Many companies are currently experiencing pressure on their finances, mainly due to increased energy costs. To alleviate this challenge, the parties to the agreement have decided to extend the payment deadlines for A-tax and AM contributions for all companies. As a concrete solution, payments of A-tax and AM-contribution in July and August 2023 will be postponed for 3½ and 6 months respectively for all companies.
It is expected that a postponement of A-tax and AM-contribution payments in July and August 2023 by 3½ and 6 months respectively will mean that payments of around DKK 57 billion will be postponed. Therefore, it is proposed to postpone the payments in July and August 2023 by 3½ and 6 months, respectively, so that the refund can be distributed over a period of approximately 4-5 months. This means that companies will have to repay A-tax and AM contributions in October/November 2023 and February 2024 as a result of the proposed postponements.
Small and medium-sized companies (annual AM contribution less than DKK 250,000 and A-tax less than DKK 1 million)
| Period | Deadline for reporting | Payment deadline |
| June 2023 | July 10th | October 31, 2023 |
| July 2023 | August 10th | February 12, 2024 |
Large companies (annual AM contribution over DKK 250,000 and/or A-tax over DKK 1 million)
| Period | Deadline for reporting | Payment deadline |
| July 2023 | July 31st. | November 10, 2023 |
| August 2023 | August 31st | February 29, 2024 |
A company with 10 employees, each with an average gross monthly salary of DKK 25,000, pays AM contributions and A-tax totaling approximately DKK 80,000 per month.
With the agreement to postpone the payments, the company will not have to pay A-tax and AM contributions in July. The DKK 80,000 will instead be paid in October/November. In addition, the company will not have to pay A tax and AM contributions in August. That payment is not due until February 2024.
On the Ministry of Finance website you can access the full text of the agreement and a number of fact sheets.