The government’s emergency legislation must make it possible to postpone the payment deadlines for, among other things, AM contributions and A-tax. This applies to all private companies – both large and small.
The deadlines for payment of AM contributions and A-tax for April, May and June are temporarily extended by four months. The extension of deadlines applies only for payments – not reporting to eIndkomst.
The new deadlines
For small and medium sized enterprises:
➢ The payment deadline of 11th May is moved to 10th September
➢ The payment deadline 10th June is moved to 12th October
➢ The payment deadline 10th July is moved to 10th November
Reporting deadlines do not change.
For large companies:
➢ The 30th April payment deadline is moved to 31st August
➢ The payment deadline on 29th May is moved to 30th September
➢ The payment deadline 30th June is moved to 30th October
Reporting deadlines do not change.
Want to deposit A-tax and AM contributions ahead of time?
If you want to pay A-tax and AM contributions ahead of time, make sure that the “ceiling” in your tax account is increased – otherwise the Danish Tax Agency will return the money to you after the deposit.
You can raise the tax account to DKK 200,000. Political efforts are being made to raise the limit.
When you pay ahead of time, go into the tax account, find the OCR line – or the payment page, as we know from the payment slip – and then manually pay to the Danish Tax Agency (Skat).