Labour market contribution
The labour market contribution (am-bidrag) is an 8% tax that you pay on all salary income. As of 2026, you will start paying the labour market contribution from the year you turn 18.
Your employer withholds the labour market contribution from your salary after ATP (labour market supplementary pension) and your own pension contribution have been subtracted, but before the other taxes are withheld.
If you have B-income or receive fees or one-time payments, you must pay the labour market contribution yourself. You can read how to calculate and pay the labour market contribution on B-income received as a one-time payment at B-income.
If you have a regular B-income registered in your preliminary income assessment (forskudsopgørelse), your labour market contribution will automatically be included in your B-tax instalments.
For further legal information in Danish see our legal guide .