Payment deadlines for A-tax and am-contribution

According to the law, the following deadlines apply to small and medium-sized companies that have A-tax of less than DKK 1 million. DKK and am contribution of less than DKK 250,000

Settlement period Reporting deadline Payment deadline
April 2020 May 11, 2020 September 10, 2020
May 2020 June 10, 2020 October 12, 2020
June 2020 July 10, 2020 November 10, 2020

 

The deadlines for payment of A-tax and am-contribution (the payments for April, May and June) are temporarily extended by four months. The extension of the deadlines only applies to the payment, not the reporting to eInkomst.

For large companies - all other than the above:

Settlement period Reporting deadline Payment deadline
April 2020 April 30, 2020 August 31, 2020
May 2020 May 29, 2020 September 30, 2020
June 2020 June 30, 2020 October 30, 2020

 

Salary for March 2020

Settlement of A-tax and am-contribution on 14 April 2020 (small companies) and 31 March 2020 (large companies).

At RSM Denmark, we are ready to help you with your questions. You are welcome to contact us for a free and non-binding discussion.