Browse health, insurance and disability deduction codes.
DEN or Dental normally identifies a contribution for dental insurance. The amount depends on the coverage tier and employer subsidy. Dental premiums can be collected under different tax arrangements, so the label alone does not establish pre-tax treatment.
How to read this entry
Use the meaning Dental insurance premium alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
If the employee share is $24 per month and the employer collects it twice monthly, each deduction is $12. A biweekly collection schedule needs a different allocation.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Match the amount to your dental election and confirm how many paydays collect premiums.
Compare related entries
Read the health, insurance and disability deduction codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on health, insurance and disability deduction codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.