{"id":74,"date":"2026-09-27T20:01:16","date_gmt":"2026-09-27T20:01:16","guid":{"rendered":"https:\/\/smartberegner.dk\/?page_id=74"},"modified":"2026-09-27T20:30:00","modified_gmt":"2026-09-27T20:30:00","slug":"loen-efter-skat","status":"publish","type":"page","link":"https:\/\/smartberegner.dk\/?page_id=74","title":{"rendered":"L\u00f8n efter skat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"74\" class=\"elementor elementor-74\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51671f3 e-con e-atomic-element e-div-block-base e-default-div page-top-section \" data-id=\"51671f3\" data-element_type=\"e-div-block\" data-e-type=\"e-div-block\" data-interaction-id=\"51671f3\" data-e-type=\"e-div-block\" data-id=\"51671f3\">\n    <div class=\"elementor-element elementor-element-c04cf77 e-con e-atomic-element e-flexbox-base e-default-div e-ba00da3 boxed \" data-id=\"c04cf77\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"c04cf77\" data-e-type=\"e-flexbox\" data-id=\"c04cf77\">\n    \t\t\t<h2 data-interaction-id=\"f7892d5\" class=\"e-heading-base e-default-h2\" data-e-type=\"widget\" data-id=\"f7892d5\">L\u00f8n efter skat<\/h2>\n\t\t\t\t\t<p class=\"e-paragraph-base e-default-p\" data-interaction-id=\"dc91cae\" data-e-type=\"widget\" data-id=\"dc91cae\">Hvor meget f\u00e5r du egentlig udbetalt, n\u00e5r skatten er trukket? Indtast din m\u00e5nedsl\u00f8n f\u00f8r skat, s\u00e5 viser beregneren din l\u00f8n efter skat med de g\u00e6ldende satser for 2026. Du kan ogs\u00e5 se, hvor meget du betaler i AM-bidrag, bundskat og kommuneskat.<\/p>\n\t\t\n<\/div>\n\n<\/div>\n<div class=\"elementor-element elementor-element-9e241b7 e-con e-atomic-element e-grid-base e-default-div e-2cb245d boxed \" data-id=\"9e241b7\" data-element_type=\"e-grid\" data-e-type=\"e-grid\" data-interaction-id=\"9e241b7\" data-e-type=\"e-grid\" data-id=\"9e241b7\">\n    \t\t<div class=\"elementor-element elementor-element-079b554 elementor-widget elementor-widget-html\" data-id=\"079b554\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- L\u00f8n efter skat-beregner (2026-satser) \u2014 inds\u00e6t i Elementor \"HTML\"-widget -->\r\n<div id=\"sb-salary-calc\" class=\"sb-calc\">\r\n  <style>\r\n    #sb-salary-calc {\r\n      --sb-ink: #1d2b36;\r\n      --sb-muted: #5f6f7a;\r\n      --sb-line: #d6dde2;\r\n      --sb-paper: #ffffff;\r\n      --sb-tint: #f2f6f4;\r\n      --sb-accent: #1f7a5a;\r\n      --sb-negative: #a3413a;\r\n      color: var(--sb-ink);\r\n      max-width: 640px;\r\n      margin: 0 auto;\r\n    }\r\n    #sb-salary-calc * { box-sizing: border-box; }\r\n    #sb-salary-calc .sb-form {\r\n      display: grid;\r\n      grid-template-columns: repeat(2, minmax(0, 1fr));\r\n      gap: 16px;\r\n      margin-bottom: 24px;\r\n    }\r\n    #sb-salary-calc .sb-field--wide { grid-column: 1 \/ -1; }\r\n    #sb-salary-calc label {\r\n      display: block;\r\n      font-size: 0.875rem;\r\n      font-weight: 600;\r\n      margin-bottom: 6px;\r\n    }\r\n    #sb-salary-calc .sb-input-wrap { position: relative; }\r\n    #sb-salary-calc input[type=\"number\"] {\r\n      width: 100%;\r\n      padding: 12px 56px 12px 14px;\r\n      font-size: 1rem;\r\n      color: var(--sb-ink);\r\n      background: var(--sb-paper);\r\n      border: 1px solid var(--sb-line);\r\n      border-radius: 6px;\r\n      appearance: textfield;\r\n    }\r\n    #sb-salary-calc input[type=\"number\"]::-webkit-inner-spin-button,\r\n    #sb-salary-calc input[type=\"number\"]::-webkit-outer-spin-button { -webkit-appearance: none; margin: 0; }\r\n    #sb-salary-calc #sb-gross { font-size: 1.375rem; font-weight: 600; }\r\n    #sb-salary-calc input:focus-visible {\r\n      outline: 2px solid var(--sb-accent);\r\n      outline-offset: 1px;\r\n      border-color: var(--sb-accent);\r\n    }\r\n    #sb-salary-calc .sb-unit {\r\n      position: absolute;\r\n      right: 14px;\r\n      top: 50%;\r\n      transform: translateY(-50%);\r\n      color: var(--sb-muted);\r\n      pointer-events: none;\r\n    }\r\n    #sb-salary-calc .sb-toggle {\r\n      display: flex;\r\n      align-items: center;\r\n      gap: 8px;\r\n      font-weight: 400;\r\n      margin: 0;\r\n      cursor: pointer;\r\n    }\r\n    #sb-salary-calc .sb-toggle input { width: 18px; height: 18px; accent-color: var(--sb-accent); }\r\n\r\n    #sb-salary-calc .sb-slip {\r\n      background: var(--sb-paper);\r\n      border: 1px solid var(--sb-line);\r\n      border-top: 4px solid var(--sb-accent);\r\n      border-radius: 4px;\r\n      padding: 20px 24px;\r\n    }\r\n    #sb-salary-calc .sb-slip-head {\r\n      display: flex;\r\n      justify-content: space-between;\r\n      align-items: baseline;\r\n      margin-bottom: 12px;\r\n      color: var(--sb-muted);\r\n      font-size: 0.875rem;\r\n    }\r\n    #sb-salary-calc .sb-period { display: inline-flex; border: 1px solid var(--sb-line); border-radius: 4px; overflow: hidden; }\r\n    #sb-salary-calc .sb-period button {\r\n      font-size: 0.8125rem;\r\n      padding: 4px 10px;\r\n      border: 0;\r\n      background: transparent;\r\n      color: var(--sb-muted);\r\n      cursor: pointer;\r\n    }\r\n    #sb-salary-calc .sb-period button[aria-pressed=\"true\"] { background: var(--sb-ink); color: #fff; }\r\n    #sb-salary-calc .sb-period button:focus-visible { outline: 2px solid var(--sb-accent); outline-offset: -2px; }\r\n\r\n    #sb-salary-calc .sb-row {\r\n      display: flex;\r\n      align-items: baseline;\r\n      gap: 8px;\r\n      padding: 6px 0;\r\n      font-variant-numeric: tabular-nums;\r\n    }\r\n    #sb-salary-calc .sb-row::after { content: none; }\r\n    #sb-salary-calc .sb-row .sb-leader { flex: 1; border-bottom: 1px dotted var(--sb-line); transform: translateY(-4px); }\r\n    #sb-salary-calc .sb-row .sb-amount { white-space: nowrap; }\r\n    #sb-salary-calc .sb-row--minus .sb-amount { color: var(--sb-negative); }\r\n    #sb-salary-calc .sb-row--sub { font-size: 0.875rem; color: var(--sb-muted); padding-left: 12px; }\r\n    #sb-salary-calc .sb-row--sub .sb-amount { color: var(--sb-muted); }\r\n    #sb-salary-calc .sb-total {\r\n      display: flex;\r\n      justify-content: space-between;\r\n      align-items: baseline;\r\n      margin-top: 12px;\r\n      padding-top: 14px;\r\n      border-top: 2px solid var(--sb-ink);\r\n      font-variant-numeric: tabular-nums;\r\n    }\r\n    #sb-salary-calc .sb-total strong { font-size: 1rem; }\r\n    #sb-salary-calc .sb-total output { font-size: 2rem; font-weight: 700; color: var(--sb-accent); line-height: 1.1; }\r\n    #sb-salary-calc .sb-rate { margin-top: 6px; text-align: right; font-size: 0.875rem; color: var(--sb-muted); }\r\n    #sb-salary-calc .sb-note { margin-top: 16px; font-size: 0.8125rem; color: var(--sb-muted); line-height: 1.5; }\r\n\r\n    @media (max-width: 480px) {\r\n      #sb-salary-calc .sb-form { grid-template-columns: 1fr; }\r\n      #sb-salary-calc .sb-slip { padding: 16px; }\r\n      #sb-salary-calc .sb-total output { font-size: 1.625rem; }\r\n    }\r\n  <\/style>\r\n\r\n  <div class=\"sb-form\">\r\n    <div class=\"sb-field sb-field--wide\">\r\n      <label for=\"sb-gross\">M\u00e5nedsl\u00f8n f\u00f8r skat<\/label>\r\n      <div class=\"sb-input-wrap\">\r\n        <input id=\"sb-gross\" type=\"number\" inputmode=\"decimal\" min=\"0\" step=\"100\" value=\"40000\">\r\n        <span class=\"sb-unit\">kr.<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"sb-field\">\r\n      <label for=\"sb-pension\">Egen pension<\/label>\r\n      <div class=\"sb-input-wrap\">\r\n        <input id=\"sb-pension\" type=\"number\" inputmode=\"decimal\" min=\"0\" max=\"100\" step=\"0.5\" value=\"4\">\r\n        <span class=\"sb-unit\">%<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"sb-field\">\r\n      <label for=\"sb-municipal\">Kommuneskat<\/label>\r\n      <div class=\"sb-input-wrap\">\r\n        <input id=\"sb-municipal\" type=\"number\" inputmode=\"decimal\" min=\"20\" max=\"30\" step=\"0.01\" value=\"25.0\">\r\n        <span class=\"sb-unit\">%<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"sb-field\">\r\n      <label for=\"sb-church-rate\">Kirkeskat<\/label>\r\n      <div class=\"sb-input-wrap\">\r\n        <input id=\"sb-church-rate\" type=\"number\" inputmode=\"decimal\" min=\"0\" max=\"2\" step=\"0.01\" value=\"0.7\">\r\n        <span class=\"sb-unit\">%<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"sb-field\" style=\"align-self: end; padding-bottom: 12px;\">\r\n      <label class=\"sb-toggle\"><input id=\"sb-church\" type=\"checkbox\" checked> Medlem af folkekirken<\/label>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"sb-slip\" aria-live=\"polite\">\r\n    <div class=\"sb-slip-head\">\r\n      <span>Din l\u00f8nseddel (2026)<\/span>\r\n      <div class=\"sb-period\" role=\"group\" aria-label=\"Vis bel\u00f8b pr.\">\r\n        <button type=\"button\" data-period=\"month\" aria-pressed=\"true\">M\u00e5ned<\/button>\r\n        <button type=\"button\" data-period=\"year\" aria-pressed=\"false\">\u00c5r<\/button>\r\n      <\/div>\r\n    <\/div>\r\n\r\n    <div class=\"sb-row\"><span>Bruttol\u00f8n<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"gross\"><\/span><\/div>\r\n    <div class=\"sb-row sb-row--minus\"><span>Pension<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"pension\"><\/span><\/div>\r\n    <div class=\"sb-row sb-row--minus\"><span>AM-bidrag (8 %)<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"labourContribution\"><\/span><\/div>\r\n    <div class=\"sb-row sb-row--minus\"><span>A-skat<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"incomeTax\"><\/span><\/div>\r\n    <div class=\"sb-row sb-row--sub\"><span>Kommune- og kirkeskat<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"municipalTax\"><\/span><\/div>\r\n    <div class=\"sb-row sb-row--sub\"><span>Bundskat<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"bottomTax\"><\/span><\/div>\r\n    <div class=\"sb-row sb-row--sub\" data-row=\"progressive\"><span>Mellem-, top- og toptopskat<\/span><span class=\"sb-leader\"><\/span><span class=\"sb-amount\" data-out=\"progressiveTax\"><\/span><\/div>\r\n\r\n    <div class=\"sb-total\">\r\n      <strong>Udbetalt<\/strong>\r\n      <output data-out=\"net\"><\/output>\r\n    <\/div>\r\n    <div class=\"sb-rate\">Samlet skatteprocent: <span data-out=\"effectiveRate\"><\/span><\/div>\r\n  <\/div>\r\n\r\n  <p class=\"sb-note\">\r\n    Vejledende beregning med 2026-satser for en l\u00f8nmodtager over 18 \u00e5r. Inkluderer personfradrag,\r\n    besk\u00e6ftigelses- og jobfradrag. Tager ikke h\u00f8jde for fx rentefradrag, befordring eller andre personlige forhold.\r\n  <\/p>\r\n\r\n  <script>\r\n    (() => {\r\n      const root = document.getElementById('sb-salary-calc');\r\n      if (!root || root.dataset.ready) return;\r\n      root.dataset.ready = 'true';\r\n\r\n      const TAX_2026 = {\r\n        labourContributionRate: 0.08,\r\n        personalAllowance: 54100,\r\n        bottomTaxRate: 0.1201,\r\n        middleTax: { rate: 0.075, threshold: 641200 },\r\n        topTax: { rate: 0.075, threshold: 777900 },\r\n        topTopTax: { rate: 0.05, threshold: 2592700 },\r\n        taxCeiling: 0.4457,\r\n        employmentDeduction: { rate: 0.1275, max: 63300 },\r\n        jobDeduction: { rate: 0.045, threshold: 235200, max: 3100 },\r\n      };\r\n\r\n      const field = (id) => root.querySelector('#' + id);\r\n      const readNumber = (id) => Math.max(0, parseFloat(field(id).value.replace(',', '.')) || 0);\r\n      const above = (amount, threshold) => Math.max(0, amount - threshold);\r\n\r\n      const currency = new Intl.NumberFormat('da-DK', { style: 'currency', currency: 'DKK', maximumFractionDigits: 0 });\r\n      const percent = new Intl.NumberFormat('da-DK', { style: 'percent', maximumFractionDigits: 1 });\r\n\r\n      let period = 'month';\r\n\r\n      function calculateYearly({ monthlyGross, pensionRate, municipalRate, churchRate }) {\r\n        const t = TAX_2026;\r\n        const gross = monthlyGross * 12;\r\n        const pension = gross * pensionRate;\r\n        const salaryAfterPension = gross - pension;\r\n\r\n        const labourContribution = salaryAfterPension * t.labourContributionRate;\r\n        const personalIncome = salaryAfterPension - labourContribution;\r\n\r\n        const employmentDeduction = Math.min(salaryAfterPension * t.employmentDeduction.rate, t.employmentDeduction.max);\r\n        const jobDeduction = Math.min(above(salaryAfterPension, t.jobDeduction.threshold) * t.jobDeduction.rate, t.jobDeduction.max);\r\n        const taxableIncome = personalIncome - employmentDeduction - jobDeduction;\r\n\r\n        const municipalTax = above(taxableIncome, t.personalAllowance) * (municipalRate + churchRate);\r\n        const bottomTax = above(personalIncome, t.personalAllowance) * t.bottomTaxRate;\r\n\r\n        const ceilingExcess = Math.max(0, municipalRate + t.bottomTaxRate + t.middleTax.rate - t.taxCeiling);\r\n        const middleTaxRate = Math.max(0, t.middleTax.rate - ceilingExcess);\r\n\r\n        const progressiveTax =\r\n          above(personalIncome, t.middleTax.threshold) * middleTaxRate +\r\n          above(personalIncome, t.topTax.threshold) * t.topTax.rate +\r\n          above(personalIncome, t.topTopTax.threshold) * t.topTopTax.rate;\r\n\r\n        const incomeTax = municipalTax + bottomTax + progressiveTax;\r\n        const net = salaryAfterPension - labourContribution - incomeTax;\r\n\r\n        return { gross, pension, labourContribution, incomeTax, municipalTax, bottomTax, progressiveTax, net };\r\n      }\r\n\r\n      function render() {\r\n        const yearly = calculateYearly({\r\n          monthlyGross: readNumber('sb-gross'),\r\n          pensionRate: readNumber('sb-pension') \/ 100,\r\n          municipalRate: readNumber('sb-municipal') \/ 100,\r\n          churchRate: field('sb-church').checked ? readNumber('sb-church-rate') \/ 100 : 0,\r\n        });\r\n\r\n        const divisor = period === 'month' ? 12 : 1;\r\n        const totalTax = yearly.labourContribution + yearly.incomeTax;\r\n        const taxBase = yearly.gross - yearly.pension;\r\n\r\n        Object.entries(yearly).forEach(([key, value]) => {\r\n          const el = root.querySelector(`[data-out=\"${key}\"]`);\r\n          if (!el) return;\r\n          const shown = Math.round(value \/ divisor);\r\n          const isDeduction = ['pension', 'labourContribution', 'incomeTax'].includes(key);\r\n          el.textContent = (isDeduction && shown > 0 ? '\u2212 ' : '') + currency.format(shown);\r\n        });\r\n\r\n        root.querySelector('[data-out=\"effectiveRate\"]').textContent = percent.format(taxBase > 0 ? totalTax \/ taxBase : 0);\r\n        root.querySelector('[data-row=\"progressive\"]').hidden = yearly.progressiveTax === 0;\r\n        field('sb-church-rate').disabled = !field('sb-church').checked;\r\n      }\r\n\r\n      root.querySelectorAll('input').forEach((input) => input.addEventListener('input', render));\r\n      root.querySelectorAll('[data-period]').forEach((button) => {\r\n        button.addEventListener('click', () => {\r\n          period = button.dataset.period;\r\n          root.querySelectorAll('[data-period]').forEach((b) => b.setAttribute('aria-pressed', String(b === button)));\r\n          render();\r\n        });\r\n      });\r\n\r\n      render();\r\n    })();\r\n  <\/script>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Hvor meget f\u00e5r du egentlig udbetalt, n\u00e5r skatten er trukket? Indtast din m\u00e5nedsl\u00f8n f\u00f8r skat, s\u00e5 viser beregneren din l\u00f8n efter skat med de g\u00e6ldende satser for 2026. Du kan ogs\u00e5 se, hvor meget du betaler i AM-bidrag, bundskat og kommuneskat. M\u00e5nedsl\u00f8n f\u00f8r skat kr. Egen pension % Kommuneskat % Kirkeskat % Medlem af folkekirken [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-74","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/smartberegner.dk\/index.php?rest_route=\/wp\/v2\/pages\/74","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartberegner.dk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smartberegner.dk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smartberegner.dk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartberegner.dk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74"}],"version-history":[{"count":49,"href":"https:\/\/smartberegner.dk\/index.php?rest_route=\/wp\/v2\/pages\/74\/revisions"}],"predecessor-version":[{"id":136,"href":"https:\/\/smartberegner.dk\/index.php?rest_route=\/wp\/v2\/pages\/74\/revisions\/136"}],"wp:attachment":[{"href":"https:\/\/smartberegner.dk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}