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Generic Tax Name Social security contribution - Unemployment insurance contributions
Tax name in the national language Arbejdsløshedsforsikringsbidrag
Tax name in English Unemployment insurance contributions
Member State DK-Denmark
Tax in force since 1907/04/09
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/08/19
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

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

Social security contribution Employers
Employees
Other
 
Legal base

Statutory Notice No 574 of 27th May 2010.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope
 
Taxpayers
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

Comments

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

Comments


Comments

Members of unemployment funds are required to pay an unemployment insurance contribution. An unemployment fund is a private association, which purpose is to insure their members when they become unemployed, by paying out unemployment benefits.

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








Comments

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























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

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












Comments


Comments

The unemployment insurance contribution is a fixed amount, and is a part of the unemployment fund subscription. It is a contribution to the Government.

If a member of an unemployment fund becomes unemployed, the fund pays out unemployment benefits.

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

Reduction

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

Allowances
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
Comments

Credits
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


Comments

Deductible in the taxable income

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

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:


Comments

In 2011 the unemployment insurance contribution for a full-time insured is set to DKK 3,672. For a part-time insured the contribution is DKK 2,452.

 
Tax due date

The different unemployment funds decide when the unemployment insurance contribution is due.

 
Tax collector

The contribution is collected by the unemployment fund.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121a

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 10,400.87 DKK 0.61
2008 10,298.28 DKK 0.57
2007 10,435.63 DKK 0.60
2006 10,931.54 DKK 0.65
2005 10,477.39 DKK 0.66
2004 10,358.19 DKK 0.69
2003 10,116.68 DKK 0.70
2002 9,887.61 DKK 0.70
2001 9,614.25 DKK 0.70
2000 10,916.76 DKK 0.82

Comments