🇩🇰 Payroll in
Denmark
Everything employers need to run compliant payroll in Denmark — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Denmark — Step by Step
Register for payroll
Before making any salary payment in Denmark, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Denmark has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Denmark must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Denmark authorities on time. Late payment penalties can be significant.
Payslip Requirements — Denmark
Statutory payslip obligations for employers in Denmark.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
5 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and CPR number
- ✓Employer name and CVR number
- ✓Pay period
- ✓Gross salary
- ✓ATP contribution (employer and employee)
- ✓AM-bidrag (labour market contribution 8%)
- ✓A-skat (income tax withheld)
- ✓Holiday pay accrual (12.5%)
- ✓Net pay
- ✓Function and salary classification
- ✓Working hours
- ✓Pension contributions (if applicable)
Payslips must be provided on pay day. No specific statutory format but must include sufficient detail for the employee to verify the calculation. Electronic payslips via e-Boks or payroll portals are standard and fully accepted. ATP and holiday pay accruals must be clearly shown.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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