AM contribution and ATP
ATP is a fixed amount taken before everything else and exempt from the AM contribution. The AM contribution is then charged on pay after ATP and taken before income tax. Together they are the first two deductions on the way from gross to take-home pay. The rates shown are those in force for 2026.
ATP comes first
ATP (the Danish labour-market supplementary pension) is a fixed amount taken from your gross pay before everything else. Full-time, the employee A-rate is 99,00 kr. a month (1.188 kr. a year). ATP is exempt from the AM contribution, so it is taken out before the AM contribution is calculated. Part-time reductions are not modelled in this version, which assumes full-time employment.
The AM contribution on pay after ATP
The labour-market contribution is 8,00 % of your pay after ATP. It is charged before income tax, and the result — pay after ATP and the AM contribution — is your personal income, on which state tax is charged. The AM contribution is uncapped. From 2026 people under 18 are exempt — that is not modelled here, since the calculator assumes an adult employee.
What is not a deduction from your net pay
The employer’s Samlet Betaling (including AUB, parental, AES and FerieKonto) is paid on top of your gross pay by the employer and is not a deduction from your net pay — so it is not part of the calculation. The rates shown are the rates in force for 2026 and are checked against skat.dk and virk.dk/ATP at the final review.