Key Benefits:
Publication of the amendment of the notice of the daily allowance for wage earners
(DISCONDING)
§ 1
Notice no. 1032 of 22. October 2004 on the calculation of the daily allowance for wage earners, as amended by the notice No 1349 of 15. December 2005, procladition no. 1217 of 4. December 2006, Notice no. 796 of 27. June 2007, announcement no. 1372 of 10. December 2007 and procladition no. 1155 of 4. In December 2008, the following amendment is negotiated with the Employment Council : 1)
1. Annex 1 is replaced by Annex 1 to this notice.
§ 2
The announcement shall enter into force on 1. January, 2010.
Appendix 1
Annex 1 to Notice no. 1032 of 22. October 2004 on the calculation of the daily allowance for wage earners
Skalatrin and factors can for 2010 be determined as follows :
1. Conversion outside of limited rate-with a seaman tax deduction
Skalatrin and conversion factors for the calculation of the members in the daily allowance
1) which are covered by the DIS Convention ; and
2) which are without too limited speed, and therefore a tax-rate tax deduction, cf. § 3, in Act 3. 386 of 27. May 2005 on the taxation of seafarers
to be determined as follows :
Gross revenue :
1) DKK 0-99.800
2) DKK 99.801-389.900
3) DKK 389.901-
corresponds to :
Annual Net Revenue :
1) DKK 0-99.800 converted by factor 1,00
2) DKK 99.801-280.973 converted by factor 1,60
3) DKK 280.974, which is converted by a factor of 2,10
Monthly (net) adjustment is performed according to the following scalatrin :
1) Gross. Revenue between DKK 0-8.317 is converted by 1,00 block
2) Mdr. Revenue between c.8.318-23.414 is calculated with a factor of 1,60
3) Mdr. Revenue in excess of DKK 23.414 shall be converted by a factor of 2,10 ;
2. Conversion Limited-Without Sweep Tax Deductions
Skalatrin and conversion factors for the calculation of the members in the daily allowance
1) which are covered by the DIS Convention ; and
2) which are operating at a limited rate and therefore do not have a tax-rate tax deduction, cf. § 3, in Act 3. 386 of 27. May 2005 on the taxation of seafarers
to be determined as follows :
Gross revenue :
1) DKK 0-42,900
2) DKK 42,901-389.900
3) DKK 389.901-
corresponds to :
Annual Net Revenue :
1) DKK 0-42,900, which is converted by 1,00
2) DKK 42,901-259,608, which is converted by a factor of 1,60
3) DKK 259609, which is converted by a factor of 2,10
Monthly (net) adjustment is performed according to the following scalatrin :
1) Gross. Revenue between DKK 0-3.575 is calculated by factor 1.00
2) Mdr. Revenue between kr.3.576-21.634 is converted by a factor of 1,60
3) Mdr. Revenue in excess of DKK 21.634 shall be converted by a factor of 2,10 ;
1) From the 1. In October 2009, the Ministry of Employment has been given a new organisation, which means that the competence to lay down rules pursuant to the aforementioned rules of origin has been transferred from the Board of Labour to the Labour Market Authority.
