Paying A-tax and labour market contributions (am-bidrag)

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.

Log on to check your business Tax Account

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

Large businesses

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

Register for Leverandørservice (Nets Supplier Service)

If you do your reporting in your own payroll system, you register for Leverandørservice (mastercard.com) with the supplier.

Deregister from Leverandørservice (Nets Supplier Service) via your bank

You need to contact your bank to deregister from Leverandørservice or to change your account number.

If you do your reporting in E-income, you have to register for Leverandørservice (Nets Supplier Service in E-tax for businesses.

You have to remember to accept the payment via Mastercard direct debit each time you report pay in E-income. The reason is that E-income can't send you a list of coming payments that you can reject.

Signing up for Leverandørservice (Nets Supplier Service

1. Log on to E-tax for businesses
2. Select 'Profil- og kontaktoplysninger' (Your profile and contact details)
3. Select 'Kontakt- og tilmeldingsoplysninger' (Contact and registration details)
4. Select 'Se og ret tilmeldingsoplysninger' (See and change registration details)
5. Select 'A-skat og am-bidrag' (A-tax and labour market contributions)
6. Tick off 'Tilmeldt til Leverandørservice' (Registered for Nets Supplier Service)
7. Enter your bank registration no. and your bank account no.
8. Click ‘Godkend’ (Accept).

You have now signed up for Mastercard direct debit (PBS).

Changing or deregistering from Nets Supplier Service

To change your account no. in your Supplier Service 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 Supplier Service can't accept deregistration and new registration in the same flow.

If you re-register with out waiting for a confirmation of deregistering from Supplier Service, the agreement will be deregistered and a new agreement will not be registered.

Deregister payment via Leverandørservice (Nets Supplier Service)

1. Log on to E-tax for businesses
2. Select 'Profil- og kontaktoplysninger' (Your profile and contact details)
3. Select 'Kontakt- og tilmeldingsoplysninger' (Contact and registration details)
4. Select 'Se og ret tilmeldingsoplysninger' (See and change registration details)
5. Select 'A-skat og am-bidrag' (A-tax and labour market contributions)
6. Tick off 'Tilmeldt til Leverandørservice' (Registered for Nets Supplier Service)
7. Click ‘Godkend’ (Accept).

To change your account no. in your Supplier Service agreement, you have to deregister the existing agreement. 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 sign up for Mastercard payment service (Overførselsservice) in E-payroll and with Nets. You also have to deregister the payment service from or change account number in both E-payroll and with Mastercard.

Signing up for payment via Mastercard payment service in E-payroll and with Mastercard

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. 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)
4. Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
5. Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
6. Click ‘LetLøn-tilmelding’ (E-payroll registration)
7. Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
   1. In relation to the ATP scheme, click ‘OverførselsService (PBS)’ (Payment service (PBS))
   2. In relation to SKAT, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
8. Enter the business bank account no. under ‘Reg.nummer, general’ (Registration no., general) and ‘Kontonummer, generelt (Account no., general)
9. Click OK
10. Go back to the previous page with the tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
11. At the bottom of the page ‘Tilmelding til Overførselsservice kan ske her’ (Signing up for payment service), click ‘her’ (here)
12. You will now be transferred to Nets payment service where you set up your agreement

You have now signed up for Mastercard payment service in E-payroll and with Nets. Once the agreement has been registered with Mastercard, you will receive a receipt from Mastercard payment service.

Deregistering from payment service in E-payroll

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. 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)
4. Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
5. Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
6. Click ‘Tilmelding til Letløn’ (Sign up for E-payroll)
7. Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
   1. In relation to the ATP scheme, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
   2. In relation to SKAT, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
8. Click OK

You have now deregistered from Mastercard payment service and in future you will have to make the payment via your online bank. Remember to deregister from the payment service with Mastercard (link in Danish).

Changing account number for the payment service

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. 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)
4. Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
5. Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
6. Click ‘Tilmelding til Letløn’ (Sign up for E-payroll)
7. Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
   1. In relation to the ATP scheme, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
   2. In relation to tax, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
8. Enter your new business account no. under ‘Reg.nummer, generelt’ (Registration no., general) and ‘Kontonummer, generelt’ (Account no., general)
9. Click OK

You have now changed your business account no. i E-payroll. Remember to change the account no. with Mastercard (link in Danish).

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

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. 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)
4. Click ‘Betaling vedrørende eIndkomst’ (Payment related to E-income)
5. Click ‘Periode’ (Period) and ‘Hent angivelsesoplysninger’ (Download particulars)
6. Tick off ‘Betaling via PBS/OBS/SKB’ (Payment via PBS/OBS/SKB)
7. Click PBS/OBS/SKB
8. 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

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. 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)
4. Click ‘Betaling vedrørende eIndkomst’ (Payment related to E-income)
5. Click ‘Periode’ Period month and year (mm.yyyy)
6. Click ‘Hent angivelsesoplysninger’ (Download particulars). Here you will see the amount in question, the payment date and the payment ID.
7. Copy the payment ID
8. Log off E-tax
9. Log on to your online banking and make the payment using the payment ID
10. Log off your online banking

You have now paid A-tax and labour market contributions to the Tax Agency.