Payslip: requirements and rules in Denmark 2026

A payslip is more than a piece of paper with an amount. It is documentation of your pay, your tax, your pension contributions and your holiday rights. For employers, correct payslips are a legal obligation, and errors can have consequences towards both the Tax Agency and the employee.

This guide goes through what a payslip in Denmark must contain, the rules on issuing and storing them, and what to do if the payslip is wrong.

Note: Payslip rules are closely tied to tax law, collective agreements and individual terms of employment. This guide gives a general overview and does not replace individual advice. Contact an accountant or an employment-law adviser for questions.

What is a payslip?

A payslip (also called a pay specification) is a written statement of an employee's pay for a given pay period. It specifies the agreed gross pay, all deductions, including labour-market contribution, withholding tax and pension, and the amount the employee actually receives (net pay).

The payslip serves two purposes: it gives the employee an overview of their pay and rights, and it is the employer's documentation of correct reporting and payment.

Are employers required to issue payslips?

Yes. Employers in Denmark are required to issue payslips. The duty follows primarily from:

• The withholding-tax legislation: an employer who withholds tax must give the employee written information about the pay and the amount of tax withheld
• The Holiday Act: the payslip must contain information about the holiday and holiday pay accrued in the period
• The Employment Certificate Act: the requirement to state the level of pay and the payment frequency, which is typically documented via the payslip

Many collective agreements set additional requirements for the content of the payslip, and the employer's reporting to the Tax Agency (via the eIndkomst system) must match the payslips issued.

What must a payslip contain?

A Danish payslip should as a minimum contain:

Basic identification

• The employee's name and civil registration number
• The employer's name and CVR number
• The pay period: the precise dates the pay covers (for example 1 to 31 May 2026)
• The payment date: when the amount is available in the employee's account

Pay components

Element	Description
Gross pay	The agreed pay before deductions, the basis for all calculations
Allowances	Overtime, weekend, meal, mileage, bonus and so on
Labour-market contribution	8% of gross pay is deducted and paid to the Tax Agency
A-income	Gross pay minus the labour-market contribution, the basis for the tax calculation
Withholding rate	The tax rate on the employee's tax card
Personal allowance	The monthly tax-free allowance
Withholding tax	The income tax calculated and withheld from the withholding rate
Net pay	The amount paid to the employee after all deductions

Pension and ATP

• Pension contribution (employee): the employee's own contribution to the pension scheme, deducted from the pay
• Pension contribution (employer): the employer's contribution, typically shown on the payslip as information
• ATP contribution: the supplementary labour-market pension. The amount depends on working hours. The employee pays one-third and the employer two-thirds

Holiday and holiday pay

• Holiday accrued in the period
• Holiday allowance or holiday supplement: either 12.5% holiday allowance (typically for hourly-paid staff) or pay during holiday plus a 1% holiday supplement (typically for salaried employees), depending on the holiday scheme
• Accrued holiday balance: many payroll systems show the total accrued holiday balance

Other information

Depending on the employment, the payslip may also contain:

• Sickness absence
• Paid or unpaid absence
• Mileage allowance (tax-free within the rates)
• Anniversary bonuses, gifts or other one-off amounts
• Reimbursement from Udbetaling Danmark (for example maternity benefit)

Example of a typical payslip

Here is an example with fictional figures for a simple monthly-paid salaried employee:

Item	Amount
Gross pay	DKK 40,000
Labour-market contribution (8%)	minus DKK 3,200
A-income	DKK 36,800
Personal allowance (monthly)	minus DKK 4,250
Withholding tax (37% of DKK 32,550)	minus DKK 12,044
Pension contribution, employee (4%)	minus DKK 1,600
ATP contribution, employee	minus DKK 99
Net pay	DKK 19,057
Pension contribution, employer (8%)	DKK 3,200 (information)

The figures are fictional and only illustrative. Actual tax and pension rates depend on individual agreements and tax cards.

The employer's duties: frequency and format

Payment frequency

Danish law does not set an absolute minimum frequency for paying wages. The payment term is agreed in the employment contract or the collective agreement. In practice the most common arrangements are:

• Monthly payment: by far the most common for salaried employees, typically the last banking day of the month
• Fortnightly payment: common in, for example, construction
• Weekly payment: occurs in some industries and for hourly-paid staff

Note that collective agreements can set a minimum frequency that the employer cannot deviate from unilaterally.

Digital or paper?

A digital payslip is fully legally valid in Denmark and is today the dominant form:

• The employee must have real access to receive and store the payslip (for example via email, a payroll system with self-service or a digital archive)
• The employer must ensure that employees without digital access still receive the payslip, for example by printing it
• It is good practice to inform the employee about how and when the payslip is made available

Paper payslips are still lawful but impractical. Most payroll systems automatically generate and distribute digital payslips.

Storage

The employer must store accounting and pay records for at least 5 years under the Bookkeeping Act. The employee should keep their own payslips, especially on changing jobs, on a check by the Tax Agency, or in disputes.

The connection with the employment contract

The payslip is documentation that the agreed terms in the employment contract are actually complied with. There should therefore be a direct correspondence between:

• The agreed base pay in the contract and the gross pay on the payslip
• The agreed pension (rates for employer and employee)
• The agreed pay period and payment date

A discrepancy between the contract and the payslip is a warning sign and should be clarified immediately.

The payslip in special situations

Sickness and sickness benefit

During sickness, the employee as a rule receives pay from the employer (if agreed or under a collective agreement), and the employer is subsequently reimbursed via sickness-benefit reimbursement from the municipality. This typically appears on the payslip as a separate item.

Maternity/parental leave

During leave, parents receive benefit from Udbetaling Danmark. If pay during leave is agreed (for example via a collective agreement), the payslip will show the agreed pay. The net payment to the employee should appear clearly.

Bonus and commission

One-off amounts such as bonus, commission and gratuities must appear separately on the payslip with the correct labour-market contribution and tax calculation. Special rules apply to anniversary bonuses and certain staff benefits.

Mileage allowance

Tax-free mileage allowance (within the official rates) appears on the payslip as a separate, non-taxable item. Amounts above the rate are taxed as pay.

Common errors on payslips

For employers

1. The wrong basis for the labour-market contribution. The 8% is calculated from gross pay including most allowances. Tax-free allowances (mileage, meals within the rates) are not included.

2. Missing or wrong pension. The pension contributions must reflect what is actually paid to the pension provider. A discrepancy can create problems for both parties.

3. Wrong holiday accrual. Holiday and holiday pay are calculated from the actual pay in the period.

4. No ATP. The ATP contribution is mandatory for the great majority of employees.

5. The wrong withholding rate. The employer must use the current withholding rate from the eIndkomst system. Using the wrong rate results in too much or too little tax being withheld.

For employees to check

• Does the gross pay match the agreed pay?
• Is the labour-market contribution calculated correctly (8% of the basis)?
• Does the withholding rate match your tax card (check on skat.dk)?
• Are all allowances and overtime you are entitled to included?
• Is the pension paid in accordance with the contract?
• Is the holiday pay included?

What do you do if the payslip is wrong?

As an employee

Step 1: Contact the employer in writing. Point out the specific error and ask for a corrected payslip and any back payment. Email is preferable, as it provides documentation.

Step 2: Contact your union or unemployment fund. If you have a union, they can help assess whether the pay is correct.

Step 3: Contact the Tax Agency. If the employer has withheld too much or too little tax, you can contact the Tax Agency. Errors are as a rule adjusted via the annual tax assessment.

Step 4: Industrial or civil proceedings. If the employer refuses to correct the error, the claim can be pursued through the industrial system or the courts. Claims for back payment of pay are as a rule time-barred after 3 years, but many collective agreements have shorter deadlines.

As an employer

If you discover an error in a payslip already issued, you must:

1. Issue a corrected payslip for the period
2. Pay the difference or offset it at the next payment
3. Correct the reporting to the Tax Agency via eIndkomst for the affected period
4. Inform the employee in writing of the correction

Errors in the reporting can lead to interest and, in more serious cases, fines, so correct errors as soon as possible.

The payslip and termination

On termination, whether by the employee or the employer, the payslip for the notice period must be issued as usual. Remember to include:

• Any remaining holiday and holiday pay
• Any severance pay
• Correct ATP for the whole period

Frequently asked questions about payslips

Am I entitled to a payslip for every payment?

Yes. The employer is required to issue a payslip for every payment. The payslip must document the basis for the pay and the deductions made.

What is the difference between gross pay and net pay?

Gross pay is the agreed pay before deductions. Net pay is the amount you actually receive after the labour-market contribution (8%), withholding tax, pension contribution and ATP have been deducted.

Must holiday pay appear on the payslip?

Yes. The holiday accrual must appear on the payslip so the employee can follow their holiday rights.

Can I demand payslips for earlier periods?

Yes. You have the right to receive payslips for all pay paid during your employment. If payslips are not available, you can see the reported pay in your tax file on skat.dk.

What is the labour-market contribution?

The labour-market contribution (arbejdsmarkedsbidrag) is a tax of 8% calculated from gross pay and deducted by the employer before the withholding tax is calculated. It is not the same as pension.

Can the employer send the payslip digitally?

Yes. A digital payslip is fully lawful and the most common form. The employer must ensure you have access to receive and store it.

What do I do if my employer does not issue payslips?

Contact the employer in writing and request payslips for all periods. If the employer does not respond, you can contact the Tax Agency and your union.

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The content of this article is for guidance only and does not constitute legal or tax advice. Consult an accountant or a lawyer for advice on your specific situation.