Statutory and legislative payroll changes in Denmark, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Topskat renamed mellemskat; new topskat and toptopskat added
Effective 1 Jan 2026
A tax reform introduces two new taxes from 2026 - topskat and toptopskat - and the former topskat is renamed mellemskat. For 2026: 7.5% mellemskat on personal income over 641,200 kr after AM-bidrag, 7.5% topskat over 777,900 kr, and 5% toptopskat over 2,592,700 kr.
For the employer
- Confirm payroll software applies the new three-tier structure in 2026 withholding.
For the employee
- Income above 777,900 kr after AM-bidrag bears both mellemskat and topskat; above 2,592,700 kr, toptopskat applies as well.
Source: Skattestyrelsen - Bundskat, mellemskat, topskat og toptopskat · Last verified 1 October 2026
Barsel rights strengthened for the self-employed
Effective Jan 2026
Amendments to barselsloven passed by the Folketing on 29 April 2025 take effect in January 2026, letting self-employed people base their barselsdagpenge (parental leave benefit) on income from up to five years before starting their business, and allowing up to 3.5 hours of light administrative work per week during leave without losing the full benefit.
For the employer
- Mainly relevant to HR teams managing contractors or owner-directors - confirm any self-employed associate on leave understands the new 3.5-hour weekly work allowance.
For the employee
- Barselsdagpenge can now be calculated from pre-business income up to five years back, helping newer founders qualify for a realistic benefit level.
- Up to 3.5 hours a week of light business admin is now allowed during leave without forfeiting full barselsdagpenge.
Source: Lund Elmer Sandager - Nye barselsregler for selvstændige fra 2026 · Last verified 1 October 2026