Your first Danish payslip is a wall of abbreviations: AM-bidrag, A-skat, ATP, feriepenge. Most internationals just check the number at the bottom and hope. But payslip errors — especially the tax-card trap — are YOURS to catch, and they can cost you a four-figure tax bill in March. Here is every line, decoded.
Line by line: what everything means
| Danish term | What it is | Typical size |
|---|---|---|
| Bruttoløn | Gross salary — your agreed pay plus any supplements/overtime | What you negotiated |
| Pension (egen andel) | Your share of the pension contribution; the employer share is added ON TOP of your salary | Split per your contract — often 1/3 you, 2/3 employer |
| AM-bidrag | Labour-market contribution — a flat gross tax taken before income tax | 8% for everyone |
| A-skat | Income tax: your personal withholding rate, applied AFTER your monthly tax-free allowance | Rate + allowance come from your tax card (forskudsopgørelsen) |
| ATP | Mandatory state labour-market pension | A small fixed amount; your employer pays roughly double on top |
| Feriepenge / ferie | Holiday pay — see below | 12.5% (hourly) or paid vacation + supplement (salaried) |
| Til udbetaling | Net pay — what lands on your NemKonto | — |
The tax card: the trap that catches internationals
Your employer automatically fetches your tax card from SKAT. There are two kinds — and using the wrong one is the #1 payslip mistake:
- Hovedkort (main card): contains your monthly tax-free allowance. Use it at ONE employer only — your main job.
- Bikort (secondary card): no allowance — the full amount is taxed at your rate. For any second job.
The classic: two jobs (or a job + side gig) both using the hovedkort → you get the allowance twice → a painful back-tax bill (restskat) the following March. Check WHICH card each payslip uses — and move the hovedkort yourself in SKAT's TastSelv if it sits at the wrong employer. New to Denmark? Order your tax card at skat.dk as one of your first steps — without one, tax is withheld at a high default rate.
Holiday pay: two systems, know yours
- Hourly / no paid vacation: 12.5% of your pay is set aside as feriepenge (via FerieKonto) and paid out when you actually take holiday — how to claim it, step by step: the feriepenge guide.
- Salaried with paid vacation (ferie med løn): you get normal salary during vacation plus an annual holiday supplement (ferietillæg, at least 1%).
- Changing jobs: earned holiday pay follows you via FerieKonto — one more reason to keep every payslip.
The 4 numbers to check every month (2 minutes)
- 1. Hours × rate — especially overtime and supplements.
- 2. The tax card — hovedkort at your main job, and only there.
- 3. Pension — both shares, at the contract percentages.
- 4. The holiday line — growing balance or 12.5% set aside.
Keep your payslips (proof at job changes, disputes and the yearly tax statement) — and if a line makes no sense, ask HR in writing. A short, friendly email is enough: see how to write it in Danish. Your payslip also feeds your årsopgørelse (annual tax statement) every March — errors travel.
Found an error?
Write to your employer right away — payroll errors are normally fixed in the next run. If it is not fixed, your union (fagforening) or unemployment fund (a-kasse) can help pursue the claim. Wage claims do not improve with age.
Payslip line making no sense?
Upload your payslip (photo or PDF) — Sofia explains every line in plain English and helps you write the short, friendly note to HR in Danish if something needs fixing. Free to try, no login.
Try Sofia for freeFrequently asked questions
What is AM-bidrag on my Danish payslip?
The labour-market contribution: a flat 8% gross tax on salary income (after your own pension contribution), deducted BEFORE income tax. Everyone who works in Denmark pays it — it is not an error.
What is the difference between hovedkort and bikort?
The hovedkort (main tax card) contains your monthly tax-free allowance and must be used by ONE employer only. The bikort (secondary card) has no allowance and is for any second job. Two employers both using the hovedkort = back taxes in March.
How does holiday pay work in Denmark?
Hourly workers accrue feriepenge of 12.5% of pay (paid out via FerieKonto when holiday is taken). Salaried employees with paid vacation get normal salary during holiday plus a supplement (ferietillæg) of at least 1%.
What should I check on my payslip every month?
Four numbers: hours × rate (incl. overtime), which tax card is used, pension percentages (both shares), and the holiday-pay line. Two minutes a month catches the expensive errors early.
I just moved to Denmark — why is my tax so high?
You probably do not have a tax card yet, so tax is withheld at a high default rate. Order your tax card (skattekort) at skat.dk as one of your first steps — and check your first payslip to see that it is applied.