First, we would like to wish you a Happy New Year and welcome you to the 2026 payroll year – a new year that brings updated rates from the Danish Tax Agency (SKAT) and other authorities.
As the new year starts, new official rates take effect and need to be updated before you run your first payroll in 2026.
To help you get started, we have compiled the updated 2026 rates below.
In Paychex Europe Lessor Payroll, rates are updated automatically if you have automatic updates turned on in your payroll system. If you do not use automatic updates, please remember to change the 2026 rates yourself before your first payroll run.
2026 Rates Overview
| Free phone (annual taxable value) | 291.67 DKK |
| Sickness benefit (per hour) | 137.43 DKK |
| Unemployment days (G-days) | 1,017.00 DKK per day |
| Half unemployment day (G-day) | 509.00 DKK per day |
| DA Maternity Fund | Interval-based rates |
| Barsel.dk | Interval-based rates |
| Mileage allowance, taxable – up to 20,000 km | 3.94 DKK per km |
| Mileage allowance, taxable – above 20,000 km | 2.28 DKK per km |
| Mileage allowance, taxable – fixed low rate | 2.28 DKK per km |
| Mileage allowance, bicycle/moped/EU moped | 0.64 DKK per km |
| Mileage allowance, tax-free – up to 20,000 km | 3.94 DKK per km |
| Mileage allowance, tax-free – above 20,000 km | 2.28 DKK per km |
| Mileage allowance, tax-free – fixed low rate | 2.28 DKK per km |
| Mileage allowance, bicycle/moped/EU moped | 0.64 DKK per km |
| Tax-free travel allowance (per day) | 625.00 DKK |
These rates are used for payroll in 2026 based on official updates.
Make Payroll Easier in 2026
We hope the new year will be a successful one for you and your business – and that 2026 brings you even more payroll peace of mind.
If you would like an overview of important dates for reporting, tax deadlines, consolidated payments, and other key payroll events, download Paychex Europe’s Payroll Calendar for 2026 to stay fully prepared throughout the year.
