Paying A-tax and labour market contributions (am-bidrag)
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.
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.
Log on to pay A-tax and labour market contribution, select E-income
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.
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 certificate).
Large businesses
Settlement period | Declaration deadline | Payment deadline |
---|---|---|
December 2022 | 30 December 2022 | 30 December 2022 |
January 2023 | 31 January 2023 | 31 January 2023 |
February 2023 | 28 February 2023 | 28 February 2023 |
March 2023 | 31 March 2023 | 31 March 2023 |
April 2023 | 28 April 2023 | 28 April 2023 |
May 2023 | 31 May 2023 | 31 May 2023 |
June 2023 | 30 June 2023 | 30 June 2023 |
July 2023 | 31 July 2023 | 31 July 2023 |
August 2023 | 31 August 2023 | 31 August 2023 |
September 2023 | 29 September 2023 | 29 September 2023 |
October 2023 | 31 October 2023 | 231 October 2023 |
November 2023 | 30 November 2023 | 30 November 2023 |
December 2023 | 30 December 2023 | 30 December 2023 |
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
Settlement period | Declaration deadline | Payment deadline |
---|---|---|
November 2022 | 12 December 2022 | 12 December 2022 |
December 2022 | 17 January 2023 | 17 January 2023 |
January 2023 | 10 February 2023 | 10 February 2023 |
February 2023 | 10 March 2023 | 10 March 2023 |
March 2023 | 10 April 2023 | 10 April 2023 |
April 2023 | 10 May 2023 | 10 May 2023 |
May 2023 | 12 June 2023 | 12 June 2023 |
June 2023 | 10 July 2023 | 10 July 2023 |
July 2023 | 10 August 2023 | 10 August 2023 |
August 2023 | 11 September 2023 | 11 September 2023 |
September 2023 | 10 October 2023 | 10 October 2023 |
October 2023 | 10 November 2023 | 10 November 2023 |
November 2023 | 11 December 2023 | 11 December 2023 |
December 2023 | 17 January 2024 | 17 January 2024 |
Check if you have new deadlines in late November
In November, we check to see if your business should change its registration due to higher og lower amounts of labour market contributions (AM-bidrag) or A-tax compared with the past year. 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.
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 Mastercard payment service (Overførselsservice).
It takes 5-6 working days for Mastercard to register you.
If you do your reporting in your own payroll system, you sign up for Mastercard 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 Mastercard direct debit each time you report pay in E-income. The reason is that E-income can't send you a list of coming payments that you can reject.
Signing up for Mastercard direct debt (Betalingsservice, PBS)
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- 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)
- Click ‘Tilmelde til betaling via PBS’ (Sign up for direct debit via PBS)
- Enter your bank registration no. and your bank account no.
- Click ‘Godkend’ (Accept).
You have now signed up for Mastercard direct debit (PBS).
If you do your reporting in E-payroll, you have to sign up for Mastercard 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 Mastercard.
Signing up for payment via Mastercard payment service in E-payroll and with Mastercard
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- 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)
- Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
- Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
- Click ‘LetLøn-tilmelding’ (E-payroll registration)
- Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- In relation to the ATP scheme, click ‘OverførselsService (PBS)’ (Payment service (PBS))
- In relation to SKAT, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
- Enter the business bank account no. under ‘Reg.nummer, general’ (Registration no., general) and ‘Kontonummer, generelt (Account no., general)
- Click OK
- Go back to the previous page with the tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- At the bottom of the page ‘Tilmelding til Overførselsservice kan ske her’ (Signing up for payment service), click ‘her’ (here)
- You will now be transferred to Nets payment service where you set up your agreement
You have now signed up for Mastercard payment service in E-payroll and with Nets. Once the agreement has been registered with Mastercard, you will receive a receipt from Mastercard payment service.
Deregistering from payment service in E-payroll
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- 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)
- Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
- Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
- Click ‘Tilmelding til Letløn’ (Sign up for E-payroll)
- Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- In relation to the ATP scheme, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
- In relation to SKAT, click ‘Fælles indbetalingskort’ (Joint giro transfer forms)
- Click OK
You have now deregistered from Mastercard payment service and in future you will have to make the payment via your online bank. Remember to deregister from the payment service with Mastercard (link in Danish).
Changing account number for the payment service
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- 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)
- Click ‘Indberette/forespørge på eIndkomst/LetLøn’ (Report/inquire about E-income/E-payroll)
- Click ‘Kommunikationsindstillinger og LetLøn tilmelding’ (Communication settings and E-payroll registration)
- Click ‘Tilmelding til Letløn’ (Sign up for E-payroll)
- Click tab ‘Betaling og videresendelse vedr. LetLøn’ (Payment and forwarding related to E-payroll)
- In relation to the ATP scheme, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
- In relation to tax, click ‘Overførselsservice (PBS)’ (Payment service (PBS))
- Enter your new business account no. under ‘Reg.nummer, generelt’ (Registration no., general) and ‘Kontonummer, generelt’ (Account no., general)
- Click OK
You have now changed your business account no. i E-payroll. Remember to change the account no. with Mastercard (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.
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 Mastercard direct debit or online banking. Check with your payroll system how you pay via your own bank.
You can register for Mastercard 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.
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- 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)
- Click ‘Betaling vedrørende eIndkomst’ (Payment related to E-income)
- Click ‘Periode’ (Period) and ‘Hent angivelsesoplysninger’ (Download particulars)
- Tick off ‘Betaling via PBS/OBS/SKB’ (Payment via PBS/OBS/SKB)
- Click PBS/OBS/SKB
- 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
- Log on to E-tax for businesses
- Click ‘Ansatte’ (Employees)
- 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)
- Click ‘Betaling vedrørende eIndkomst’ (Payment related to E-income)
- Click ‘Periode’ Period month and year (mm.yyyy)
- Click ‘Hent angivelsesoplysninger’ (Download particulars). Here you will see the amount in question, the payment date and the payment ID.
- Copy the payment ID
- Log off E-tax
- Log on to your online banking and make the payment using the payment ID
- 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 pay from a non-Danish bank account, you will need the below IBAN no, SWIFT code and account information. Please remember to state your CVR no/SE no. in the comment field.
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: Skattestyrelsen
- Comment field: 8-digit CVR.no/SE no. (Only numbers without space in between - no other messages)
For further legal information in Danish see our legal guide .