When you have reported pay, you have to pay the A-tax and labour market contributions you withheld. Here, you can read more about how to pay depending on how you do your reporting.

You can always see your payments under ‘Skattekontoen’ (Your tax account) in E-tax for businesses (TastSelv Erhverv). It may take 2-3 working days after the reporting deadline before the amounts appear in your tax account.

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.

Log on to pay A-tax and labour market contribution, select E-income

Log on to see account status

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

If we have charged you twice in a month, it is because the payment deadline of one of the charges was extended due to COVID-19.

Check your deadlines and possible extended payments under Your deadlines.

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.

If you make corrections after the reporting deadline (corrections to a previous settlement period), the payment deadline is two weeks.

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.

Read more about reporting pay

You can pay A-tax and labour market contributions via Nets when you make your reporting in your own payroll system or in E-income. If you report pay in E-payroll, you have to sign up for Nets payment service (Overførselsservice).

It takes 5-6 working days for Nets to register you.

If you do your reporting in your own payroll system, you sign up for Nets direct debit (Betalingsservice) (link in Danish).

If you do your reporting in E-income, you have to register for Nets direct debit (Betalingsservice) in E-tax for businesses.

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

Signing up for Nets direct debt (Betalingsservice, PBS)

  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 ‘Tilmelde til betaling via PBS’ (Sign up for direct debit via PBS)
  5. Enter your bank registration no. and your bank account no.
  6. Click ‘Godkend’ (Accept).

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

If you do your reporting in E-payroll, you have to sign up for Nets 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 Nets.

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

  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)
  8. In relation to the ATP scheme, click ‘OverførselsService (PBS)’ (Payment service (PBS))
  9. In relation to SKAT, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
  10. Enter the business bank account no. under ‘Reg.nummer, general’ (Registration no., general) and ‘Kontonummer, generelt (Account no., general)
  11. Click OK
  12. Go back to the previous page with the tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
  13. At the bottom of the page ‘Tilmelding til Overførselsservice kan ske her’ (Signing up for payment service), click ‘her’ (here)
  14. You will now be transferred to Nets payment service where you set up your agreement

You have now signed up for Net payment service in E-payroll and with Nets. Once the agreement has been registered with Nets, you will receive a receipt from Nets 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)
  8. In relation to the ATP scheme, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
  9. In relation to SKAT, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
  10. Click OK

You have now deregistered from Nets payment service and in future you will have to make the payment via your online bank. Remember to deregister from the payment service with Nets (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)
  8. In relation to the ATP scheme, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
  9. In relation to tax, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
  10. Enter your new business account no. under ‘Reg.nummer, generelt’ (Registration no., general) and ‘Kontonummer, generelt’ (Account no., general)
  11. Click OK

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

Deregistering from direct debit with your bank

You have to contact your bank to deregister from Nets direct debit or to change the account number, irrespective of whether you report in your own payroll system or via E-income.

You may choose to pay via Nets direct debit or online banking. Check with your payroll system how you pay via your own bank.

You can register for Nets direct debit (link in Danish) here.

You can choose from two payment methods: Nets direct debit (PBS) or online banking:

Making a payment via Nets direct debit

You have to accept that payment will take place via Nets direct debit each time you report pay information on your employees.

Remember that you have to release the amount for payment via direct debit no later than at 4 pm the day before the payment deadline.

  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.

If you do your reporting in E-payroll, you can choose to pay in two ways: Nets payment service or via online banking.

Nets payment service

When you have signed up for Nets payment service, the payment of A-tax, labour market contributions and ATP happen automatically once you have accepted the calculation in E-payroll.

See how you sign up for Nets payment service under Signing up for and deregistering from Nets > E-payroll.

Online banking

We charge you A-tax and labour market contributions every month. We will send you the bill approx. four working days before the payment deadline.

You pay via your online banking by using the payment ID stated on the bill. This is why you cannot use an old payment ID.

You find the bill by logging on to E-tax for businesses and clicking ‘Kontakt’ (Contact) > ‘Meddelelsesarkiv’ (Message archive).

If you use a payroll bureau to do your reporting, your payment is made automatically.

Should it happen that the payment is not made automatically, you have to make the payment via online banking. You do so by using the payment ID that you will find in E-tax for businesses under ‘Skattekontoen’ (Tax account) > ‘Stamoplysninger’ (Master data).

If you make a payment from a non-Danish bank account, you should remember to add your SE no. (VAT no.) in the comment field. Otherwise, we cannot see who is making the payment.

Use the following information when you make a payment:

  • IBAN no.: DK87 0216 4069 1633 94
  • BIC/SWIFT code: DABADKKK
  • Account no.: 02164069163394
  • Account holder: The Danish Tax Agency
  • Comment field: Your eight-digit SE no.

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