In 2021, the average salary must be at least DKK 69,600 a month before deduction of labour market contributions and tax but after deduction of labour market supplementary pension fund (ATP) contributions. The amount of DKK 69,600 also comprises the value of any free car and free telephone, including  free internet connection as well as employer-funded health care services, etc.

If the employee pays mandatory foreign social contributions, there are circumstances in which these contributions can be deducted in the calculation of tax. See section ATP contributions, labour market contributions and mandatory foreign social contributions.

If the employee pays contributions to a company pension scheme to which exemption of contributions has been granted, the contributions will not be included in the salary when the Danish Tax Agency (Skattestyrelsen) assesses if the salary requirement has been fulfilled. This applies to the employer's contributions as well as to the employee's contributions to the pension scheme.

See more in the section Pension schemes.

No minimum salary requirements apply for approved researchers who are to engage in research.