The minimum rate for year 2022: DKK 70.400 per month before AM and 27% tax but after ATP.
The minimum rate for year 2021: DKK 69.600 per month before AM and 27% tax but after ATP.
When calculating backwards, we reach the following gross salary - rounded up - of
DKK 70.500 per month in 2022.
DKK 69.700 per month in 2021.
The calculation is as follows:
|Gross salary (value of company car included)||70.494,65||69.694,65|
|ATP||- 94,65||- 94,65|
|AM 8%||- 5.632,00||- 5.568,00|
|Tax 27 %||-17.487,36||-17.288,64|
You can download an Excel spreadsheet with the calculation here: 27_pct_tax_2022.xlsx.