your agreement
You have now registerd for Overførselsservice in E-payroll and with the provider. Once the agreement has been registered with the provider, you'll receive a receipt from Overførselsservice.
Deregistering from Overførselsservice (Transfer Service) in E-payroll
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- Click 'Indberet til eIndkomst eller LetLøn' (Report to E-income or E-payroll)
- Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
- Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
- Click ‘Tilmelding til Letløn’ (Sign up for E-payroll)
- Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- In relation to the ATP scheme, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
- In relation to SKAT, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
- Click OK
You have now deregistered from Overførselsservice and in future you'll have to make the payment via your online bank. Remember to deregister from Overførselsservice with the provider (Mastercard.com) (link in Danish).
Changing account number for Overførselsservice (Transfer Service)
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- Click 'Indberet til eIndkomst eller LetLøn' (Report to E-income or E-payroll)
- Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
- Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
- Click ‘Tilmelding til Letløn’ (Sign up for E-payroll)
- Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- In relation to the ATP scheme, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
- In relation to tax, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
- Enter your new business account no. under ‘Reg.nummer, generelt og Kontonummer, generelt' (Registration no., general and Account no., general)
- Click OK
You have now changed your business account no. i E-payroll. Remember to change the account no. with the provider (Mastercard.com) (link in Danish).
You may choose to pay via Leverandørservice (Supplier Service) or online banking. Check with your payroll system provider how you pay via your own bank.
Register for Leverandørservice (Supplier Service) with your provider (mastercard.com)
If you do your reporting in E-income, you can choose to pay in 2 ways: Leverandørservice (Supplier Service) or via online banking.
You have to accept that payment will take place via Supplier Service each time you report pay information on your employees.
Remember that you have to release the amount for payment via Supplier Service no later than at 4 pm the day before the payment deadline.
Accepting a payment via Supplier Service
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- Click ‘e-Indkomst/CPS’ (E-income/CPS) and if it does not open automatically, you right click on your mouse on eIndkomst/CPS and click ‘Åben link i ny fane’ (Open link in new window)
- Click ‘Betaling vedrørende eIndkomst’ (Payment related to E-income)
- Click ‘Periode’ (Period) and ‘Hent angivelsesoplysninger’ (Download particulars)
- Tick off ‘Betaling via PBS/OBS/SKB’ (Payment via PBS/OBS/SKB)
- Click PBS/OBS/SKB
- Click ‘Godkend’ (Accept).
You have now accepted the payment and A-tax and labour market contributions will be paid to the Tax Agency.
You can pay A-tax and labour market contributions via online banking by means of a payment ID. You will find the payment ID by following the step-by-step guide below.
If you do your reporting by uploading a file, you will also be given the payment ID along with a receipt when we have received your reporting. You find the receipt in E-tax for businesses under ‘Ansatte’ (Employees) > ‘eIndkomst/CPS’ (E-income/CPS) > ‘Betaling vedr. eIndkomst’ (Payment regarding E-income) > ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll).
Please note that your payment will not appear in your tax account until 2-3 working days after you made the payment.
Paying by online banking
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- Click ‘e-Indkomst/CPS’ (E-income/CPS) and if it does not open automatically, you right click on your mouse on eIndkomst/CPS and slick ‘Åben link i ny fane’ (Open link in new window)
- Click ‘Betaling vedrørende eIndkomst’ (Payment related to E-income)
- Click ‘Periode’ Period month and year (mm.yyyy)
- Click ‘Hent angivelsesoplysninger’ (Download particulars). Here you will see the amount in question, the payment date and the payment ID.
- Copy the payment ID
- Log off E-tax
- Log on to your online banking and make the payment using the payment ID
- Log off your online banking
You have now paid A-tax and labour market contributions to the Tax Agency.
If you report via E-payroll, you can do so i 2 ways: Nets payment service or online banking.
Nets payment service
When you have signed up for Nets payment service, the payment of A-tax, labour market contributions and ATP happen automatically once you have accepted the calculation in E-payroll.
See how you sign up for Nets payment service under Signing up for and deregistering payments.
Online banking
We charge you A-tax and labour market contributions every month. We will send you the bill approx. four working days before the payment deadline.
You pay via your online banking by using the payment ID stated on the bill. This is why you cannot use an old payment ID.
You find the bill by logging on to E-tax for businesses and clicking ‘Kontakt’ (Contact) > ‘Meddelelsesarkiv’ (Message archive).
If you use a payroll bureau to do your reporting, your payment is made automatically.
Should it happen that the payment is not made automatically, you have to make the payment via online banking. You do so by using the payment ID that you will find in E-tax for businesses under ‘Skattekontoen’ (Tax account) > ‘Stamoplysninger’ (Master data).
If you pay from a non-Danish bank account to your tax account, you will need the below IBAN, SWIFT and account information. Please remember to state your CVR no./SE no. in the comment field.
Use the following information when you make a payment:
- IBAN no.: DK87 0216 4069 1633 94
- BIC/SWIFT code: DABADKKK
- Account no.: 02164069163394
- Account holder: Skattestyrelsen
- Comment field: 8-digit CVR.no/SE no. (Only numbers without space in between - no other messages)
If you want to make a payment from a non-Danish account to E-payroll, please call us on +45 752 22 28 24 so we can give you the correct IBAS and SWIFT.
Dine frister for at indberette og betale A-skat og am-bidrag afhænger af, hvordan virksomheden eller organisationen er registreret:
Som udgangspunkt er alle ikke-offentlige virksomheder registreret som ”små og mellemstore virksomheder” (SMV).
Hvis virksomhedens årlige am-bidrag er over 250.000 kr. eller A-skat over 1.000.000 kr., skal virksomheden afregne am-bidrag og A-skat efter fristerne for stor virksomhed. Det gælder både, hvis begge beløbsgrænser overskrides eller blot én af grænserne overskrides.
Tjek om du har fået nye frister i slutningen af november hvert år
Hvert år i november beregner vi nemlig, om din virksomhed skal have ændret sin registrering på baggrund af det beløb, du har betalt i am-bidrag og A-skat i perioden fra den 1. oktober sidste år til og med den 30. september i det indeværende år.
Du vil få besked om en eventuel ændring af din virksomheds registrering og frister i din virksomheds digitale postkasse hos Erhvervsstyrelsen (Virk.dk)
Husk at sætte de nye frister ind i dit lønsystem. Hvis din virksomhed indberetter via et lønbureau, skal du selv give lønbureauet besked om de nye frister.
Tjek om du har fået nye frister i slutningen af november
I november beregner vi, om din virksomhed skal ændre registrering pga. højere eller lavere beløb for am-bidrag og A-skat i forhold til sidste år. Hvis vi ændrer din virksomheds registrering, får du nye indberetnings- og betalingsfrister.
Du skal huske at indsætte de nye frister i dit lønsystem. Indberetter din virksomhed via et lønbureau, skal du selv give lønbureauet besked om de nye frister.
Få hjælp til at indberette løn på Sådan indberetter du løn (eIndkomst)
Der gælder særlige indberetnings- og betalingsfrister for offentlige myndigheder.
Offentlige myndigheder er registreret både med forudlønnede og bagudlønnede medarbejdere. Det betyder også, at der skal ske indberetning til eIndkomst to gange hver måned.
Kommuner og regioner
For både forudlønnede og bagudlønnede medarbejdere skal A-skat og am-bidrag betales senest den første bankdag.
Det betyder, at fx A-skat og am-bidrag for bagudlønnede for januar måned og forudlønnede for februar måned, har betalingsfrist den 1. februar.
Andre offentlige myndigheder
For bagudlønnede medarbejdere skal A-skatten og am-bidraget betales den sidste bankdag i den måned, som lønnen udbetales for.
For forudlønnede medarbejdere skal A-skatten og am-bidraget betales den første bankdag i den måned, som lønnen udbetales for.
Læs mere om betaling af A-skat og am-bidrag i Den Juridiske Vejledning
For further legal information in Danish see our legal guide .