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 (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)

1. Log on to E-tax for businesses
2. Select Your profile and contact details
3. Select 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 Supplier Service)
7. Enter your bank registration no. and your bank account no.
8. 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)

1. Log on to E-tax for businesses
2. Select Your profile and contact details
3. Select 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 Supplier Service)
7. 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

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. Click 'Indberet til eIndkomst eller LetLøn' (Report to E-income or E-payroll)
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)’ (Transfer Service (PBS))
   2. In relation to SKAT, click ‘Overførselsservice (PBS)’ (Transfer Service (PBS))
8. Enter the business bank account no. under ‘Reg.nummer, general og Kontonummer, generelt’ (Registration no., general and  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’ (Register for Transfer Service), click ‘her’ (here)
12. 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

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. Click 'Indberet til eIndkomst eller LetLøn' (Report to E-income or E-payroll)
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 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)

1. Log on to E-tax for businesses
2. Click ‘Ansatte’ (Employees)
3. Click 'Indberet til eIndkomst eller LetLøn' (Report to E-income or E-payroll)
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 og Kontonummer, generelt' (Registration no., general and Account no., general)
9. 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 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.

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.

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