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We can withhold part of your income

If you do not pay your debt to public authorities, we can withhold some of your income to pay the debt. We call this withholding of pay.

We withhold part of your income by increasing the withholding rate on your tax card. Income concerns your pay, including, for example, unemployment, sickness or maternity/paternity benefits (dagpenge), state education grants (SU) and state pension (folkepension).

New rules for withholding your income

As from 1 October 2023, there are new rules for how much of your income we can withhold to reduce your debt. If you’re affected by the new rules, you’ll hear from us.

Get answers to general questions about new rules for withholding of income

Withholding under the new rules

See examples of withholding of income

We withhold a percentage of your income

If we withhold part of your income, we increase the withholding rate on your tax card. This means that you receive less of your income than you would otherwise have received. The extra payment is used to reduce your debt. We will continue to withhold part of your income until the debt has been cleared.

You must pay a fee of DKK 300 if we start to withhold part of your income.

We may withhold part of your income to pay off your debt to public authorities. We do so by increasing the withholding rate on your tax card. We will continue to withhold part of your pay until you have paid off your debt.

How we calculate the withheld amount

The amount we may withhold depends on your income and whether you have dependent children. We calculate the percentage on the basis of

  • your net annual income (your income after tax, for example)
  • a repayment rate
  • your withholding rate
  • your annual tax deduction.

For a more detailed explanation, see: How do you calculate how much I can pay at a time?

Changed withholding rate

If your income changes, we change the withheld amount. If you have received a letter informing you that we are increasing the withheld amount, this may be because:

  • your income has increased
  • you no longer have dependents
  • there are new rules under which we can increase the withheld amount, even if your income is unchanged

You can see how much we can withhold on the Examples of withholding of income page.

How we can withhold your income

(The video is only available in Danish)

Frequently asked questions about withholding of income

You can read more about the rules on withholding of pay in section G.A.3.1.2 Lønindeholdelse (Withholding of pay) of our Danish-language legal guide, which you can find at www.skat.dk/juridiskvejledning.