Deadlines for reporting to E-payroll (LetLøn)

Deadlines vary depending on whether you use the calculation or the reporting system (reporting through your own payroll system).

If you use the calculation system, you have to approve your calculations no later than on the transaction date.
If you use the reporting system, the deadlines depend on when you have to pay contributions and tax.

Extended payment deadlines for A-tax and labour market contributions in July and August 2023

The Danish parliament (Folketinget) has voted to extend the payment deadlines for A-tax and labour market contribution (AM-bidrag) in July and August. Increased energy taxes and the resulting cash flow strain have caused the new deadlines.

Please note that the reporting deadline hasn’t been extended.

Go to Ansatte (Employees) Indberette/Forespørge på eIndkomst/LetLøn (Report to/inquire about E-income/E-Payroll

The final due date for small and medium-sized businesses is on the 10th day of every month. Small and medium-sized businesses are businesses with an annual labour market contribution (am-bidrag) of less than DKK 250,000 and A-tax of less than DKK 1 million.

If your business pays by means of:
giro transfer forms (invoices), you have to report the information on the last day of the month.
Nets (direct debit) (Betalingsservice), you have to report the information no later than two banking days before the final due date.

For further legal information in Danish see our legal guide .

Deadlines for reporting to E-payroll (LetLøn)

Extended payment deadlines for A-tax and labour market contributions in July and August 2023

Deadlines when you use the calculation system

Deadlines when you use the reporting system