When you pay salaries, wages or fees to your employees, you have to report it to us. You do so by logging on to E-tax for businesses and clicking eIndkomst (E-income) under Ansatte (employees).

You can also call us on (+45) 72 22 28 24.

If you are a new employer, you can read more at Hiring your first employee

Every month, you have to report the following for each employee:

  • A-income (income taxed at source)
  • holiday pay
  • working hours
  • A-tax (tax withheld at source)
  • labour market contribution (am-bidrag)
  • supplementary labour market pension (ATP).

You have to deduct A-tax, labour market contributions and supplementary labour market pension contributions at the time of paying your employee. This also applies to fees on account, advances, etc.

Once you have reported the pay, E-income will automatically calculate the total amount of A-tax and labour market contributions you have to pay for the month.

Read more at

  • Deducting tax of employee pay
  • Paying A-tax and labour market contributions

If, one month, you do not have any salaries or wages to pay, you should report a zero.

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 report a zero.

If we change your business status from small to large, you have to enter new reporting and payment deadlines into your payroll system.

Check your registration certificate in E-tax for businesses to see if your business is registered as small or large.

If your business reports through a payroll bureau, you should inform us about any new deadlines.

You can choose to do the reporting to us yourself or have an accountant or payroll bureau do it for you.

You will find a step-by-step guide in Danish Få og giv adgang til eIndkomst (gain and give access to E-income) under Ansatte (employees) in E-tax for businesses.

Apart from reporting directly into E-income in E-tax for businesses, you can also report in the following ways:

Own payroll system

Report income information via files from a payroll system on your computer.

The Danish Tax Agency’s reporting system

The E-income reporting system can be used to create files and uploading them to E-income.

Download reporting program for E-income

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.

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, check with your payroll agency.

E-payroll

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.

 

 

 

Please see our legal guide (in Danish) for further legal information.