The minimum rate for year 2021: DKK 69.600 per month before AM and 27% tax but after ATP.
The minimum rate for year 2020: DKK 68.100 per month before AM and 27% tax but after ATP.
When calculating backwards, we reach the following gross salary - rounded up - of
DKK 69.700 per month in 2021.
DKK 68.200 per month in 2020.
The calculation is as follows:
|Gross salary (value of company car included)||69.694,65||68.194,65|
|ATP||- 94,65||- 94,65|
|AM 8%||- 5.568,00||- 5.448,00|
|Tax 27 %||-17.288,64||-16.916,04|
You can download an Excel spreadsheet with the calculation here: 27_pct_tax_2021.xlsx.