A-skat og AM-bidrag (Payroll Tax Reporting)
Monthly reporting and payment of withheld employee income tax (A-skat) and labour market contribution (AM-bidrag) via the eIndkomst system. Employers must register immediately on hiring the first employee.
Who this applies to
- All Danish employers (virksomheder med ansatte)
- Companies paying director salaries (direktørløn)
- Self-employed individuals paying A-skat via preliminary tax (forskudsopgørelse)
What to file
eIndkomst payroll report (indberetning) via SKAT's eIndkomst system or integrated payroll software: gross salary, A-skat withheld, AM-bidrag, ATP contributions, and any benefit-in-kind values for each employee.
How to file
Via SKAT's eIndkomst portal or through payroll software (Intect, Zenegy, Lessor, Billy Løn, etc.) with direct eIndkomst integration. The report must be filed before payment. SKAT automatically generates the payment request after successful reporting.
Payment due
Same as filing deadline — 10th (large) or 17th (small) of the following month. Payment via NemBetaling or bank transfer using the payment details generated by eIndkomst.
Penalties for missing this deadline
Interest on late payment: SKAT current rate. Persistent failure to withhold and remit A-skat creates personal director liability under Kildeskatteloven §69 — directors can be pursued personally for unpaid employee tax. This is a strict liability provision and is actively enforced by SKAT.
Filing checklist
- Process payroll through approved software or manually calculate gross salary, A-skat (using tax card rates), and AM-bidrag (8% of gross)
- Verify each employee's trækprocent (withholding percentage) from their SKAT tax card
- Include any benefits in kind (Fri bil, Fri telefon) at SKAT valuations
- Report ATP employer contribution: DKK 3,510 annual / monthly equivalent per full-time employee
- Submit via eIndkomst before the deadline
- Make payment for the same deadline
Documents you'll need
- Employee tax card (skattekort) showing the agreed withholding rate — retrieved from SKAT automatically for most payroll software
- Payroll calculation worksheet showing gross pay, deductions, and net pay for each employee
- Proof of ATP registration and monthly contribution amounts
- Evidence of any benefit-in-kind provided and the SKAT valuation applied
Common mistakes to avoid
- Not registering as an employer (arbejdsgiver) before the first salary payment — registration must precede payment
- Using the wrong withholding rate because the employee's tax card has not been retrieved
- Failing to report benefits in kind such as Fri bil or company phone — SKAT cross-references these
- Missing the employer registration for ATP — all companies with employees must register with ATP separately
Never miss a Denmark deadline
AccountsOS tracks every Skattestyrelsen (Danish Tax Agency) and Erhvervsstyrelsen (Danish Business Authority) / CVR deadline and reminds you weeks ahead.
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