Paying A-tax and labour market contributions (am-bidrag)

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

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.

Large businesses

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

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)

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 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

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 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

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 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

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 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.

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.