On this page you find information about reporting pay or fees. You do the reporting in your own payroll system or in E-tax for businesses (TastSelv Erhverv) to the E-income register. The register stores information about the income (salaries, state education grant, benefits and pension) of all Danes.

More than 150 authorities use E-income to pay out public benefits, grants, etc. Before you do your reporting, you should pay special attention to the pay period and the date the money will be available (payment of salary). Otherwise, your employees may risk losing his/her public benefits.

COVID-19: Repayment of A-tax loans

If you have been granted an A-tax loan in connection with COVID-19, you have to remember to repay the loan on time. You also need to remember that if you fail to declare your A-tax on time and we estimate your tax, you will have to repay your A-tax loan immediately.

See repayment deadlines and conditions.

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

Log on and report the pay of your employees

Please pay attention to the following before you do your reporting: 

  • the pay period
  • the date when the money will be accessible (payment date)

Pay period

Your employee accrue his salary in the pay period. However, the pay period is not always a calendar month. Numerous hourly-paid employees have a pay period from the 20th of one month until the 19th of the next.

Payment date

The payment date is the day when the salary is available to your employee. The payment date decides which month your reporting relates to, and it also decides the tax year of your employee.

Example

If your employee is paid twice in the same calendar month, it could have effect on his private financial situation. He may also not be eligible for certain public benefits, housing benefit or free daycare for example. He may also risk getting an incorrect tax assessment notice resulting in outstanding tax.

Therefore, be particularly careful to do your reporting on time - especially at the end or at the beginning of a year. Remember, that payroll agencies or accountant may have short deadlines.

This is how you can do your reporting
Reporting method This is what you do
E-income

You can do your reporting directly in E-income in E-tax (TastSelv) via online reporting (separately) or via a file.

We have made a template to generate the files for upload for E-income. You find that template on this page under "Guides and forms".

Please find a Danish step-by-step guide on how to use E-income under 'Ansatte' (Employees) in E-tax for businesses.

Own payroll system You can report salary information via files from a payroll system on your computer.
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, please check with your payroll bureau.
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.

You can use the programme eIndkomst-indberetning  (E-income reporting) to generate files to upload to E-income. Download reporting programme for E-income.

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.

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 certficate).

Large businesses

Extended payment deadline as a result of coronavirus (large businesses)

The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses. This means that certain deadlines for payment of A-tax and labour market contributions have been extended for large businesses.

Reporting deadlines will not be changed. Read more www.skat.dk/corona-aid

The coming payment deadlines for large businesses are as follows:
Settlement period Declaration deadline Payment deadline
May 2021 31 May 2021 15 October 2021 (extended from 31 May 2021)
June 2021 30 June 2021 17 January 2022 (extended from 30 June 2021)
July 2021 30 July 2021 30 July 2021
August 2021 31 August 2021 31 August 2021
September 2021 30 September 2021 30 September 2021
October 2021 29 October 2021 29 October 2021
November 2021 30 November 2021 30 November 2021
December 2021 30 December 2021 30 December 2021

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

Extended payment deadline as a result of coronavirus (small and medium-sized businesses)
The Danish Parliament (Folketinget) has passed an aid package for corona-hit businesses. This means that certain deadlines for payment of A-tax and labour market contributions have been extended for small and medium-sized businesses. The declaration deadlines will not been changed.

Read more at www.skat.dk/corona-aid

The coming payment deadlines for small and medium-sized businesses:
Settlement period Declaration deadline Payment deadline
April 2021 10 May 2021 27 September 2021 (extended from 10 May 2021)
May 2021 10 June 2021 31 January 2022 (extended from 10 June 2021)
June 2021 12 July 2021 12 July 2021
July 2021 10 August 2021 10 August 2021
August 2021 10 September 2021 10 September 2021
September 2021 11 October 2021 11 October 2021
October 2021 10 November 2021 10 November 2021
November 2021 10 December 2021 10 December 2021
December 2021 17 January 2022 17 January 2022

Check if you have new deadlines in late November

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.

Would you like to be notified when it is time to report A-tax or labour market contributions?

You can enter your email address in E-tax for businesses (TastSelv Erhverv) and receive an email from us prior to reporting deadlines.

  1. Log on to E-tax for businesses
  2. Click 'Profil' (Profile)
  3. Click 'Profiloplysninger' (Profile data)
  4. Click 'Kontaktoplysninger' (Contact information)
  5. Click your name and email address
  6. Click 'Gem' (Save)

When you pay out salary to your employees, you need to pay attention to the following three things:

1. Withhold A-tax and labour market contributions from the salary
You need to withhold A-tax, labour market contribution (am-bidrag) and supplementary labour market pension (ATP) when you pay the salary to the employee. This also applies to on account remunerations, advance payment etc.

2. Report salary information to the Tax Agency
Salary information includes A-income, holiday pay, working hours, labour market contribution, ATP and salary.

3. Pay A-tax and labour market contributions to the Tax Agency
When you have made your report, E-income automatically calculates the total amount that you will have to pay in A-tax and labour market contribution for the month. Please find the amount in E-tax for business (TastSelv) under 'Skattekontoen Stamoplysninger' (Tax Account, Personal data).

All employers have to report pay for their employees each month. If you do not pay out a salary one month, you still have to do the reporting to E-income. You do so by making a so-called zero entry.

If you use a payroll agency to pay out salaries, you will either have to ask the agency to make a zero entry or do it your self.

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 make a zero entry.

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