Overview (table of contents) Chapter 1 deductions from benefits Chapter 2 Chapter 3 Chapter 4 revenue Work calculating deductions, etc.
Chapter 5 entry into force, etc.
The full text of the ordonnance on deduction of unemployment benefit, etc.
Under section 58 (1) (8). 2 (a), and nr. 3 (a) and (b) of the law on unemployment insurance, etc., see. lovbekendtgørelse nr. 975 of 26. September 2008, as amended by Act No. 482 of 12. June 2009, determined after negotiation with the Employment Council: 1) Chapter 1 Deduction in benefits section 1. In this Decree laid down rules on deductions for work and income in the following services: 1) daily subsistence allowance shall be paid in accordance with the law on unemployment insurance, etc.
2) Leave allowance for childcare, there shall be paid in accordance with the law on childcare leave.
Chapter 2 section 2 of the Work. At work for the purposes of this Ordinance, which either leads to income or activities after its kind usually leads to revenue.
(2). Work carried out by a member in a period where the Member receives a benefit under section 1, result in deductions. This also applies to work outside normal working hours and on holidays as well as work carried out outside the Member's normal professional area. Unpaid work also leads to the deduction referred to in article 6. However, § 4.
(3). The deduction is effected on the date on which the work is carried out.
§ 3. Operation of self-employment as a sideline results in deductions.
(2). The deduction is effected on the date on which the work is carried out.
Activities and voluntary, unpaid work
§ 4. By activities means activities that a member carries out voluntary and unpaid for voluntary organisations, associations or similar, and that cannot be offered as ordinary employment.
(2). By voluntarily, unpaid work means work that a member performs for voluntary organisations, associations or similar, and that may be offered as ordinary employment.
(3). Activities or voluntary unpaid work must, in order to be covered by this order take place in Denmark. The activity or work, see. paragraphs 1 and 2 shall be carried out, without the Member is subject to the usual legal duties of employment.
(4). Activities, see. paragraph 1 shall not entail a reduction in benefits under § 1.
(5). Voluntary, unpaid work, see. (2) there may be offered as regular paid work, can be performed without a deduction of up to 4 hours per week, see. However, paragraph 6. The 4 hours counted as an average over a payment period. Work in addition leads to the deduction.
(6). Voluntary, unpaid work, which relates to the primary operation and maintenance will result in deduction of the basic regulation. However, paragraphs 7 and 8.
(7). Voluntary, unpaid work, which relates to operating profit, does not require the deduction, if the work has always been done by unpaid labour, and work in similar organisations, etc. performed by unpaid labour.
(8). Voluntary, unpaid work relating to maintenance, does not require the deduction, if 1) work can be equated with regular maintenance and repair of their own homes, without prejudice. § 5, paragraph 3, 2) work is done occasionally, 3) work has always been done of unpaid labour in the Organization, etc.., 4) worked in similar organisations, etc. performed by unpaid labour, and 5) the work can be performed without the need for authorization.
(9). A member who receives the services regulation. § 1, and who performs voluntary, unpaid work, see. paragraph 5-6, must in writing inform the unemployment insurance fund on the nature and duration of exposure, as well as the Organization, association or similar work is done for.
Paragraph 10. Deduction in accordance with paragraphs 5 and 6 is done at the time, where the work is carried out.
Builder's and medbygger
§ 5. Benefits cannot be paid to a member who, as a builder's or medbygger involved in the construction or rebuild their own homes, etc., see. However, paragraph 2. Benefits can be paid, once again the personal involvement in construction has ceased.
(2). At less construction work in their own homes a member may retain the right to benefits. There must, however, be deductions for the hours used at work.
(3). Regular maintenance and repair of private housing will not lead to deductions.
(4). The deduction under paragraph 2 is effected at the time when the work is done.
Chapter 3 income Salary, rådighedsløn, fees, etc.
§ 6. By revenue means salary, rådighedsløn, fees, etc. as well as revenue in lieu of salary.
(2). Revenue in lieu of wages, etc., see. paragraph 1, can, inter alia, be: 1) compensation for loss of earnings.
2) amounts from employees ' guarantee fund.
3) severance pay, without prejudice. paragraphs 3 and 4.
(3). Termination results in a deduction of the amount of the daily allowances to the extent that, in whole or in part similar to what the employer would have paid member in the salary of a notice period, if the Member had been dismissed.
(4). If the Member's employment relationship in accordance with the law, agreement, regulation, circular or employment contract allows for rådighedsløn or the like in connection with dismissal leads to termination allowance deduction.
(5). The provisions of paragraphs 1 to 2 shall be applied at both lump sum and ongoing revenues.
(6). Revenues in accordance with paragraph 1-4 results in deductions, even if they have not performed work during the period, revenue covers.
Duties and tasks
§ 7. Income which a member receives in order to perform duties and public and private duties will result in deduction of the basic regulation. However, paragraph 2.
(2). Income which a member receives for duties as a witness, juror, convicting lay judge or appointed by choice, man, does not require the deduction.
(3). Revenue, as a member of a Municipal Council and a Regional Council receives for duties after the municipal governing laws and the law on regions, does not require the deduction.
(4). Income which a member receives for duties as Mayor, Alderman or Chairman of the Committee and as President of the regions in accordance with the law on regions, result in deductions.
(5). The deduction referred to in paragraph 1 and 4 will be on the period, revenues cover.
§ 8. Continuous payment of pensions (including appendix), which is part of a former employment relationship and are of such a nature that it is usual that the employer contribute to your pension will result in deduction of the basic regulation. However, section 11.
(2). Continuous payment of pensions, which are connected with a working period abroad will result in deductions.
(3). Continuous payment of pensions and pension-like benefits to a member, having previously been mayor, Committee Chairman, councilman, regional President, Member of the Folketing, or Parliament, etc., result in deductions.
(4). Current payout from a former employer of amounts that can be equated with pension will result in deductions. This is true regardless of whether the amount paid on an ongoing basis after the work termination or as a supplement to the daily subsistence allowance.
(5). The deduction is effected for the period, the pension amount covers.
§ 9. Revenue from the first broadcast and revenue from retransmission, reconstruction and other forms of recycling of books, photographs, theatre plays, films, etc. result in deductions. There must, however, be made only deduction, if the income derived from work within the Member's usual workspace, which reuses, etc. is normal.
(2). Licensing fees, library fees, Koda/Gramex-taxes, royalties and similar rights does not require the deduction.
(3). Deduction referred to in paragraph 1 is effected at the time the income is received.
§ 10. Scholarships result in deductions, if there is associated a work obligation to grants.
(2). The deduction is effected for the period, revenues cover.
Revenues that do not give rise to a deduction
§ 11. There is no deduction for work-free resources, including: 1) Capital pensions and endowment insurance.
2) income from savings and insurance schemes (including annuities), there is no connection with an employment relationship.
3) benefits in accordance with the law on labour market Supplementary pension (including SP) and withdrawals after the law on employees ' cost-of-living Fund.
4) Pension for spouse or partner and children's pension.
5) early retirement, including allowances and invalidity allowance in accordance with the law on social pensions.
6) Damages, including damages in accordance with the law on workers ' compensation.
7) War damage compensation, interest payment for future victims of occupation and honorary gifts.
8) lifelong benefits on the finance bill for artists and their survivors.
9) early retirement after the Danish salaried employees Act § 8, after revenue after chapter 6 of the law on civil service pensions, compensation for unfair dismissal after the main agreement, section 4, paragraph 3, and the Danish salaried employees Act § 2 b, etc.., severance pay after the Danish salaried employees Act § 2 (a) and reimbursement for ligebehandlingsloven.
10) proceeds of the sale of business and real estate.
11) rent and income from the rental, which cannot be regarded as commercial, and profits of their own homes.
12) Interest, dividends and the like, inheritance, gifts and prizes.
14) Pension, which is paid as a result of the loss of business-/arbejdsevne, and which is part of a former employment relationship.
15) The increase in pensions, as a civil servant receives as a result of occupational injury (injury pension).
16) Remuneration received in order to comply with the competition or customer clauses.
17) vacation pay and payment for vacation holidays, paid, without holiday or holiday purposes shall be held after the holidays.
§ 12. Performance related bonus, bonus, bonuses, accumulated søgnehelligdags payment and similar payments, which pertain to an employment relationship, shall not entail reductions.
(2). An amount received from an employer, deductions, if the employee does not have leave from the employment relationship, and after agreement be paid a supplement to parental leave allowance from the employer.
Chapter 4 the calculation of deductions, etc.
§ 13. Calculation of deduction, see. § 1, nr. 1, including coating of per diems map happens according to the rules laid down in the Decree on supplementary benefits.
(2). The hour, there should be deductions for after § § 7-10, shall be calculated by conversion of the proceeds with the conversion rate. Similarly, for pay for work that cannot be regarded as kontrollabelt, and for fees, see. § 6.
(3). In the calculation of the deduction for income under section 8, paragraph 2, must be converted on the foreign pension payout with the official exchange rate on the first working day of the payment period.
§ 14. Calculation of deduction for self-employed secondary activity see. § 3, happening to the actual time that the Member has used on all your work regarding the operation of the company. Including administration and transport.
(2). Member shall write the actual time, see. (1) on the performance card. Unemployment insurance fund for the payment of per diems can stop, if the Member's information on performance of the cards do not match the information that provides the basis for the approval of the Member's right to receive unemployment benefit, see. notice on operation of self-employment.
(3). If the consideration for an isolated case of self-employment will be granted per hour or on the basis of a calculated hour consumption, can this hour consumption basis. Hourly consumption must not, however, stand in flagrant contradiction with the nature and scope of the task's work.
(4). A member who has livestock production as part of the company, irrespective of the provision in paragraph 1 write at least 1/2 hour a day on the performance card. It does not however apply if the operation of the livestock production will be handled by hired labor, which may not be the spouse, common-law partner or minor children.
(5). The Director of the Labour Directorate can in specific, concrete cases where there has been error, fix the hour after payment estimates. It applies when the illuminated hours deemed manifestly implausible, and the Member has not subsequently disclosed the actual hour.
The leave allowance for childcare, etc. -Crown deduction
§ 15. Calculation of deduction for work and income according to § 2 and § § 6-10 happening penny-for-Penny in the leave allowance. The revenue will be reduced in advance with labour market contributed.
(2). If the wage received is not known at the time when the information to be given to the unemployment insurance fund, unemployment insurance fund calculates a reduction in parental leave allowance of an amount equal to the employed number of hours multiplied by the conversion rate.
(3). Deduction for self-employed secondary activity see. section 3, shall be calculated as the number of hours that must lead to the deduction referred to in article 6. § 14, multiplied by the conversion rate.
(4). Work as a builder's and medbygger that exceeds what can be compared with regular maintenance and repair of their own homes, without prejudice. § 5, paragraph 3, result in deductions. The deduction is calculated as the used hours, see. section 5, paragraph 2, multiplied by the conversion rate.
(5). Revenue in the form of sick pay and payment for G-days deducted from penny-for-Penny.
(6). There should be coating of performance map when the Member of the holiday. The rules laid down in the Ordinance on the supplementary daily subsistence allowance should be followed.
Chapter 5 entry into force, etc.
§ 16. The notice shall enter into force on the 1. January 2010 and has effect for daily subsistence allowance, shall be paid as from the 4. January 2010.2) (2). At the same time repealed Executive Order No. 492 of 12. June 2003 concerning a reduction in unemployment benefit, etc., and section 6 of the Executive Order No. 73 by 9. February 2004 on the provision of self-employment as a sideline.
The national labour market authority, the 11. December 2009 Marie Hansen/Vibeke Dalbro Official notes 1) From the 1. October 2009 the Ministry of employment has got a new organisation, which means that the power to lay down the rules in accordance with the above-mentioned legal provisions have been released from the Labour Directorate to the national labour market authority.
2) prepared a guide to the order.