Pay-change threshold moves to 717.283 kr. for 2027

Skattestyrelsen has moved the salary line that decides when a pay change mattersSkat: if your løn inkl. am-bidrag comes above or below 717.283 kr. in 2027 — up from 696.957 kr. in 2026Skat — you should update your forskudsopgørelse. Crossing that line mid-year is one of the large changes the guidance singles out, alongside starting to pay mellemskat, topskat or toptopskat while your pay rises, and moving between full-time and part-time. The year qualifier that used to sit on the higher-rate taxes is gone; the trigger is the pay movement itself.

When you change your pay on the forskudsopgørelse during the year, always complete felt 201 together with felt 360, felt 361 and felt 366Skat. Fields 360, 361 and 366 sit under Oftest tilføjede felter, where you select Indkomst og betalt skat indtil ændring and report income and paid tax up to the change. Felt 201 carries what you expect to earn in pay over the year, stated before AM-bidrag. Updating matters because the assessment drives withholding for the rest of the year: pay too little attention to it and you face restskat when the year is over.

The same page carries the year's other update paths. Starting a job means Nyt job in TastSelv with expected pay in felt 201, plus felt 304 for dagpenge or felt 216 for kontanthjælp where relevant. Becoming unemployed means losing the beskæftigelsesfradrag, so an unchanged assessment leaves you paying too little tax even though income fell. Going on barselsorlov requires re-entering expected barselsdagpenge — felt 304 for employees, felt 363 for the self-employed, where the TastSelv path now reads Syg i 2027 — and expected business surplus in felt 221, while kørselsfradrag in felt 417 must be cut to the days actually commuted, since leave and home working carry no kørselsfradrag. In a fleksjob, municipal fleksløntilskud goes in felt 216 and all employer pay in felt 201, with the hovedkort at the largest payer.

Beskæftigelsesfradrag and jobfradrag themselves are calculated automatically from pay including am-bidrag once the assessment is updated: 12,75 % up to 63.300 kr. and 4,50 % of income above 235.200 kr. up to 3.100 kr. in 2026. For advisers the consequence is a concrete 2027 review point: any wage earner whose pay including am-bidrag sits near or crosses 717.283 kr. needs the forskudsopgørelse re-checkedSkat, and every material pay change during 2027 should re-open fields 201, 360, 361 and 366Skat.

Legal basis: Skattestyrelsens guidance on the forskudsopgørelse (Din indkomst ændrer sig) with the 2027 threshold, and the automatic calculation of beskæftigelses- og jobfradrag from pay including am-bidrag.