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:
| Year | 2022 | 2021 | |
| Gross salary (value of company car included) | 70.494,65 | 69.694,65 | |
| ATP | - 94,65 | - 94,65 | |
| Rates | 70.400,00 | 69.600,00 | |
| AM 8% | - 5.632,00 | - 5.568,00 | |
| 64.768,00 | 64.032,00 | ||
| Tax 27 % | -17.487,36 | -17.288,64 | |
| Net Sum | 47.280,64 | 46.743,36 |
You can download an Excel spreadsheet with the calculation here: 27_pct_tax_2022.xlsx.