Dk Social Contributions

Danish social contributions for 2026 for employees, employers and the self-employed. Covers the 8% labour market contribution (arbejdsmarkedsbidrag, AM-bidrag), its base and the new 2026 rule that nobody pays it before the year they turn 18; ATP Livslang Pension by hours band (DKK 297 a month in total for 117 hours or more, one third employee, two thirds employer); the employer contributions collected through Samlet Betaling (AUB, Barsel.dk, finansieringsbidrag FIB, AES by branch group) and the duty to insure work accidents; voluntary ATP, AES and AM-bidrag for the self-employed; and the 2026 a-kasse and efterløn contributions as context. Trigger on: AM-bidrag, arbejdsmarkedsbidrag, ATP-bidrag, Samlet Betaling, AUB, Barsel.dk, FIB, AES-bidrag, arbejdsskadeforsikring, a-kasse, efterlønsbidrag, employer cost Denmark. Out of scope, see: dk-income-tax (A-skat, bundskat, B-skat), dk-corporate-tax, dk-capital-gains, dk-vat-return. Payroll withholding of A-skat is not covered.

mkdir -p ~/.claude/skills/dk-social-contributions
curl -L https://claudskills.com/skills/dk-social-contributions/SKILL.md \
  -o ~/.claude/skills/dk-social-contributions/SKILL.md

@misc{dk-social-contributions-2026,
  author    = {openaccountants},
  title     = {Dk Social Contributions [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/dk-social-contributions/}
}