Reporting information in E-payroll (LetLøn)
In E-payroll you can report in the calculation system or the reporting system depending on whether you have your own payroll system. See what you should report and the deadlines.
It is good practice to include detailed information about matters related to your employees’ pay on their payslips. Payment information may vary depending on the type of employment.
A payslip should include:
Employer’s name, address and central business reg. no. (CVR no.)
Employee’s name, address and civil reg. no. (CPR no.), and possibly employee number
Gross pay (pay before deduction of tax)
A-tax (tax deducted from income at source) withheld
Labour market contributions withheld
Number of working hours
Pension contributions – including contributions to the Danish Labour Market Supplementary Pension Scheme (ATP)
Net pay (pay after deduction of tax)
Information about tax cards and withholding rates
Any other entitlements, like a free telephone or paid lunch break
Tax card (tax deductions, allowances and withholding rate)
A-income (income taxed at source) before deduction of labour market contributions (current period and year)
Tax deducted at source (current period and year)
E-Payroll includes two different systems:
The calculation system (you do not have your own payroll system)
The reporting system (you have your own payroll system)
Deadlines vary depending on whether you use the calculation or the reporting system (reporting through your own payroll system):
If you use the calculation system, you have to approve your calculations no later than on the transaction date.
If you use the reporting system, the deadlines depend on when you have to pay contributions and tax.
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.
Deadlines when you use the calculation system
You have to approve the calculation no later than on the transaction date (the day when the employee gets paid).
It is not possible to accept calculations after the transaction date. If you do forget to approve a calculation, please call us.
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:
Sampension (i.e. Grafisk Pension, Kommunernes Pensionsforsikring, StK:Pension).
Deadlines when you use the reporting system
The final due date for small and medium-sized businesses is on the 10th day of every month. Small and medium-sized businesses are businesses with an annual labour market contribution (am-bidrag) of less than DKK 250,000 and A-tax of less than DKK 1 million.
If your business pays by means of:
giro transfer forms (invoices), you have to report the information on the last day of the month.
Nets (direct debit) (Betalingsservice), you have to report the information no later than two banking days before the final due date.
Please see our Danish-language legal guide for further legal information.