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Date when measure came into force
Inflationary adjustments 2014/01/01
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Generic Tax Name Social security contribution (Employees)
Tax name in the national language Social bidrag - lønmodtagere
Tax name in English Social security contribution - Employees
Member State DK-Denmark
Tax in force since 1907/04/09
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Statutory Notice No 348 of 8th April 2014 (arbejdsløshedsforsikring m.v.).

Statutory Notice No 943 25th August 2014 (fleksydelse).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Social security contributions paid by employees represent unemployment insurance contributions, early retirement contributions and flexible benefit contributions.

Geographical Scope
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer



Unemployment insurance contributions and early retirement contributions:

Members of unemployment funds are required to pay an unemployment insurance contribution and members of unemployment funds with early retirement schemes pay the contribution. An unemployment fund is a private association, which purpose is to insure their members when they become unemployed, by paying out unemployment benefits and one of their tasks is to manage their members early retirement schemes.

Flexible benefit contributions:

The employees pay the flexible benefit contributions by themselves or have to be a member of an established unemployment fund.

Tax object and basis of assessment
Employees pay social security contributions for


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes


Income considered Domestic income
Worldwide income

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees



Unemployment insurance contributions:

The unemployment insurance contribution is a fixed amount, and is a part of the unemployment fund subscription to the Government. If a member of an unemployment fund becomes unemployed, the fund pays out unemployment benefits.

Early retirement contributions:

Members of unemployment funds can voluntarily pay early retirement contributions along with their subscription. The contribution is a fixed amount for all unemployment funds. If a member of an unemployment fund pay early retirement contributions for a certain period of time and meet certain other specifications then the member is entitled to early retirement payments. Which specifications one has to fulfil depends on when the individual is born.

Flexible benefit contributions:

A citizen has the right to flexible benefit contributions if the municipality qualifies him/her for a flex job for people with a reduced ability to work. The citizen then has to pay the fixed contribution on a basis of 30 years (it depends on when the individual is born) and has to report the value of his/hers pensions to the municipality.

Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:


The reduction is
No reduction
A lump-sum amount
In percentage of base:
Based on salary

The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Deductable in taxable income.

Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees

Health care


Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave



Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:

Tax due date

Unemployment insurance contributions and early retirement contributions:

The yearly unemployment insurance contribution and the yearly early retirement contribution for a full-time insured is set to DKK 3,972 (2015) and DKK 5,784 (2015). For a part-time insured the contributions are DKK 2,640 (2015) and DKK 3,852 (2015).

Flexible benefit contributions:

The flexible benefit contribution is set to DKK 1,447 (2015) per quarter.

Tax collector

The contributions are collected by the unemployment fund.

Special features

The early retirement contribution is voluntary, but will start automatically when the member turns 30, unless the member has informed the fund otherwise in writing. As a part of an economic reform the reimbursements of contributions to the voluntary early retirement and flexible benefit scheme are payable from April 2012.

Economic function

Environmental taxes

Tax revenue
ESA95 code d61121a + d61121c + d61121d

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 15,822.37 DKK 0.84
2011 17,116.69 DKK 0.93
2010 16,772.46 DKK 0.93
2009 16,270.54 DKK 0.95
2008 16,642.21 DKK 0.93
2007 16,576.05 DKK 0.95
2006 16,477.54 DKK 0.98
2005 16,605.88 DKK 1.05
2004 16,555.10 DKK 1.10
2003 16,272.00 DKK 1.13
2002 16,035.78 DKK 1.14
2001 15,692.10 DKK 1.14
2000 16,055.80 DKK 1.21