Chapter VII: Survivors Chapter VII: Survivors
Applicable statutory basis
Supplementary pension: Law of 7 March 1964, modified (see Table VI "Old-age").
Basic principles
Social Insurance system for employees.
Field of application
compulsory membership for all employees aged 16 - 66 working nine hours or more per week, as well as persons who receive daily allowances in case of sickness or unemployment or who have started participating in activation or training/education measures.
Persons who draw an early pension or receive a transition benefit in case of unemployment may enrol, on a voluntary basis, in the scheme, as may persons who receive a disability pension and an early pension (førtidspension) or a partial pension (Delpension).
Salaried workers who take up a non-salaried activity may remain, on a voluntary basis, in the scheme if they have made contributions over a period of three years.
Exemptions from compulsory insurance
Exempted from compulsory insurance are employees working less than 9 hours per week.
Entitled persons
Spouses and under certain conditions (see below) also divorced partners.
Children under 18.
Conditions
Ten years of insurance cover of the deceased and length of marriage: At least 10 years - the conditions for entitlement: To the pension or the death grant if death occurred before 1.7.1992 or if after 1.7.1992 and the deceased were aged over 67.
To be or to have been married to the deceased.
For divorcees the condition is that the deceased paid a maintenance grant just before he died and that the marriage lasted 5 or 10 years (accumulated widow's/ widower's pension).
Under 18.
No other persons entitled to benefits.
Benefits
Supplementary pension: In the event of death before July 1st 1992, widow(er) older than 62. Pension corresponding to 50% of real or hypothetical pension of the insured person.
In the case of deaths after the 1st of July 1992 or where the widow(er) is under the age of 62: no widow's or widower's pension. Single capital payment, capitalisation of 35% or 50% of the pension to which the deceased would have been entitled. If the deceased spouse was born between 1925 and 1941, the widow(er) is also entitled to a lump-sum repayment of the widow(er)'s pension to which the surviving spouse would have been entitled.
The lump-sum payment to the surviving spouse is reduced in accordance with his or her own supplementary pension.
In cases of death before the 1st of July 1992: Supplementary pension ceases.
having lost both parents
National pension (Folkepension):
See Table IX "Family benefits".
Supplementary pension:
In cases of death after 1 July 1992, single payment (children under 18).
None.
None.
Death grant (begravelseshjælp): Up to DKK 6,950 (EUR 933), depending on the estate of the deceased. Persons under 18 years of age: DKK 5,800 (EUR 778).
Maintenance allowance (hjælp til forsørgelse) can be paid out under the Active Social Policy Act of 10 June 1997 (in case of need).
Special aid under the Social Assistance Act in cases of study or vocational training necessary to enable integration into a working life (Active Social Policy Act of 10 June 1997).
None.
None.
Taxation and social contributions
Supplementary pension: A tax of 40% is imposed on death grants when they are paid out. Pensions paid out on a regular basis are subject to taxation (income tax).
No limit of income and no tax reduction.
None.