Potential New Deadlines for A-Tax and AM Contribution
- 2 minute read
- Finance & Accounting
In October or November 2024, you might receive Digital Post stating that from 2025 you will have new deadlines for reporting and paying A-tax and AM contributions (labour market contribution). This is because SKAT has calculated that based on your reported amount in the former period has exceeded or been lower than the specified thresholds for SMEs or Large companies as defined in the Income Register Act § 4 stk. 1 and the Debt Collection Act § 2 stk. 6.
Deadlines for A-tax and AM contribution
The deadlines for A-tax and AM contributions are determined based on how much you have paid and reported in the period October previous year to September this year.
SMEs usually pay on the 10th of the month, or the following bank day, if the 10th is a holiday or weekend. Companies must follow SME deadlines if they in the period have either / or:
Less than 250 000 DKK in AM contribution. Less than 1 000 000 DKK in A-tax.
Large companies must report and pay on the last bank day of the month.
Companies must follow Large companies’ deadlines if they in the period have either / or: More than 250 000 DKK in AM contribution. More than 1 000 000 DKK in A-tax.
You can find all deadlines here: Payment and Deadlines for businesses.
Your deadlines are as usual for the rest of 2024.
Remember to inform your payroll employee or administration about these changes to the deadline – and make sure to update the dates in your payroll system.
Complaints regarding A-tax and AM contribution
You can file a complaint regarding the verdict to the Danish Tax Appeals Board. It must be received no later than 3 months after the date that the letter regarding the changes was sent.
You must support your complaint with justifications and ideally also with documentation. Filing the complaint costs 1200 DKK, which will be refunded if your complaint or appeal is fully or partially successful.
