Module: PYDK | Molga: 09 | Currency: DKK | Region: Europe
Field | Detail |
Statutory | AM-bidrag 8% EE, ATP pension, eIncome reporting, Feriegodtgørelse |
Tax | Kommuneskat (avg 25%) + bundskat (12.06%) + topskat |
Key Feature | eIncome Monthly Reporting & Feriegodtgørelse |
Pay Frequency | Monthly |
Banks | Danske Bank, Nordea Denmark, Jyske Bank |
Denmark-Specific Highlights
eIndkomst (Income Register):
- Monthly reporting to SKAT by last day of pay month + 10 days
- Real-time API via NemHandel infrastructure
- All income types, A-income, B-income
ATP (Arbejdsmarkedets Tillægspension):
- Full-time employee: DKK 99 EE + DKK 198 ER per month (2024)
- Part-time: proportional to hours worked
Feriegodtgørelse (Holiday Pay):
- 12.5% of earnings accrued during holiday year (September-August)
- Paid via FerieKonto portal or directly if employer registered
- New holiday year system: earned and taken in same year (since 2020)
Chapter 5.5: A-skat (PAYE) withholding and payment to SKAT; eIndkomst monthly return; ATP monthly contribution report; FerieKonto registration and holiday pay administration; SP (Special Pension) suspended but technical config retained