Reporting information in E-payroll (LetLøn)

You can report pay and fees to your employees through our free online payroll system: E-payroll (LetLøn)

E-Payroll includes 2 different systems:

The calculation system (you do not have your own payroll system)
The reporting system (you have your own payroll system)

You sign up for one of the systems in E-tax for businesses. The calculation system is the most widely used.

You need to register as an employer before you can start using E-payroll (LetLøn). You do so at www.virk.dk
You can sign up for E-payroll from the first day of each month.
Before signing up, you have to report any salary, A-tax, etc., for periods prior to registration.
It is not possible to report pension contributions or Sunday and public holiday payments through the E-payroll calculation system.

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.

Please use E-payroll’s calculation system if you do not have a payroll system yourself. The system is particularly well-suited for businesses with only few employees.

The system always applies the current rules on individual areas. If you use the calculation system, you do not need to know the rules for calculating labour market contributions (am-bidrag), A-tax, labour market supplementary pension (ATP) or holiday pay.

The calculation system works like this:

You enter the personal data, salary and number of working hours of your employees.
You then receive a calculation based on the information you just entered and which normally corresponds to the information included on a payslip.
Finally, you transfer the net pay to your employees and transfer the tax and ATP to E-payroll.

Please use E-payroll’s reporting system if you report through a payroll system.

If you use the reporting system, labour market contributions (am-bidrag), A-tax and labour market supplementary pension (ATP) contributions are automatically withheld and transferred to the Danish Tax Agency and to the labour market supplementary pension fund.

In addition, the system allows you to report statistical information and pension contributions to the following pension providers:

Industriens Pension
PMF-Pension
Sampension (i.e. Grafisk Pension, Kommunernes Pensionsforsikring, StK:Pension).

For further legal information in Danish see our legal guide .

Reporting information in E-payroll (LetLøn)

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

The calculation system

The reporting system

Guide to E-payroll