The Order Of The Lov Om Social Pension

Original Language Title: Bekendtgørelse af lov om social pension

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=126569

Overview (table of contents) Chapter 1 General conditions, etc.

Chapter 2 Public pension

Chapter 2 a deferred pension – accrual of wait percent

Chapter 3 early retirement

Chapter 4 the calculation of old-age pension

Chapter 4 (a) calculation of anticipatory pension

Chapter 5 Payout

Chapter 6 Annual fixing, conversion, cancellation, refund, etc.

Chapter 7 Amounts and regulation

Chapter 8 appeals

Chapter 9 Financing and reimbursement

Chapter 10 Administration etc.

Chapter 11 entry into force and transitional provisions etc.
The full text of the Ordinance of the lov om social pension

Hereby promulgated law on social pensions, see. lovbekendtgørelse nr. 484 of 29. in May 2007, with the changes imposed by § 1 and § 2 of the law No. 1586 by 20. December 2006, § 1 of lov nr. 445 of 9. June 2008, § 1 of lov nr. 446 of 9. June 2008, § 150 of law No. 1336 of 19. December 2008, § 1 of lov nr. 1345 by 19. December 2008, section 5 of law No. 286 of 15. April 2009, § 1 of lov nr. 477 of 12. June 2009 and section 22 of Act No. 521 of 12. June 2009.

The changes imposed by § 1 of lov nr. 477 of 12. June 2009 entry into force 1. January 2010, and the changes brought about by section 22 of Act No. 521 of 12. June 2009, the first effect of the income year 2011.

Chapter 1

General conditions, etc.

§ 1. Pension after this law is old-age pension, early retirement pension and supplementary allowance under Chapter 2, 2 (a) and 11.

§ 1 (a). Old-age pension age is:

1) 65 years for persons born before 1 July. January 1959.

2) 65 ½ years for persons who were born in the period from the 1. January 1959 to 30 June. June 1959.

3) 66 years for persons who were born in the period from the 1. July 1959 to 31 December 2006. December 1959.

4 ½ years) 66 for people born in the period from the 1. January 1960 to the 30. June 1960.

5) 67 years for persons born after 30 June. June 1960.

(2). In 2015 and thereafter every 5. years shall be calculated, in accordance with article 3. (3) on the old-age pension age for persons born after 31 December 1997. December 1962 should be regulated.

(3). Old-age pension age for persons born after 31 December 1997. December 1962 should be increased, if the average lifetime of 60-year-old in the last 2 years on the basis of Statistics Denmark's statement thereof exceeds the life span in 2004-2005 on 81.4 years. The service life is calculated as a simple average for men and women. Old-age pension age shall be determined by the employment Minister for lifespan of 60-year-old in the past 2 years, attributed to a provided increase in life of 0.6 years and deducted from a provided social insurance period of 14.5 years. Rounded to the nearest half-year. Old-age pension age is governed by a maximum of 1 year at a time. Old-age pension age shall be established with effect from 1 January. January in the calendar year, 15 years after the year in which old-age pension age will be adjusted.

Naturalization

§ 2. The right to pension is subject to the condition that the recipient has Danish citizenship.

(2). However, this does not apply to:

1) Persons who have been resident here in the Kingdom for at least 10 years between the age of 15. years and old-age pension age, of which at least 5 years immediately prior to the time from which the pension is granted. Where the application is filed after the old-age pension age, residency requirements must be met at the old-age pension age.

2) foreigners who have obtained a residence permit in Denmark under section 7 or section 8 of the Aliens Act.

(3). Employment Minister may lay down rules on cases in which expatriates present at the diplomatic and consular representations and members of the family of such persons to have access to benefits in accordance with the law.

Residence

§ 3. The right to pension is subject to the condition that the recipient reside here in the Kingdom or hire on Danish ship.

(2). However, this does not apply to persons with Danish citizenship, who have reached the old-age pension age, and who have had permanent residents here in the Kingdom for at least 30 years between the age of 15. years and old-age pension age.

(3). Persons with Danish citizenship, which takes residence abroad after having conferred on the Board, retain the right to a pension, if the after the age of 15. years have had their permanent residence here in the Kingdom for at least 10 years, or for at least 1/4 of the time from the age of 15. years to the time from which the pension is granted. Residence requirement after 1. item must be fulfilled immediately prior to the time from which the pension is granted. The application is lodged after the old-age pension age, the residence requirement to be met by the old-age pension age.

(4). When special circumstances speak for it, the Director of the Security Agency allow the right to a pension are preserved for persons who take residence abroad after having conferred on the Board.

(5). The right to receive a pension abroad in accordance with paragraphs 2, 3 and 4 includes the basic amount of the old-age pension, early retirement pension and supplementary allowance under sections 14 and 69-72, lump sum pursuant to section 15 d, paragraph 4, and Appendix under section 15 (f) calculated on the basis of the basic amount of the old-age pension.

§ 3 a. Foreigners covered by article 2, paragraph 2, no. 2, which takes up residence in the country of origin or former residence after having conferred on the State pension, retain the right to receive old-age pension basic amount and allowances in accordance with paragraph 15 (f) calculated on the basis of the old-age pension basic amount established on the basis of the place of residence of the time here in the Kingdom, see. § 5.

(2). Corresponding right has foreigners covered by article 2, paragraph 2, no. 1, who has a residence permit in accordance with the Aliens Act

1) section 9 (b),

2) section 9 (c), paragraph 1, in the immediate extension of a residence permit pursuant to section 9 (b),

3) § 9 (1) (8). 1 or 2, as a result of the association with a person with a residence permit as referred to in paragraph 1 and paragraph 2, no. 1 and 2,

4) Aliens Act section 9 (c) (1) when the permission is granted to persons over 18 years of age whose father or mother has received a residence permit as referred to in paragraph 1,

5 Aliens Act section 9 (c)) (1) when the permission is granted a spouse or a child of a person with a residence permit as referred to in point 1. 1 and 2,

6) Aliens Act section 9 (c), when the authorization was granted an asylum seeker status, as well as

7) Aliens Act section 9 (c) (1) when the permission is granted as a result of the association with a minor asylum seeker alien who has received a residence permit in accordance with the Aliens Act section 7 or section 9 (c).




The right to preserve their pensions for the persons mentioned in (i); 3-5 and nr. 7 shall be subject to those returning to their country of origin or former residence together with the person to whom they have the family relationship, which has formed the basis for the residence permit.



§ 4. The right to pension is conditional on at least 3 years of permanent residence here in the Kingdom between the age of 15 years and old-age pension age.

Earning

§ 5. Entitlement to a full pension for persons over the age of old-age pension age is conditional on a minimum of 40 years of permanent residence here in the Kingdom.

(2). Is the condition for full pension in accordance with paragraph 1 is not met, the pension shall be determined after the relationship between residence time and 40 years.

(3). When a care worker passes to old-age pension from the old-age pension age, the pension shall be paid with the same number of fortieth parts as the rate at which the pension has been set.

§ 6. Entitlement to a full pension for persons under the old-age pension age is conditional upon the residence time is at least 4/5 of the years from the age of 15. years to the time from which the pension is granted.

(2). Is the condition for full pension in accordance with paragraph 1 is not met, the pension shall be determined after the relationship between residence time and 4/5 of the time from the age of 15. years to the time from which the pension is granted. The calculated share of full pension shall be reduced to the nearest number of fortieth part of a full pension.

§ 7. In the calculation of the pension which is granted with a number of fortieth part of a full pension under section 5, paragraph 2, and article 6, paragraph 2, first a full pension is calculated by the application of the rules in Chapter 2 (a), 4 and 4 (a). It thus calculated pension amount shall be reduced to the calculated number of fortieth parts. Supplementary allowance under sections 14 and 14 (a), however, not be reduced.

Statement of bopælstid etc.

§ 8. By the estimation of bopælstid in accordance with the provisions of § § 3, 4, 5 and 6 shall be treated as resident here in the Kingdom

1) engagement with Danish ship,

2) stay abroad as a broadcast representative for a Danish public authority,

3) stay abroad, moreover, as employed in the Danish public interest,

4) stay abroad as an employee in a Danish company's branch or subsidiary and

5) stay abroad for the purposes of education.

(2). In the inventory of the bopælstid shall, however, be not the time during which simultaneously earned social pension rights abroad.

§ 9. By statement of bopælstid for a person covered by article 2, paragraph 2, no. 2, shall be treated as domiciled in the country of origin with residence here in the Kingdom. The same applies to other countries, in which the person concerned has resided on a basis equivalent to that referred to in section 7 of the Aliens Act. The provisions of 1. and 2. paragraph shall apply regardless of whether the person concerned acquires Danish citizenship.

(2). Paragraph 1 shall apply only as long as the person concerned is resident here in the Kingdom.

(3). Paragraph 1 shall not apply to periods for which there is entitlement to a pension from the country of origin and other countries mentioned in paragraph 1.


§ 10. By statement of bopælstid shall be taken into account only periods of residence between the age of 15. years and old-age pension age. Several periods of residence be added together, and the total bopælstid be reduced to the nearest whole number of years. For the purpose of calculating the ratio in § 6 (2) shall be rounded to the nearest whole, however, sometimes referred to the number of months.

§ 11. After agreements with other States employment Minister may lay down rules derogating from the provisions relating to nationality, residence and earning.

(2). Employment Minister lays down rules derogating from the law's rules to the extent necessary for the application of the European communities regulations on social security for workers, etc.

Chapter 2

Old-age pension

§ 12. Old-age pension, consisting of the basic amount and the pension supplement may be paid to persons who have reached the old-age pension age.

§ 13. Application for old-age pension shall be submitted to the Municipal Council. The Municipal Council must send notice of the right to old-age pension within a reasonable time before the person concerned when the old-age pension age. The notification shall contain information about the possibility of setting up a pension after chapter 2 (a).

Personal allowances and health allowances

§ 14. Personal allowances may be paid to retirees, if economic conditions are particularly difficult. The municipality decides, after a detailed concrete, individual assessment of the pensioner's financial situation.

(2). Be granted personal addition to the payment of heating costs. The Minister of Social Affairs shall establish rules to this effect, including about co-payment. The Minister of Social Affairs shall lay down further rules that the Municipal Council can provide heating allowances with a higher amount than that stipulated in the rules after 2. PT.

(3). In addition to personal allowances in accordance with paragraph 2 shall be granted to retirees, regardless of their economic circumstances a supplement to the cost of kerosene, when the use of kerosene in cans of not more than 10 l is a necessary warm-up form in their housing. Supplement corresponding to the tax on kerosene in accordance with the law on energy tax on petroleum products, etc. and act on carbon dioxide tax of certain oil products with the addition of value added tax and can be granted for a maximum of 2,000 litres of kerosene in Dunks a year per household.

(4). Personal allowances in accordance with paragraph 1-3 may be granted at the earliest with effect from the date on which the old-age pension is granted without prejudice. § 12.

section 14 (a). Granted health allowances for payment of the pensioner's own expenses relating to services which the Regional Council provides grants for Health Act Chapter 15 and chapter 42, see. However, paragraph 2. Addition to medication costs shall be calculated in relation to the reimbursement price after chapter 42 in health law. Health allowance shall be calculated in relation to 85 per cent of the pensioner's own share of the expense.

(2). Health allowances shall not be granted for the payment of the pensioner's own expense benefits in accordance with section 60, paragraph 2, and section 64 (2) of the Health Act.

(3). For retirees who have chosen security group 2 after health law, granted medical allowance for the payment of the costs of benefits under § § 65-69, 71 and 72 in health law equivalent to the amount that would be provided if the pensioner had selected security group 1.

(4). In addition, health allowances shall be granted for the payment of the pensioner's own costs for dentures, spectacles and chiropody, provided the municipality estimates that the expense is necessary. The supplement is calculated as compared to 85% of the pensioner's own share of the expense. The municipality can enter into price agreements with suppliers of dentures, spectacles and chiropody, and it is the contract price taken into account for the calculation of health allowances. The pensioner may choose another vendor than the or the suppliers, the municipality has signed price agreement with the municipality Has not entered into a price. Agreement, health allowance shall be calculated in proportion to the actual price of the necessary expenditure.

(5). The Minister of Social Affairs may lay down detailed rules concerning the health supplement, including what expense types covered by paragraph 4.

§ 14 b. health allowances under section 14 (a) are not paid if the pensioner and any spouse or assemble verse total liquid assets exceed the property limit, see. section 49 (1) (8). 7.

(2). For liquid assets included

1) deposits in financial institutions, etc.,

2) that the stock exchange value of bonds,

3) mortgages in depot,

4) that the stock exchange value of unquoted shares deposited,

5) that the stock exchange value of the unit trust,

6) cash and

7) other securities, including securities abroad.

(3). In the inventory of the assets referred to in paragraph 2 shall be calculated first, the sum of the values in accordance with paragraph 2, nr. 1-5. If the sum thereof does not exceed the property limit, see. section 49 (1) (8). 7, is also included assets in accordance with paragraph 2, nr. 6 and 7.

section 14 (c). for inventory of assets pursuant to section 14 (b) except for compensation for loss of earning capacity, payable as a result of personal injury after

1) the law on State compensation to crime victims,

2) law on liability and compensation,

3) law on the protection against the consequences of workers ' compensation,

4) law on compensation for vaccination damage

5) the Act on patient insurance,

6) law on pharmaceutical injuries,

7) circular on State compensation schemes for participants in practical business orientation,

8) law on compensation for injured conscripts and others. or

9) provisions for hiring and remuneration of personnel employed on contract in Contingency Corps in connection with humanitarian relief efforts.

(2). There is also away from Fortune due to amounts that are paid as compensation for permanent injury and no economic damage.

(3). In addition, except for compensation and the return of compensation to hiv-infected haemophiliacs and others. and hiv-positive blood transfusion infected as well as from compensation and the return of compensation referred to in article 6. law on compensation for damage caused by lsd treatment.

(4). Finally, except foreign substitutes, which are equivalent to those referred to in paragraphs 1 to 3.

Income adjustment

§ 15. The basic amount for old-age pensioners be reduced not because of income, excluding proceeds from the personal work, see. § 27.

(2). Pension supplement, personal allowances under section 14 (2) and section 14 (a) shall be reduced after health allowances because of income, see. section 29.

Chapter 2 (a)

Deferred pension – accrual of wait percent

section 15 (a). Persons who satisfy the conditions laid down in Chapter 1 of the right to old-age pension, can set up payment of old-age pension for a time that is later than the old-age pension age, see. However, paragraph 2.

(2). The Municipal Council may decide that the award of a pension may not be set up, if it is considered unlikely that the employment requirement for the acquisition of a wait percent, see. (3) will be met without prejudice. section 15 (d), paragraphs 1 and 3.

(3). In the Setup period earned a wait percent for calculating allowances for deferred pension referred to in article 6. § § 15 d-15 (f).

§ 15 b. request to set up the pension shall be submitted to the Municipal Council at the same time as or later than the application for old-age pension.

(2). The request shall take effect from the 1. in the month after the submission, however, at the earliest from the date on which the State pension can be paid, without prejudice. section 33 (1). This point should be included in the proceedings and shall be communicated to the person concerned.

(3). A request may not be submitted, if the old-age pension has been determined twice with intermediate pension payout.

§ 15 c. Old-age pension can be set up for a total of 120 months.

(2). Cessation of setting up pension happens upon request to the local authority with effect from the 1. in the month after the request for Setup.

(3). Setup of the pension is terminated without request, once the pension has been set up in the 120 months.

(4). A person dies, while pensions are keen, will terminate the Setup from the day after the death.

section 15 (d). It is a condition that a person can earn waiting percentage that the person in question has had income from personal work in at least 1,000 hours within a calendar year. Scope of employment for each year must be documented to the satisfaction of the local authority.

(2). The local authority shall after each year decide whether the employment requirement is met for that year.

(3). At the beginning and the end of the Setup in the middle of a year is calculated proportionally according to the number of employment requirement throughout the months Setup concerns in that year.

(4). Is the employment requirement referred to in paragraph 1 or paragraph 3 of this article are not fulfilled in a statement period, be seen that the percentage of wait away from this period. Instead, shall be paid a lump sum equal to the eligible State pension for the period in question, see. However, paragraph 15 (e), paragraph 3. The amount is calculated on the basis of the recipient's actual income for the period.

(5). The Minister of Social Affairs shall lay down detailed rules on the calculation of the extent of employment, including personal work in self-employment and on the control thereof, as well as on the calculation of the lump sum.

paragraph 15 (e). By termination of showdown town councillor Setup wait percentage for the Setup period, see. However, paragraph 3. Wait percentage is calculated as the ratio between the number of whole months, pension has been set up, and life expectancy in all months for persons on the pensioner's age at the time of termination. Wait percentage is rounded to the nearest whole percent.

(2). Have old-age pension has been set up in the two periods, see. section 15 (b), paragraph (3) shall be determined as a percentage of the anxious wait for a pension as the sum of the percentages for each period to wait.


(3). By termination by death, see Setup. § 15 c, paragraph 4, shall be calculated not wait percent, and not lump-sum shall be paid pursuant to section 15 d, paragraph 4, after the termination.

(4). Employment Minister shall lay down detailed rules concerning the inventory of waiting percentage.

§ 15 such cessation shall be paid by the municipal board Setup From a monthly supplement together with old-age pension, see. (2).

(2). The supplement is calculated as the percentage of wait, see. § 15 e, multiplied by the calculated age pension after chapter 4 for that month.

(3). The calculated allowance rounded off to the nearest whole Crown amount.

Chapter 3

Early retirement

§ 16. Anticipatory pension may be granted, individuals aged from 18 years to old-age pension age.

(2). It is a condition in order to obtain an early retirement pension,

1) to the person's working capacity is permanently impaired, and

2) that the reduction is of such an extent that in question irrespective of the possibilities of support for the social or other legislation, including the employment of Flex jobs, will not be able to be self-supporting through revenue-generating work.

§ 17. The Municipal Council must deal with a request for an early retirement pension in relation to all the opportunities that exist to provide help for the social legislation, see. section 5 of the Act on legal security and administration in the social sphere. Persons who wish to commune alone takes a position on the question of early retirement, may, however, request it. In such cases, the Municipal Council shall take a decision on that matter at the present evidence base are released for treatment in accordance with the rules on early retirement.

(2). The Municipal Council may commence an action or decide on the granting of an early retirement pension to a person who does not even have complained about this.

§ 18. The Municipal Council decides that the case transferred for treatment in accordance with the rules on early retirement, when it is proven or due to special conditions is quite obvious that his or her working ability cannot be improved by activation, rehabilitation and therapeutic as well as other measures.

§ 19. The basis for a decision on an early retirement pension shall consist of

1) an explanation of that working ability cannot be improved,

2) an explanation of the person's resources as well as the possibilities of using and developing them. Statement shall be drawn up in collaboration with the person concerned and his or her own view of the situation must explicitly be stated,

3) the professional explanation of why his or her capacity for work is considered permanently impaired,

4) the professional explanation of the work ability does not let it apply to self-support regardless of the possibilities of support for the social or other legislation, or

5) indication of one or more specific job functions, the question with his reduced working ability is considered to be able to perform.

(2). Employment Minister lays down rules on the requirements for investigation of the working ability, as well as on case management and procedure in connection with initiation and treatment of cases of early retirement.

§ 20. The Municipal Council decides on the granting of early retirement, when after a comprehensive technical assessment of the available information must be regarded as evidence that a person cannot become self-supporting without prejudice. § 16. The Municipal Council can also decide that a case shall be resumed for the evaluation at a later scheduled time.

(2). The Municipal Council decides on refusal of early retirement, when after a comprehensive technical assessment of the available information must be regarded as evidence that someone at the concrete specified job functions either immediately or at a specified action, see. § 16, can become self-supporting.

(3). Before deciding on early retirement, the person to whom the decision relates, have the offer of a meeting to speak out against the person or persons who must make the decision.

§ 21. The Municipal Council must decide no later than 3 months after the date of the transition to treatment in accordance with the rules on early retirement, see. section 17 (1), (3). section, and section 18. This point should be included in the proceedings and shall be communicated to the person concerned. If the time limit in exceptional cases cannot be complied with, must have an explanation of the question, what is the reason for the extended processing time, and be notified when the matter on appeal is expected.

Income adjustment

section 21 (a). Disability pension is reduced due to income under section 32 (a).

§ § 22-26. (Repealed)

Chapter 4

The calculation of old-age pension

Revenue base

§ 27. For old-age pensioners are stated income base for the basic amount after pensioner's income from personal work. Employment Minister may lay down detailed rules on the calculation of income from personal work.

(2). The assessment period for revenue base referred to in paragraph 1 is the last financial year. The revenue base is used with effect for the second calendar year following the income year.

(3). In determining the revenue base in accordance with paragraphs 1 and 2 shall be adjusted personal income that is included in the revenue base, in accordance with the same rules that apply to the advance registration, which takes place on the basis of the latest final equation for kildeskatteloven.

(4). The revenue will be rounded down to the nearest amount divisible with 100.

(5). The incremental income shall be reduced by a deduction, see. section 49 (1) (8). 2.

section 28. (Repealed)

section 29. Revenue base for pension supplement, personal allowances under section 14, paragraph 2, and health allowances under section 14 (a) ascertained on the basis of the pensioner and any spouse or assemble verse total income. The revenue base is calculated as follows:

1) personal income plus positive capital income used for calculating income tax for personal tax law § 7, however, before the basic amounts referred to therein, as well as equity income deduction and base, which are taxed in accordance with Spanish Act § 8 a, paragraphs 1 and 2, except for the dividend up to 5,000 $.

2) Accounting period for income amount after nr. 1 is the last financial year. The revenue base is used with effect for the second calendar year following the income year.

3) in determining the revenue base after nr. 1 and 2 will be adjusted personal income that is included in the revenue base, in accordance with the same rules that apply to the advance registration, which takes place on the basis of the latest final equation for kildeskatteloven.

4) in determining income amount after nr. 1-3 deducted from an international pensioner proceeds from personal work determined according to article 27, paragraphs 1-3, up to a total of 30,000 USD in a calendar year. The maximum deduction is reduced proportionately if the pensioner receiving old-age pension in only part of the year.

(2). People who live in a cohabitation relationship where one or both have received a pension from before the 1. March 1999, be regarded as single compared to the inventory of the revenue base in accordance with paragraph 1, unless they shall initiate a new cohabitation after the 1. March 1999.

(3). Employment Minister lays down rules on how the income in accordance with paragraph 1, are not subject to tax in this country, and incomes, which are covered by section 5 of the law on the taxation of seafarers shall be included in the revenue base.

(4). In the revenue base in accordance with paragraphs 1 and 3 shall be carried out the following deductions:

1) Deduction for taxable social pensions and deduction of taxable pension paid under the legislation of another EU/EEA Member State and covered by and calculated in accordance with Regulation No 2377/90. 1408/71, as well as for the pension paid under the legislation of a country with which there is a signed agreement on the coordination of pension. Employment Minister lays down rules for how the deductions for pensions referred to in 1. point, which is not taxable in this country, must be deducted.

2) deductions for cessation aid under the law on cessation support for land users and law on cessation aid for commercial fishermen.

3) deductions for help after § 27 a and compliance assistance under section 85 (a) of the Act on active social policy.

4) deductions for lump sum pursuant to section 15 d, paragraph 4.

(5). By declaring the income base for calculating the pension supplement for a retiree who is married or cohabiting with a person who does not receive social pension, shall be reduced by the spouse's or samleve's revenue included in the revenue base, with a deduction amount, see. section 49 (1) (8). 4. The deduction after 1. item must be, as a minimum, equivalent to the spouse's or samleve's revenue derived from personal work, a part-time pension, sickness benefit, unemployment benefit, unemployment benefit, unemployment benefit, retirement, bridging allowance or fleksydelse, up to 10,000 kr.

(6). The incremental revenue is rounded down to the nearest amount divisible with 100.

(7). The incremental revenue is reduced for the purpose of calculating the pension allowance with a deduction, see. section 49 (1) (8). 5.

(8). The incremental revenue is reduced for the purpose of calculating personal allowances and health allowances with a deduction, see. section 49 (1) (8). 6.

section 29 a. Fortune after § § 14 b and 14 c will be summed up when applying for health allowances under section 14 (a).


(2). Property pursuant to section 14 (b), (2). 1-5, are recorded on the date of the application on the basis of the information after tax kontrollovens title II was last reported to the tax authorities. Are there significant changes occurred, which will have an impact on the disbursement of health allowance shall be determined on the basis of the pensioner's assets and any spouse or gather information about the current assets of the verses.

(3). Property pursuant to section 14 (b), (2). 6 and 7, is calculated on the basis of the pensioner and any spouse or gather information about assets verses at the time of application.

section 30. The first calculation of the pension on the basis of the expected future income calculated according to sections 27 and 29.

Reduction of pension

section 31. The basic amount for old-age pensioners be reduced by 30 per cent of the revenue base, see. § 27.

(2). Pension supplement is reduced by a fixed percentage of revenue base, see. section 29. The reduction is done with the following percentages:

1) 30.9% for single pensioners.

2 the 32.0%) for retirees, whose spouse or common-law partner is not entitled to social pension.

3) 16.0% for retirees, whose spouse or common-law partner also is entitled to social pension.

4 the 32.0%). for resident pensioners, who are regarded as single, see. section 29, paragraph 2.

(3). Personal allowances under section 14 (2) and section 14 (a) shall be reduced after health allowances depending on the personal Tillægsprocent. The personal surcharge percentage shall be calculated on the basis of income pursuant to section 29. The personal surcharge percentage is 100, as a starting point, but shall be reduced by 1% for each amount, see. section 49, paragraph 5, whereby the revenue base under section 29, paragraphs 1 to 4, in excess of the amount to be deducted pursuant to section 49 (1) (8). 6.

(4). Pensions are not paid, if it is less than a minimum amount, see. section 49 (1) (8). 12.

section 32. Too much paid pension and housing support can be deducted from your pension.

Chapter 4 (a)

Calculating early retirement

Revenue base

section 32 (a). Revenue base for an early retirement pension is calculated on the basis of the pensioner and any spouse or assemble verse total income. The revenue base is calculated as follows:

1) personal income plus positive capital income used for calculating income tax for personal tax law § 7, however, before the basic amounts referred to therein, as well as equity income deduction and base, which are taxed in accordance with Spanish Act § 8 a, paragraphs 1 and 2, except for the dividend up to 5,000 $.

2) Accounting period for income amount after nr. 1 is the last financial year. The revenue base is used with effect for the second calendar year following the income year.

3) in determining the revenue base after nr. 1 and 2 will be adjusted personal income that is included in the revenue base, in accordance with the same rules that apply to the advance registration, which takes place on the basis of the latest final equation for kildeskatteloven.

4) in determining income amount after nr. 1-3 shall be deducted from any spouse or assemble verse proceeds from personal work determined according to article 27, paragraphs 1-3, up to a total of 30,000 USD in a calendar year, if this receive old-age pension. The maximum deduction is reduced proportionately if the spouse or samleveren only receive old-age pension in a part of the year.

(2). Employment Minister lays down rules on how the income in accordance with paragraph 1, are not subject to tax in this country, and incomes, which are covered by section 5 of the law on the taxation of seafarers shall be included in the revenue base.

(3). In the revenue base in accordance with paragraphs 1 and 2 shall be carried out the following deductions:

1) Deduction for taxable social pensions and deduction of taxable pension paid under the legislation of another EU/EEA Member State and covered by and calculated in accordance with Regulation No 2377/90. 1408/71, as well as for the pension paid under the legislation of a country with which there is a signed agreement on the coordination of pension. Employment Minister lays down rules for how the deductions for pensions referred to in 1. point, which is not taxable in this country, must be deducted.

2) deductions for cessation aid under the law on cessation support for land users and law on cessation aid for commercial fishermen.

3) deductions for help after § 27 a and compliance assistance under section 85 (a) of the Act on active social policy.

4) deductions for unemployment benefit, sickness benefit, unemployment benefit and cash benefit paid for the same period, which shall be carried out after the payment of pension, see. section 32 (d), paragraph 1.

5) deductions for lump sum pursuant to section 15 d, paragraph 4.

(4). For a retiree who is married or cohabiting with a person who does not receive social pension, shall be reduced by the spouse's or samleve's revenue included in the revenue base, with a deduction amount, see. section 49 (1) (8). 9.

(5). Spouse's or samleve's income determined in accordance with paragraphs 1 to 4 may not exceed an amount fixed by regulation. section 49 (1) (8). 11.

(6). The total incremental revenue in accordance with paragraphs 1 to 5 shall be rounded down to the nearest amount divisible with 100.

(7). The incremental income under paragraph 6 shall be reduced by a deduction, see. section 49 (1) (8). 10.

section 32 (b). The first calculation of the pension on the basis of the expected future income calculated under section 32 (a).

Reduction of the pension

section 32 (c). Early retirement be reduced by 30 per cent of the revenue base, see. section 32 (a), paragraph 7, with 15 per cent if førtidspensionistens spouse or partner also has the right to a pension.

(2). Pensions are not paid, if it is less than a minimum amount, see. section 49 (1) (8). 13.

section 32 (d). In early retirement, which, after due for a period prior to the award of the basic regulation. section 33 (2), be deducted from sick pay, unemployment benefit, unemployment benefit and cash benefit paid for the same period.

(2). Too much paid pension and housing allowance can be deducted from your pension.

Chapter 5

Payout

section 33. Old-age pension is paid months backward from the 1. in the month after that applied for old-age pension, and that the legal conditions are met.

(2). Early retirement pension shall be paid monthly in arrears with effect from 1 January. in the month after the decision on early retirement. A decision on early retirement after the expiry of the time limit laid down in article 21, shall be paid disability pension with effect from 1 January. in the month after that elapsed 3 months, from the treatment of early retirement proceedings are commenced. An early retirement pension, see. 1. and 2. paragraph, shall be paid at the earliest from 1. in the month after that the conditions for the granting of an early retirement pension is met.

(3). Entitlement to the pension shall cease with effect from the day after the pensioner's death, see. However, paragraph 7.

(4). Is the pension for the month in which death occurred, not paid, shall be paid the amount referred to in article 6. paragraph 3, to the pensioner's spouse, if the spouse samlevede by death. For other retirees are paid the amount referred to in article 6. paragraph 3, to the pensioner's estate.

(5). Is the pension for the month in which death occurred, paid, and samlevede the pensioner at the time of his death with his spouse, the spouse is entitled to from the estate to be paid an amount equal to the amount paid in pension the month in which the death occurred, and later.

(6). There is paid pension for the time after the right to a pension is terminated in accordance with paragraph 3, it overpaid shall be repaid, without prejudice. However, paragraph 7. The requirement for reimbursement should be directed against the pensioner's estate.

(7). If the pensioner who dies, his pension was paid in advance, should there not be a refund of the pension paid too much for the month in which the pensioner dies, if the pensioner immediately before death was cohabiting with

1) a spouse,

2) a cohabitant who receive social pensions, or

3) a cohabitant who do not receive social pensions, but inserted as heir after the deceased.




Similarly, although cohabitation with a spouse or partner who is inserted as heir after the deceased, has been repealed at the time of death, if the removal is due to the fact that one party has been given stay in accommodation facilities, etc. pursuant to section 107, paragraph 2, §§ 108-110 or section 192 of the Act on social service or section 5 of the Act on public housing, etc.



(8). If the pensioner who dies, his pension was paid in advance and was cohabiting with a spouse or partner, who receive social pensions, included too much paid pension for the month in which the pensioner dies, see. (3) in the statement of compliance Board, see. section 48.

Arbejdsmarkedets Tillægspension

section 33 (a). For persons who receive disability pension shall be paid into the ATP contributions, see. § 2 a, of the law on labour market Supplementary pension. ATP contribution represents it in section 15, paragraph 1, of the lov om arbejdsmarkedets tillægspension provided contributions, see. However, paragraph 3.

(2). That can not be paid the ATP contribution if the pension regulation. (1) months is less than 1,000 DKK

(3). The recipient of the early retirement pay 1/3 of ATP contribution, while 2/3 of the contribution paid by the municipality. Each creditor's share of a month shall be rounded down to the nearest whole Crown amount.

(4). ATP-the contribution from the recipient of the early retirement contained months by payment of early retirement.

(5). The State holds the municipal cost of ATP contribution under this law.


(6). The detailed rules for payment of contributions referred to in paragraphs 1 to 4, in particular the conditions for the cessation of contribution payment, shall be established by the Minister of Social Affairs on the recommendation of the Board of Directors for arbejdsmarkedets tillægspension.

Additional labour market pension

section 33 (b). Persons who receive disability pension, may pay contributions to a supplementary occupational pension, see. section 49 (1) (8). 14.

(2). The recipient of the early retirement pay 1/3 of the contribution referred to in paragraph 1, while 2/3 paid by the municipality.

(3). The municipality will deduct the recipient's contribution for the monthly payment of your pension with a view to the deposit of the amount to the arbejdsmarkedets tillægspension or to a life insurance company or pension fund after the recipient's choice.

(4). The State shall be borne by the municipality's expenses for the additional pension contribution under this law.

(5). Employment Minister may lay down rules on the practical design and administrative organisation of the supplementary pension scheme.

section 33 (c). The municipalities shall pay contributions to the supplementary occupational pension for arbejdsmarkedets tillægspension or to a life insurance company or pension fund after førtidspensionistens elections.

(2). By switching on the occasion of separation, divorce or bosondring can rights in the labour market supplementary pension advance taken from ejerægtefællen.

(3). The lifelong pension rights pursuant to the supplementary occupational pension must be established on a basis that does not discriminate on the basis of sex.

(4). Employment Minister may lay down rules to the effect that the lifelong pension rights pursuant to the supplementary occupational pension may be paid as a lump sum if the annual pension benefit is of modest size.

§ 33 d. Amount that shall be paid to the arbejdsmarkedets tillægspension, credited to separate accounts and can be managed with funds in the special pension savings scheme, see. Chapter 5 (d) of the law on labour market Supplementary pension. Interest provision in Chapter 5 c of the lov om arbejdsmarkedets tillægspension relating to late payment of contributions may also apply. Employment Minister may, in accordance with the recommendation of the Board of Directors for arbejdsmarkedets tillægspension lay down rules on the supplementary occupational pension in arbejdsmarkedets tillægspension, including on deposit, for payment on death and on the acquisition of a lifetime in arbejdsmarkedets tillægspension pension rights.

(2). In the event of death before old-age pension age shall be paid on the account in the accounts arbejdsmarkedets tillægspension to the estate.

(3). When the account holder who has paid contributions for the supplementary occupational pension in arbejdsmarkedets tillægspension, when old-age pension age, used the accounts to the account for the acquisition of pension rights in lifelong arbejdsmarkedets tillægspension.

§ 33 e. amount that shall be paid to a life assurance undertaking or a pension fund, to be used for the acquisition of a lifelong pension rights for the early retirement of the consignee. The lifelong pension rights shall be paid from the old-age pension age. The labour market supplementary pension can also be applied to a specified increase in an existing lifetime pension rights.

(2). In the event of death before old-age pension age, shall be paid the value of the vested pension rights in a life insurance company or pension fund to the estate or to the beneficiary according to the pension agreement.

Special payment rules

§ 34. If their pensions have not been paid during the stay in accommodation facilities, etc., see. § 46, will resume payment with effect from 1 month before termination of the stay. If the pensioner before the stay was paid his pension before payment, however, shall be resumed with effect from the date of termination of the stay.

(2). If your pension has not been paid under evasion of the basic regulation. § 46 (a), will resume payment with effect from unddragelsens. Payment shall be resumed shall not apply where the pensioner in the immediate extension of cessation shall be added to the unddragelsens sentences in jail or lockup.

(3). Paragraphs 1 and 2 shall apply mutatis mutandis at the remand prison.

section 35. (Repealed)

§ 36. If the local authority estimates that a pensioner cannot manage pension, including if the pensioner has repeatedly defaulted rent payment, or if the pensioner's landlord has filed the request for enforcement on the pensioner's postponement of a residential tenancy due to payment default, determines Municipal Council, the manner in which the pension is to be paid. The Municipal Council may request that guardianship of the pensioner is implemented, see. the Guardianship Act section 16.

section 37. Persons entitled to an early retirement pension, released without application from the 1. in the month after having reached old-age pension age to receive old-age pension.

section 38. Employment Minister may lay down detailed rules on the payment of pensions, including about the amount of personal allowance.

section 38 (a). The payment of the pension shall cease with effect from the 1. in the month following the decision, the beneficiary is entitled to care remuneration under section 120, paragraph 2, of the law on social services, when the receiver can receive care remuneration from the time of the termination of pension payments.

(2). Payment of pension, see. (1) will resume with effect from 1 January. in the month, where the Allied dies or the person requesting the resumption.

Chapter 6

Annual fixing, conversion, cancellation, refund, etc.

§ 39. The pension shall be fixed each 1. January on the basis of income calculated according to sections 27, 29 and 32 (a).

(2). The pension shall be converted in the course of the year,

1) if revenue base is changed more than purely temporary and a calculation on the basis of the expected future income leads to a change of its size, or

2) if there is a change of the personal relationships, which are important for its size, including

3) if the pensioner's spouse or common-law partner dies.

(3). Conversion, see. (2). 1 and 2, takes place with effect from 1 January. in the month after the Municipal Council have received information about the changed circumstances. Conversion, see. (2). 3, happens with effect from the day following the pensioner's spouse or assemble verse deaths. For a surviving spouse or common-law partner, who receive pension, survivor's pension is converted with effect from the day after the cessation of the payment of survivor's pension referred to in article 6. section 48.

(4). If the information on changes, see. (2) that the effect of increasing the pension received by the Municipal Council later than the time of the change, the pension shall be converted retroactively to the time of the change, however, most for a period of 6 months from the date of receipt of the information referred to in article 6. (3).

(5). Employment Minister may lay down rules to ensure that the local authority receives information that is of significance for the annual setting and conversion of the pension.

section 39 (a). Assets pursuant to section 14 (b), (2). 1-5, is calculated each 1. January on the basis of the information available at the latest reported to the tax authorities after tax kontrollovens title II. Are there significant changes occurred, which will have an impact on the disbursement of health allowance shall be determined on the basis of the pensioner's assets and any spouse or gather information about the current assets of the verses.

(2). Property pursuant to section 14 (b), (2). 6 and 7, each 1. January on the basis of the latest information received from the pensioner and any spouse or common-law partner.

(3). Assets are recorded on new in the course of the year, if the pensioner requests and can demonstrate that the total liquid assets does not exceed the property limit, see. section 49 (1) (8). 7. Payment of health allowances under section 14 (a) to take place with effect from the time of the request and not retroactive, although the assets are reduced to under assets limit at an earlier stage.

§ 40. The pension shall be paid not when not raised in a year. Payment shall be resumed on request.

§ 41. The pensioner must inform the local authority on changes in conditions that can be expected to result in changes of the pension, see. Chapter 3 a of the Act on legal security and administration in the social sphere.

(2). The Municipal Council may request from the pensioner, the spouse or common-law partner information to use for the calculation and payment of pensions. If the information is not received within three months from the request will terminate pension payment in whole or in part by the end of the month in which the deadline has expired. Pension payments will resume with effect from 1 January. in the month after the information is received. If the pensioner due to special circumstances do not have the opportunity to provide information within the in 1. period referred to in clause, may the deadline be extended.

(3). The pensioner should inform about relocation. By moving to another municipality in this country must continue payment be made to the comments on their new municipality.

§ 42. If a pensioner has failed to fulfil its obligation under section 41 or, incidentally, against better judgement wrongly received pension, pensioner or his estate repay the amount received unduly.

section 43. The Municipal Council may exceptionally decide on reimbursement of personal allowance. Repayment may be required

1) when there must be granted personal allowances due to reckless economics,


2) where at the time when the aid is granted personally Appendix, existence of facts which show that the pensioner over a shorter time will be able to repay the aid, or

3) when a pensioner who has received personal allowances, later receiving an amount covering the same period and the same purpose as the personal allowance.

(2). In the cases referred to in paragraph 1, no. 1-2 may refund only required, if the Municipal Council by the granting of personal allowances has done the pensioner familiar with repayment obligation.

section 43 (a). The Municipal Council may decide that the right to a disability pension under section 16 must be resting.

(2). The Municipal Council may decide that the early retirement be involved in cases where the pensioner does not contribute to the necessary studies, see. Chapter 3 a of the Act on legal security and administration in the social field, retraining or other measures likely to improve the more permanent working ability significantly.

§ 44. The Municipal Council must take a decision on the disqualification of an early retirement pension, if there has been a significant improvement in the ability to work, which means that the pensioner sustained can be self-supporting through revenue-generating work. In this context, the Municipal Council shall take a decision on whether or not the pension must be preserved for up to 3 months after the date from which the disqualification after 1. point can be done.

(2). The pensioner can even travel case of disqualification of pension.

(3). After the age of 60. years can not be revoked without pension pensioner's consent.

§ 45. (Repealed)

§ 46. Be inserted an individual to sentences in jail or courthouse, the pension is paid until the end of the month in which sentence commences. If the pensioner before the stay was paid his pension, the pension shall be paid in advance until the end of the month following the month in which sentence commences. 1. and 2. paragraph also applies to pre-trial detention.

(2). There is a reasonable prospect that the question could be released within a period of about 6 months after that sentence is started, however, the question of the pension can be paid an amount to cover the costs of rent and the like. During pre-trial detention can the period referred to in 1. paragraph should be extended.

(3). Followed by a conviction, not detention after paid the portion of the pension that is not paid during detention.

(4). Employment Minister may lay down detailed rules on the

1) disbursement of pension to persons who stay in the institutions, etc., referred to in paragraph 1,

2) disbursement of pension to persons who are placed in care in private homes or have to stay in a shared flat, see. section 107, paragraph 1, of the law on social services,

3) disbursement of pension to persons who stay in accommodation facilities covered by the law on social services, but for which there is no fixed rules on pension payment, and

4) payment of pensions granted after law in another country.

§ 46 a. payment of pension ceases for people who deliberately evade criminal prosecution in this country in cases where the

1) the person is in custody,

2) Police searching for the particular purpose of pre-trial detention or

3) there is a pre-trial detention order.

(2). Payment of pension ceases and, in addition, for persons who deliberately evade justice in this country, if the person is sentenced to an unconditional imprisonment or other penal retsfølge, which involves or allows deprivation of liberty.

(3). Payment of pension ceases in accordance with paragraphs 1 and 2 with effect from the date on which the person evade prosecution or punishment execution. If the person before such removal had his pension paid in advance, the pension is paid until the end of the month in which the person evade prosecution or punishment execution.

(4). Followed a prosecution, see. (1) not of a conviction, after paid the portion of the pension that has not been paid, while the person evade criminal prosecution. The pension shall not be paid after the deceased's stay if the person dies before judgment in the case.

§ 46 (b). The police or probation shall notify the municipality of evasion when the authority gets the presumption that a person who intentionally evade prosecution, see. § 46 (a), paragraph 1, or punishment execution, see. § 46 (a), paragraph 2, at the same time receiving a pension. For persons residing abroad must Security Agency informed.

§ 47. Requirements on pension may not be the subject of seizure or other forms of legal proceedings, except in the course of three months from the day on which the amount might be required. Agreements on such claims are invalid.

(2). The recovery order shall be levied by the municipality in accordance with the rules laid down by the Minister in consultation with the employment taxes. It can be fixed including that a payment agreement will lapse, if the debtor fails to appear despite claims of benefits.

section 48. Door one of two cohabiting spouses or life partners, who both receive social pensions, continues the payment of pensioners merged pensions (compliance pension) for a period equal to 3 months from the day after the death. The payment of survivor's pension referred to in article 6. However, section 33, paragraph 8, to the surviving retiree.

Chapter 7

Amounts and regulation

§ 49. In determining the pension amounts are the following:

1) the basic amount under section 12 constitute 51,144 DKK annually.

2) Deduction amount in the incremental income for basic amount under section 27, paragraph 5, represents 217,300 us $.

3) Retirement allowance under section 12 constitute for single 53,112 DKK annually and for married and cohabiting 25,668 USD annually

4) amount to be deducted in the incremental income for a spouse or common-law partner, who do not receive social pensions, see. section 29 (5), 1. paragraph, make up half of his income up to 150,000 us $.

5) Deduction amount in the incremental income for retirement allowance pursuant to section 29, paragraph 7, constitute 47,900 DKK for single people and $ 96,200. for married and cohabiting.

6) Deduction amount in the incremental income for personal allowances and health allowances under section 29, paragraph 8, constitutes 13,800 USD for single and DKK 27,500 for married and cohabiting.

7) Property limit for assigning health allowances under section 14 (a) constitutes 50,100 kr.

8) early retirement under section 16 forms for single 152,880 USD annually and for married and cohabiting 129,948 USD annually.

9) amount to be deducted in the incremental income of spouse or partner, who do not receive social pensions, see. section 32 (a), (4), constitute 129,948 kr.

10) amount to be deducted in the total revenue base for an early retirement pension under section 32 (a), paragraph 7, constitute 52,000 DKK for single and 82,600 DKK for married or cohabiting.

11) For a spouse or common-law partner, there is pensioner can maximum be included 255,800 $ 30 income base. For a spouse or common-law partner who is not a senior citizen, can maximum be included in the revenue base. 169,200 kr.

12) Minimum amount of paid pensions under section 31 (4), constitute 1/40 of the base amount.

13) Minimum amount of paid pensions under section 32 (c), paragraph 2, makes up 1/40 of early retirement.

14) contributed to the supplementary occupational pension, see. section 33 (b) constitutes 4,212 DKK annually.

(2). When determining the pension shall be deemed to be married and cohabiting as lone, if cohabitation between the parties has been lifted. A person shall not be regarded as a single, if concerned after termination, see samlivets. 1. point, partner with a person other than the spouse or partner.

(3). The amounts referred to in paragraph 1 as well as §§ 69-72, adjusted annually on 1. January with percentage, cf., cf. law on a rate adjustment percentage. The adjustment is done 1. time the 1. January 2002.

(4). The amounts referred to in paragraph 1, no. 1, 3, 8, 9 and 12-14, as well as in §§ 69-72, rounded to the nearest penny amounts that can be shared with 12. The amounts referred to in paragraph 1, no. 2, 4-7, 10 and 11, rounded to the nearest penny amount divisible by 100.

(5). The amount, which means that the personal allowance pursuant to section 14, paragraph 2, and health allowances under section 14 (a) shall be reduced by 1 per cent, see. section 31, paragraph 3, shall be calculated as the difference between the amount to be deducted pursuant to section 49 (1) (8). 5, and the amount to be deducted pursuant to section 49 (1) (8). 6, divided by 100. Calculated an amount for single and an amount for married and cohabiting.

Chapter 8

Access to justice

§ 50. Decisions under this law are open to appeal according to the rules laid down in Chapter 10 of the law on legal security and administration in the social field, in accordance with article 3. However, paragraph 2.

(2). Decisions in accordance with Chapter 3 and under section 43 (a) and section 44 may be appealed to the Employment Appeals Tribunal, see. Chapter 8 of the law on responsibility for and management of active employment efforts. Complaints are processed according to the rules laid down in Chapter 10 of the law on legal security and administration in the social sphere.

§ § 50 a-51. (Repealed)

Chapter 9

Financing and reimbursement

§ 52. The State holds municipal expenditure for pension under section 12 and Chapter 2 a. municipal expenditure for pension under section 16 shall be borne by the State, with 35 per cent.

(2). Municipal expenditure for personal allowances under section 14, paragraph 1, and health allowances under section 14 (a), shall be borne by the State with 50 percent municipal expenditure for personal allowances under section 14, paragraphs 2 and 3, shall be borne by the State, with 75 percent.


(3). The State shall bear the costs related to pension to persons who are permanently resident abroad.

§ 53. The municipality of residence have access to reimbursement from a former residence the municipality under section 9 c of the law on legal security and administration in the social sphere.

§ 54. Employment Minister shall determine, in agreement with, respectively, the Faroe Islands, and Greenland's Home Rule Government rules on the organisation of pension expenditure according to this law to

1) persons who at the instigation of Faroese or Greenlandic social authorities get stay in Denmark,

2) persons who, as a result of judgment for putting on a special secured section or treatment at a hospital for the mentally ill get stay in Denmark, and

3) persons from Denmark gets stay at Faroe Islands or to Greenland brokered by the Danish social authorities.

(2). Disagreement between the Faroese or Greenlandic social authorities and the Danish social authorities of their obligations under these rules shall be decided by the Appeal Board.

§ 55. The State refunds municipal expenditure for health allowances according to this law, when the expense is subject to the Community law rules on intergovernmental reimbursement, municipality of reviewer claims, and the State receives the reimbursement from the customer notified the State's social security institutions.

(2). The Minister for health and prevention sets after negotiating with employment Minister rules on the national administrative implementation of intergovernmental reimbursement in accordance with Community law.

section 56. (Repealed)

Chapter 10

Administration, etc.

§ 57. The Municipal Council in the municipality of residence takes care of the administration of this Act, without prejudice. Chapter 3 of the Act on legal security and administration in the social sphere.

(2). Statement of revenue base under section 29, paragraph 1, and section 32 (a), paragraph 1, shall be carried out by the Customs and tax administration on the basis of data for the last financial year. The statement used with effect for the second calendar year following the income year.

(3). Tax forvaltningslovens rules on appeal against decisions of the advance registration of income shall apply mutatis mutandis to decisions on the revenue base.

section 58-59. (Repealed)

section 60. Employment Minister may lay down rules on deduction from your pension for amounts that the pensioner has received a pension in accordance with foreign law in the period for which pension is calculated in accordance with this law.

section 61. (Repealed)

§ 62. The Director of the Security Agency may exercise the powers of the municipalities have after this law concerning the pension to be granted in accordance with Chapter 3 of title III of Regulation No 1782/2003. 1408/71 on the application of social security schemes to employed and self-employed persons and to members of their families moving within the community. The same goes for pension, granted in accordance with the rules in agreements with other States.

(2). In the exercise of the powers referred to in paragraph 1, the provisions of §§ 18 and 21 do not apply to persons residing abroad. The basis for the decision on early retirement, see. section 19 shall consist of statements of the facts and circumstances, as may be provided by the foreign pension authorities.

(3). Employment Minister shall lay down detailed rules concerning the safeguarding of administration of pension for persons domiciled abroad, including rules on the transfer of powers to local Government Security Agency.

§ § 62 (a)-(b). (Repealed)

Chapter 11

Date of entry into force and transitional provisions etc.

section 63. The law shall enter into force on the 1. October 1984. § 65, however, have effect from 1 January. January 1984, while førtidsbeløbet pursuant to section 13, no. 3, first paid with effect from 1. January 1985.

(2). Law on old-age pension, see. lovbekendtgørelse nr. 436 of 9. September 1983, and the law on invalidity and early retirement pensions, etc., see. lovbekendtgørelse nr. 437 of the same date, shall be repealed.

section 64. Employment Minister determines which regulations issued after the previous laws, which remain in force after 1 July. October 1984.

section 65. (Repealed)

§ 66. Persons who on 1 January. October 1984 has the right to a pension in accordance with the law on old-age pension and invalidity pension and early retirement pensions law on, etc., to receive either a full pension in accordance with this law or at least the same number of fortieth part of a full pension after this law as in the past, however, the rules used in the Cape. 6.

(2). Persons who on 1 January. October 1984 receiving a pension under section 3, paragraphs 1 and 2, of the law on invalidity pensions and early retirement pensions, etc., surpassing the highest and middle respectively to receive an early retirement pension. Persons who on 1 January. January 1984 surpassed to receive pension under section 3 (3) and (4) of the said law, and which at this time was under 60 years of age, and persons who may be granted a pension under section 3 (3) and (4) of that act before the age of 60. years, are released to receive increased General early retirement. Other persons receiving a pension under section 3 (3) and (4) of the said law shall be released to receive ordinary anticipatory pension. Single women that the 1. January 1984 is full 62 years without receiving a pension, and who are entitled to a pension under section 3, paragraph 4, of the said law, is entitled to the ordinary anticipatory pension.

section 67. Persons under the age of 67 years with Danish citizenship, which at the entry into force of the Act receive full disability pension under section 3, paragraph 3 and paragraph 4 of the law on invalidity pensions and early retirement pensions, etc., have the right to receive a pension abroad as in the past.

section 68. Notwithstanding the provisions of § 5 (1) and (2), persons over the age of 67 years with Danish citizenship, which has had permanent residence in the Kingdom for at least 10 years after the age of 15. years, of which at least 5 years immediately preceding the age of 67. years, the right to the full old-age pension, the latest from the 1. October 1989.

section 69. For single women, the 30. June 1975 have set up application for old-age pension shall be paid the following amounts, as referred to in appendix with the wait. section 49:




By delay to the age of 65. year 912 USD yearly.






By delay to the age of 67. year 1980 USD yearly.






For single women, as in 1. April 1960 received the waiting allowance, or who would be entitled to the waiting allowance, if the request was made prior to the 1 of wait Appendix. April 1960, is the age limits, however, the 67 respectively. year and the 70. year.






For single women, the 31. December 1972 have set up a petition about pension, is counted with the age at which he or she had when she began to receive old-age pension.



(2). For other persons, who have set up an application for old-age pension the 30. June 1975, and which are not covered by paragraph 1, shall be paid the following amounts, as referred to in appendix with the wait. section 49:




By delay to the age of 70. year 2,784 DKK annual.






By delay to the age of 72. year 4,020 DKK annual.






For persons who on 31 December. December 1972 have set up a petition about pension, is counted with the age at which he or she had when concerned began to receive old-age pension. For a married couple is counted, however, with the oldest spouse's age, as the spouses or one of them began to receive old-age pension.






Is the pension requested before 1. April 1960, mentioned age limits are replaced with delay in respectively 2 and 5 years.



(3). For persons who on 1 January. January 1984 have set up application for old-age pension for at least 6 months after the age of 67. years, and which are not covered by paragraphs 1 and 2, shall be paid a waiting allowance.




The service makes up for every six-year delay after the 67. year 5 percent, but not more than 30%, by the basic amount by the waiting period referred to in article 6. § 49. Waiting allowance may also be paid to persons who do not receive a pension due to the rules in section 27.



(4). Meet the pensioner not conditions under section 5, paragraph 1, in order to get a full pension, reduced wait and wait in the same conditions as referred to in section 5, paragraph 2.

section 70. (Repealed)

§ 71. The invalidity allowance shall be paid to old-age pensioners, who are entitled to supplement the 1. October 1984. The appendix presents 5,520 USD yearly, see. § 49, and revenue will be adjusted in accordance with section 28 and section 31 (1), as in force until 1 January 2008. January 2003.

section 72. Domestic assistance allowances paid to retirees and beneficiaries who have a right to invaliditetsydelses the Appendix 1. October 1984. The appendix presents 9,180 USD yearly, see. § 49.

section 72 (a) (Repealed)

§ 72 b. for single persons in december 1993 received the invalidity allowance as well as assistance or care allowance pursuant to section 18 of the basic regulation. § § 16 and 49, paragraph 2 2. paragraphs as in force until 1. January 2003, will be paid a supplement annual constitutes 28,236 DKK supplement shall be adjusted in accordance with the rules in section 49, paragraph 3, of the basic regulation. paragraph 4, and the cost shall be borne in accordance with the provisions of section 52 (1) of the basic regulation. section 14 of the Act No. 399 of 6. June 1991 amending the social Government Act and law on social pensions, etc. (Shifts of rules on granting of early retirement, rates of reimbursement and redress the structure, etc.).

section 72 (c). For old-age pensioners, as the 1. January is resident in the municipalities where the sum of municipal and kirkeskatte percentage exceeds 25.0%, paid a surcharge, which annually represent 59 USD for single and 34 USD for married and cohabiting for each 0.1 of a percentage point, as the sum of the mentioned tax rates after rounding to one decimal point exceeds 25.0 per cent will be rounded up to the nearest penny Surcharge amount divisible by 50. Allowances are not paid if it before rounding-up is less than 250 DKK for single people and 150 DKK for married and cohabiting.


(2). The percentages referred to in paragraph 1, shall be increased on 1 January. January 2002 by 0.4 percentage points and then annually per 1. January with further 0.4 percentage points.

(3). The amounts referred to in paragraph 1 shall be regulated not according to the rules in section 49, paragraph 3, of the basic regulation. (4). The cost of allowances shall be borne by the State.

§ 72 d. To old-age pensioners, as before 1 January 2002. January of the year concerned is entitled to a pension without prejudice. § 12, and meet the requirements laid down in paragraphs 2 to 6 shall be paid an annual supplementary pension benefit up to 10,000 kr.

(2). The supplementary pensions are not paid if the pensioner and any spouse or assemble verse total liquid assets exceed the property limit for assigning health allowances, see. section 49 (1) (8). 7. The liquid assets is calculated per 1. January pursuant to section 14 (b), (2) and (3) and section 14 (c) on the basis of the information after tax kontrollovens title II was last reported to the tax authorities, and on the basis of the pensioner and any spouse or gather information about liquid assets. verses

(3). The revenue base of the supplementary pension benefit is calculated on the basis of the pensioner and any spouse or assemble verse total revenue. The total income is calculated per 1. January pursuant to section 29, paragraphs 1 to 6, on the basis of the latest final looked like income or on the basis of the expected future income, where the income base is changed more than purely temporary. The incremental revenue is reduced for the purpose of calculating the supplementary pension allowance with a deduction, see. section 49 (1) (8). 6.

(4). The supplementary pension benefit shall be reduced depending on the personal surcharge percentage calculated in accordance with section 49, paragraph 5.

(5). For old-age pensioners, who are entitled to a number of fortieth part of full old-age pension under section 5, paragraph 2, shall be reduced by the estimated supplementary retirement benefits in relation to the established number of fortieth parts.

(6). The supplementary pensions are not paid, if the calculated performance is less than 200 us $.

(7). The supplementary pension benefit shall be paid in the month of January, if the municipality has the necessary information.

(8). The amounts referred to in paragraph 1, shall be adjusted once a year the 1. January with percentage, cf., cf. law on a rate adjustment percentage. The adjustment is done the first time the 1. January 2009. Amounts are rounded to the nearest penny amount divisible by 100.

(9). The cost of the supplementary pension benefit shall be borne by the State.

section 72 e. Employment Minister in 2015 proposals on the review of this Act § 1 (a).

section 73. The law does not apply to the Faroe Islands and Greenland.




Act No. 914 of 16. December 1998 contains the following entry into force and transitional provisions. (The amendment relates to sections 29, 31, 32, 33, 41, 47, 49 and 72 c. legislative change regards the modified payment rules, equal rights of cohabiting to married, etc.)






Information for the following § 3 (3): § 1, nr. 8, entered into force on 1 January. February 1999, see. Executive Order No. 23 by 13. January 1999.



§ 3

(1). The law shall enter into force on the 1. January 1999, see. However, paragraphs 2 and 3.

(2). sections 29, 31 and 49 of the law on social pensions, as amended by this Act, section 1, no. 1-6, 11 and 12, shall enter into force on the 1. March 1999.

(3). The Minister of Social Affairs shall establish the time of the entry into force of § 1, nr. 8.

(4). sections 29, 31 and 49 of the law on social pensions, as amended by this Act, section 1, no. 1-6, 11 and 12, will have no effect for people who live in a cohabitation relationship where one or both receive social pension before 1 May 2004. March 1999 unless it initiates a new cohabitation after 1. March 1999.

(5). section 32 of the law on social pensions as amended by this Act, section 1, no. 7, shall apply for the payment of pensions granted after the entry into force of the Act.

(6). section 33 (1), as amended by this Act, section 1, no. 8, applies to persons who acquire the right to social pension after the entry into force of the Act, see. (3).

(7). To persons who acquire the right to social pension after the entry into force of the Act, see. paragraph 3 and prior has received prepaid salary or a pre-paid public maintenance allowance, paid an extra month's pension for the first month for which the pension is paid. The extra month's pension shall be paid in advance.




Act No. 287 of 12. May 1999 contains the following entry into force and transitional provisions (Amendment relates to sections 2, 3, 4, 5, 6, 10, 12, 13, 14, 16, 18, 20, 28, 29, 31, 37, 44, 49, 52, 69, 70, 71, 72, 72 (b) and 72 (c). The amendment regards the reduction of old-age pension age from 65 to 67 years, etc.)



§ 2

(1). The law shall enter into force on the 1. July 1999, see. However, paragraph 2.

(2). § 1, nr. 1 and 2, applies to persons who reach the age of 60 years, the 1. July 1999 or later.

(3). 1) persons covered by paragraph 2, and that is a resident of Denmark from before the 1. July 1999 and up to the age of 65. year, will be able to meet the exception to the requirement of Danish nationality, see. § 2, paragraph 2, no. 1, when they could have had 10 years of residence in this country at the age of 67. year.




Act No. 1309 of 20. December 2000 includes the following entry-into-force provisions. (The amendment relates to section § 17 (b), 28, 29, 31, 39 (a) and 49. The amendment concerns the abolition of the rule of the appendix for fictitious revenue and change of rules for the calculation of the pension allowance to married, etc.)



§ 2

(1). The law shall enter into force on the 1. April 2001, see. However, paragraph 2.

(2). § 1, nr. 3 and 4, shall enter into force on the 1. January 2001. For they are gifted or similar dispositions made before 1 May 2004. January 2001, considers the existing rules in sections 28 and 29 of the law on social pensions, however, continue to apply.




Act No. 285 of 25. April 2001 contains the following entry into force and transitional provisions. (The amendment relates to sections 1, 3, 5 and 7, chapters 2 and 3, §§ 28-32, Chapter 4 (a), sections 33, 33a, 33 (b), 37, 39, 39 a, 43 a, 44, 46, 47, 49, 52, 57, 59, 62, 69, 70, 71, 72, 72 (b) and 72 (c). This legislation regards early retirement reform.)






Information for the following § 6, paragraph 3: the announcement in the Official Gazette took place on 26 March. April 2001.



§ 6

(1). The law shall enter into force on the 1. January 2003, see. However, paragraphs 3 to 8.

(2). For persons over the age of 60 years before the 1. July 1999, following the retirement from 1. January 2003 applicable rules may be granted until the 67. year.

(3). § 1, nr. 32, shall enter into force on the day after publication in the Official Gazette.

(4). paragraph 1 shall not apply to persons who are granted an early retirement pension, invalidity allowance or assistance and care supplement, or for whom there has begun proceedings to that effect before 1 January 2002. January 2003, with the exception of nr. 3 and 18-21 of the basic regulation. However, paragraph 5, and no. 30 and 31. For these persons, remain applicable until then, the existing rules in § 1, § 3, paragraph 5, sections 13-18, article 19, paragraphs 2 to 4, article 20 (a), sections 28-32, § 33 (1) and (2), § 37, § 39, paragraph 1, section 39 (a), section 44, section 46, § 49, section 52, paragraphs 1 and 2, section 57 (2) and (3), § 59, paragraphs 1 to 4, article 62, paragraph 2, section 72, paragraph 72 (b) and section 72 (c) of the Act on social pension2).

(5). Early retirees who are covered by paragraph 4, from 1. January 2003 Select, on a voluntary basis, to be covered by the ATP scheme, see. section 33 (a) of the law on social pensions, as amended by this Act, section 1, no. 18-20, and of the supplementary pension scheme, see. section 33 (b) of the law on social pensions, as amended by this Act, section 1, no. 21. Individuals who have chosen to be included in the up to 1. January 2003 the existing provision in section 33 a of the law on social pensions, passes automatically to on a voluntary basis, to be covered by section 33 (a) of the law on social pensions as applicable after 1. January 2003.

(6). For persons who are granted an early retirement pension, or who has started proceedings to that effect before 1 January 2002. January 2003 shall continue to apply the until then applicable sections 2, 4 and 5 of the Act on child allowances and advance payment of child support.

(7). § 27 a of the Act on active social policy as amended by this law § 4, no. 1, applies to persons who have been granted early retirement after the from the 1. January 2003 the existing rules.

(8). Persons who are granted an early retirement pension or invalidity allowance, or for whom there has begun proceedings to that effect before 1 January 2002. January 2003, however, notwithstanding section 5, nr. 1 and 2, also after the end of 2002 entitled to housing allowance in accordance with the rules in the law on individual accommodation assistance, applicable to recipients of old-age pension.




Act No. 394 of 28. May 2003 contains the following entry into force and transitional provisions. (The amendment relates to sections 29 and 32 (a). The amendment concerned the improvement of conditions for employee share schemes.)






Information for the following § 17 (1): the notice in the Official Gazette took place on 30. May 2003.



§ 17

(1). The law shall enter into force on the day after publication in the Official Gazette.

(2). § 1, nr. 6, 7 and 9, and sections 4, 5, 11 and 13-16 has effect on shares, buying tickets for the shares and warrants for shares granted to the 1. July 2003 or later, see. However, paragraph 6. For equities, buy tickets for shares and warrants for shares, granted prior to 1 January 2005. July 2003, finds the existing rules, including the rules in § § 28 equation (A)-(C) continue to apply.

Paragraph 3-5. ...


(6). For equities, buy tickets for shares and warrants for shares, granted prior to 1 January 2005. July 2003, and where the time for the employee's taxation of the received shares, etc. arises, the 1. January 2003 or later, the employees and the company that has provided the relevant shares, etc., agree that the rules in section 7 H equation, as amended by this Act, section 1, no. 6, shall apply. Conclusion of such an agreement, the reporting thereof shall be carried out for the calendar year in which the agreement is concluded.

(7). If an application of the rules laid down in paragraph 6 requires changes in the agreements concluded by the allocation of shares, etc., in order to adapt the agreements for the application of the rules in section 7 (H), be considered as equation such changes not to entail a renunciation and acquisition of the new shares, buy tickets or warrants.

(8). The rules in section 6 (a), paragraph 5, no. 2, of the law on the Growth Fund, as amended by section 12, nr. 2, shall only apply for shares which is deposited for payment of duty regarding the april quarter of 2003 or earlier.




Act No. 327 of 18. May 2005 contains the following entry into force and transitional provisions. (The amendment relates to section § 34, 46-46 (b) and 53. Legislative change regards the cessation of payment of social pensions and other benefits avoidance of criminal prosecution or punishment execution.)



section 13

(1). The law shall enter into force on the 1. July 2005.

(2). The law has effect for people who deliberately evade prosecution or punishment enforcement 1. July 2005 or later.

(3). If the entry into force of the Act by pension payments are discontinued after the existing rules in section 46 of the law on social pensions, resumes pension payments of termination in accordance with the existing rules in section 34 of the Act.

(4). If the entry into force of the Act by pension payments are discontinued after the existing rules in section 45 of the law on the highest, middle, elevated plain and ordinary anticipatory pension, etc., will resume pension payments of termination in accordance with the existing rules in section 34 of the Act.




Act No. 1586 by 20. December 2006 includes the following entry-into-force provision. (The amendment relates to section § 1a, 2, 3, 5, 13, 16, 33 (d), 33 e, 37, 72 e. modifying the law regards the gradual increase in the old-age pension age to 67 years, etc.)



§ 3

The law shall enter into force on the 1. July 2009.




Act No. 445 of 9. June 2008 contains the following entry into force and transitional provision. (The amendment relates to sections 15, 15A, 15 d, 29, 32 a and 49).






The amendment concerns increased bottom credit for old-age pensioners, reduced employment demands by deferred pension and security for entitlement to an early retirement pension.



§ 3

The law shall enter into force on the 1. July 2008.

§ 4

Access to deduct the proceeds from personal work under section 29, paragraph 1, no. 4 the law on social pensions, as amended by this Act, section 1, no. 4, paragraph 32 (a), paragraph 1, no. 4, as amended by this Act, section 1, no. (5) and section 26 (1), (3). paragraph, as amended by section 2 of this Act, no. 2, applies in 2008 only revenue from personal work in the period from the 1. July 2008 and up to an amount totaling 15,000 kr.




Act No. 446 of 9. June 2008 includes the following entry-into-force provision. (The amendment relates to section 72 (d).)






The amendment concerns higher additional retirement benefits.



§ 4

The law shall enter into force on the 1. July 2008.




Act No. 1336 of 19. December 2008 contains the following entry into force and transitional provision. (The amendment relates to sections 47 and 72 (a))






The amendment concerns consequential amendments as a result of the law on the recovery of debt to the public.



section 167

The law shall enter into force on the 1. January 2009, see. However, paragraph 2. § 11 shall only apply to decisions relating to attachment of earnings orders taken after the entry into force of the Act.

(2). Tax Minister shall determine the time of the entry into force of § 9, § 99, no. 3, § 103, § 109, no. 4 and 5, § 117, no. 4, § 118, no. 1, section 136, nr. 1, 3 and 4, section 144, no. 1 and 2, § 148, no. 2, and section 149, nr. 2.




Act No. 1345 by 19. December 2008 includes the following entry-into-force provision. (The amendment relates to sections 29 and 32 (a))






The amendment concerned equality of Danish and foreign dividends, etc.



§ 5

The law shall enter into force on the 1. January 2009.




Act No. 286 of 15. April 2009 includes the following entry-into-force provision. (The amendment relates to section 36)






Amendment as regards initiatives to prevent evictions of tenants as a result of non-payment of rent, etc.



§ 9

(1). The law shall enter into force on the 1. June 2009.

(2). The law on rent of public housing section 90 (2), as amended by this Act, section 1, no. 1-5, and the law on rent section 93 (2), as amended by this law § 2 nr. 1-4, shall take effect for the order, which is issued after the entry into force of the Act.




Act No. 477 of 12. June 2009 includes the following entry-into-force provision. (The amendment relates to sections 31, 49 and 72 (c))






Legislative change regards the increase in the retirement allowance, etc.



§ 3

The law shall enter into force on the 1. January 2010.




Act No. 521 of 12. June 2009 contains the following entry into force and transitional provision. (The amendment relates to sections 29 and 32 (a))






The amendment concerns consequential amendments as a result of the spring package 2.0, etc.



section 29

(1). The law shall enter into force on the day after publication in the Official Gazette and shall take effect from the income year 2011, see. However, paragraphs 2 to 10.

(2). – paragraph 10 ...
The Ministry of employment, the 2. October 2009 Inger Støjberg/Bent Nielsen Official notes 1) (2) is lifted and paragraph 4 has been paragraph 3, of the basic regulation. section 2 of the Act No. 1586 by 20. December 2006.

2) 2. section is repealed, without prejudice to article. Act No. 1164 of 19. December 2003.