If you haven’t set up an agreement with Transfer Service, you’ll need to handle salary and various contributions manually. Below is an overview of what you need to transfer, when, and where you can find the necessary information.
If you'd prefer your payments to be automated, you can find instructions in this guide.
Where Can You View the Transfers?
Under each individual payroll run, you’ll find a summary of required transfers in the "Transfers" box – this also shows the payment dates.
You can also find all of your transfers in chronological order under Company → Transfers in the system.
What Transfers Do You Need to Make?
Salary
The net salary must be paid directly to the employee’s bank account on the disbursement date – this date is shown on the employee’s payslip.
You must make sure the amount is transferred on time via bank transfer. The employee's account details appear on their payslip.
You can download the payslip by going into the payroll run, clicking View next to Payslips, and then clicking the download button.
Tax and AM Contribution
Payment to the tax account must be made via SKAT’s website.
You’ll find the payment amount and due date under Company → Transfers.
If you find that a payment to SKAT has been refunded to your company’s NemKonto, it's usually because the payment was made too early.
According to legislation, SKAT may not hold payments from businesses for more than five working days if the amount exceeds the refund threshold.
If you pay A-tax or AM-contribution more than five business days before the due date, the payment will automatically be returned – unless it’s below the threshold.
You can raise your refund threshold yourself:
Log in to skat.dk using the company’s NemID/MitID.
Go to Skattekontoen (Tax Account).
Click on the “Refund Threshold (Udbetalingsgrænse)” menu.
ATP
ATP is included in the Consolidated Payment (Samlet Betaling).
So if you don’t have automatic payments set up in Salary, ATP will be billed through this method.
Read more about Consolidated Payment here.
Holiday Pay
Holiday pay must be paid to Feriekonto via SKAT’s website.
Pension
There is no single standard process for pension contributions—it depends on your pension provider. Contact your provider to find out how to report and pay pension contributions manually – most will have a solution ready for you.