For employers

Tax and payment, explained

How you can pay, how it's taxed for the employee, and what we handle for you. No surprises at the annual statement.

In short

An employer-paid sports card is a taxable staff benefit, and its value is taxed for the employee like salary. The threshold for private staff benefits is 1,400 kr per year in 2026, and once it is exceeded the entire amount is taxed, not only the part above it. A sports card is above the threshold. It is handled automatically through payroll, so the employee has no form to fill in.

Three ways to do it

We invoice you for the seats. How the cost is split internally is entirely up to you. It's handled in your own payroll.

You cover it all

The classic employee benefit. The employee pays nothing and is taxed on the value.

Best for the employee

75/25

You cover three quarters, the employee pays the rest from net salary. Nearly halves your cost.

Best for the budget

Based on tenure

New employees 75/25, full coverage after 12 months. That makes the card a reason to stay.

Best for retention

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How it's taxed

An employer-paid training card for an external facility is a taxable employee benefit. The value is taxed for the employee like salary, the same way a company phone or car is.

The 1,400 kr threshold

Private employee benefits are tax-free up to 1,400 kr per year (2026). If that is exceeded, the entire amount is taxed, not just the part above the threshold.

A SportPas at 499 kr a month is 5,988 kr a year, roughly four times the threshold. The card is therefore taxable from the first month. This is true of almost every health benefit on the market, but it should be said plainly rather than discovered on a tax return.

Source: skat.dk om personalegoder. We do not give tax advice. Ask your accountant about your own situation.

What happens, step by step

  1. 1We invoice you for the employee's seat.
  2. 2Your payroll adds the value to the payslip as a taxable benefit.
  3. 3The employee pays ordinary income tax on the amount.
  4. 4The tax is deducted automatically through payroll.

The employee doesn't have to do anything. There's no bill and no form, just slightly less net salary.

Take the employee share from net salary, not gross

If the employee pays a share from net salary, the taxable value is reduced krone for krone. A gross-salary arrangement, where the benefit is funded by a salary reduction, risks being disallowed because SKAT regards the benefit as private in nature.

Your company's deduction

Fully deductible

The cost of SportPas is an ordinary operating expense and is deductible from your taxable income, like other employee benefits.

Ask your accountant about VAT

VAT deduction on employee benefits is restricted under Danish VAT law. Whether you can deduct the VAT on our invoice depends on your specific circumstances. Ask your accountant before budgeting.

We handle the reporting

You must report the taxable value per employee. We send you the figures every month, ready for payroll.

Every month you receive

  • Taxable value per employee for the month
  • Any employee co-payment already deducted, so the figure is ready to report
  • A list of who joined and left during the month
  • One consolidated invoice for all seats

You don't have to calculate anything or track partial months. The figure can be entered directly.

How to tell your employees

Be open about the tax from the start. The only thing that ruins a benefit is a surprise on the payslip.

Say it upfront

Mention the tax in the first message. Then nobody feels misled in month two.

Compare to the alternative

One gym costs 320-470 kr. Add climbing and swimming and it's over 1,000 kr.

Make it opt-in

Let employees choose whether they want a seat. Then the card is a benefit, not a deduction.

Ready-to-use message

Hi everyone

We've signed up for SportPas. From [DATE] you can train at all our partner venues in Aarhus: gyms, swimming pools, climbing, yoga, crossfit and padel, on one card.

You can use it once a day, every day. You choose where.

Getting started:
1. You'll receive an email invitation
2. Download the SportPas app
3. Show the code from the app at reception

About tax: SportPas is a taxable benefit, so the value is taxed like salary. This is handled automatically through payroll, so you don't need to do anything. It works out to roughly [AMOUNT] kr per month in tax.

For comparison, a single gym membership typically costs 320-470 kr per month, and if you want to train, climb and swim it quickly adds up to over 1,000 kr. With SportPas you get all of it.

Do ask if you have any questions.

Best regards
[NAME]

Fill in [DATE], [AMOUNT] and [NAME] before sending.

One disclaimer

This page is general guidance, not tax advice. The rules on employee benefits depend on your specific circumstances, and the VAT rules for fitness changed on 1 January 2026. Talk to your own accountant before making decisions. We're happy to answer anything relating to our service.

Any questions?

We're happy to talk it through with you and your accountant.

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