Payments to E-payroll (LetLøn)
When you use the E-payroll system (our free online payroll system), you have to pay labour market contributions (am-bidrag), A-tax and labour market supplementary pension (ATP) contributions to E-payroll and not your tax account. Feriekonto (a holiday pay scheme) will charge you holiday pay, if you have chosen Feriekonto as your holiday payment service provider.
If you do your reporting via E-payroll (Letløn), you can choose between 2 payment options: Payment transfer service or online banking.
Payment transfer service (Overførselsservice)
When you have registered for payment transfer service, the payment of A-tax, labour market contributions and labour market supplementary pension will take place automatically, once you have accepted the calculation in E-payroll.
Read more about how you register for payment transfer service at Paying A-tax and labour market contributions (AM-bidrag).
Payment via online banking
Each month we send you an email charging you A-tax and labour market contribution. You will receive the charge approx. 4 days before the payment deadline.
You pay via your online banking by using the unique payment ID stated on the charge. You can’t use a payment ID from a previous charge.
You find the charge by logging on th E-tax for businesses and selecting ’Kontakt’ (Contact) ’Meddelelsesarkiv’ (Message archive).
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.
For further legal information in Danish see our legal guide .