Executive Order On Flexible Retirement

Original Language Title: Bekendtgørelse om fleksibel efterløn

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Overview (table of contents)



Chapter 1



Personal scope





Chapter 2



Pension certificate





Chapter 3



Information on pensions, etc.





Chapter 4



The early retirement rate





Chapter 5



Tax-free prize





Chapter 6



Transition to retirement





Chapter 7



Calculating deductions for pensions, etc.





Chapter 8



Deduction for work





Chapter 9



Deduction of other income, etc.





Chapter 10



Accountability and the payment of early retirement





Chapter 11



Members covered by the rules on Flex-jobs





Chapter 12



Stay and work in countries outside of the EEA territory, Greenland, Faroe Islands and Switzerland





Chapter 13



Guidance for exit abroad





Chapter 14



After the cessation of salary





Chapter 15



Accrual of seniority by periods of gross rehabilitation benefit or payment of contributions to the fleksydelsesordningen





Chapter 16



Entry into force, etc.





Annex 1



Early retirement certificate for members born before 1. January 1956





Annex 2



Early retirement certificate for members born in the period from the 1. January 1956 for and with the 30. June 1959





Annex 3



Early retirement certificate for members born on 1. July 1959 or later



The full text of the ordonnance on flexible retirement

Under section 74 (b), (4) section 74 (c), paragraphs 3 and 6, § 74 d, paragraph 1, § 74 in, § 74 j, paragraph 13, § 74 k, paragraph 3, section 74 (l), paragraph 15, § 74 m, paragraph 18, § n 74, paragraph 2, and 11, § 74 o, paragraph 6, § 74 p and section 75, paragraph 8, of the law on unemployment insurance, etc., see. lovbekendtgørelse nr. 642 of 22. June 2012, as amended by Act No. 922 of 18. September 2012 and law No. 1379 of 23. December 2012 shall be determined under the authority and after negotiation with the Employment Council: Chapter 1 persons § 1. This Ordinance applies to persons entitled to or have a pre-retirement proof, or seeking or receiving redundancy pay.

Chapter 2 section 2 of the Pension certificate. Unemployment insurance fund shall with effect from the time when a member meets the requirements set out in paragraph 74 (a), with the exception of paragraph 1, nr. 5 and 6, or in section 75 (1), issue a certificate to the member unless the Member of the pension at the same time put into early retirement.

(2). The certificate shall take effect from the date of early retirement, termed as proof at the time.

(3). Unemployment insurance fund shall make representations to the honourable Member, if it is missing information required for the issue of early retirement certificate. The Member must provide the information within three months after receipt of a-box approach. 3-month deadline may not run from the Member's early retirement age, see. section 74 of the Act. If unemployment insurance fund has not received the information within 3 months, be brought forward evidence at the time to the time when the unemployment insurance fund has received the requested information. If unemployment insurance fund obtains information, it should provide guidance on the consequences of failure to reply before the 3-month deadline. Unemployment insurance fund may, in exceptional cases, extend the deadline by up to an additional 3 months.

§ 3. There must be proof of what rights the proof early-retirement offers. The certificate must be drawn up in accordance with a standard form drawn up by the Ministry of employment, in accordance with article 3. Annexes 1-3.

(2). Unemployment insurance fund may, by means of the issuance of the certificate choose to determine the Member's tax base. If a box is not an adequate basis for the issue of the certificate, a-box Guide for that Member has the right to receive a fixed amount basis at the time of proof, if the Member so requests within three months after the Member has received early retirement certificate. The base will be with this part of the proof.

(3). At the time of issue of the certificate shall (a)-checkout send a statement of the Member's pension schemes. The Member shall, within 3 months inform unemployment insurance fund of any pension schemes that do not appear in the a-box statement or about any errors in the statement.

Chapter 3 Information on pensions, etc.

§ 4. For members who go on early retirement, the unemployment insurance fund to make a final statement of all pensions, etc. with the value, see. § 5 and 6, at the Member's early retirement age, see. § 74. The statement must be made on the basis of the information transmitted electronically on pensions, etc., as well as the Member's own written statements to that effect.

(2). For members who are born before the 1. January 1956, the unemployment insurance fund only make statement in accordance with paragraph 1, when the Member is released for early retirement without meeting postponement rule in article 11, paragraph 2.

§ 5. Deposit on a pension scheme after § 74 j, paragraph 8, shall be included in the calculation of the pension under section 4. The deposit must be included with either the calculated lifetime annual benefit or the paid sum. If payment is made after that Member has gone on early retirement, the value of the deposit after § 74 j, paragraph 8, to the pension statement that the Member had made the transition to retirement. Making a member of multiple deposits, to be there for every deposit made a new declaration. The statement shall take effect from next Monday after the date of deposit to your pension.

(2). If a member in accordance with the pension scheme terms get paid pension between the age 60. years and the early retirement age, those withdrawals attributed to pension statement, see. section 4, paragraph 1.

(3). The Member is obliged to keep unemployment insurance fund informed of deposits on a pension after § 74 j, paragraph 8, and payments without prejudice. paragraph 2, which after § 74 (k) should be included in the basis of assessment.

(4). A-box sends the new statement pursuant to section 4, paragraph 1, to the Member. A-box must advise the honourable Member, what is the significance of the reported pensions etc. has for the Member's early retirement.

§ 6. Financial institutions, life insurance companies and pension funds, etc., as well as public authorities that manage pension schemes shall transmit in electronic form, information on the value of pensions, etc. ½ years before the person reaches early retirement age, see. section 74 of the Act. Financial institutions, etc. shall report in addition, information on payments made in accordance with the pension schemes of the age conditions, between the 60. years and the early retirement age. The Ministry's announcement on Tax reporting is done after the reporting of the value of pensions, etc. to be used for the estimation of reductions in retirement, partial retirement and fleksydelse.

(2). A member who is transferred to the early retirement scheme, must inform, in writing, of the unemployment insurance fund, whether in the period from the alert to the early retirement age has made extraordinary contributions to pension, etc.

(3). As an exceptional deposit shall be the following: 1) deposit in addition to the agreed to lifetime retirement pension (annuity or similar), 2) deposit in addition to what has been agreed in accordance with the non-lifetime pension, where the scheme is reported with the size of the depot at the time of reporting, attributed to return and agreed-upon contribution until the early retirement age, 3) deposit for non-life-time pension, where the scheme has been calculated and reported with the size of the depot ½ years before the early retirement age and 4) deposit to the newly created pension after the time of reporting of pensions.

(4). If there is an extraordinary deposit of pension, etc., which together exceed a minimum threshold, which corresponds to it at any time provided the basic amount under section 18, paragraph 5, of the law on the taxation of pensions, unemployment insurance fund measure (s) concerned pensions as follows: 1) the annual lifelong pension amount in accordance with paragraph 3, no. 1, is calculated with the actual annual allowance on the date of the early retirement age.

2) Depot value of pension amount under paragraph 3. Nr. 2 and 3, attributed to it or the extraordinary sums. Interest rates, exchange rate appreciation, etc., during the period from the reporting of pension for early retirement age is attributed to not drawn or not by the inventory of the new regulated depot value of pension.

3) the value of the newly created pension in accordance with paragraph 3, no. 4 shall be determined by the early retirement age.

(5). When calculating whether the ekstaordinære deposits in excess of the minimum threshold in paragraph 4 bruttoficeres deposits covered by pension taxation Act section 10 (A), section 12 (A) or section 29 (A). This is done by depot value is divided by the 0.627, after the provision in § 74 j, paragraph 5.

(6). If a member in the period after the electronic transmission has lifted a pension or a pension in whole or in part in relation to the honourable Member has ceased with effect prior to the early retirement age, the pension shall be deleted by the total inventory, if it is not paid in accordance with the age conditions in the pension scheme. A member must (a) demonstrate that a pension fund is suspended or terminated.

(7). A pension scheme that has been converted to a system within the scope of pension taxation Act section 10 (A), section 12 (A) or section 29 (A), shall not be regarded as withdrawn or partially or completely ceased.

(8). A-box new statement of pensions, etc., see. paragraphs 4 and 5, shall be effected on the basis of the information which the honourable Member even catches up to the unemployment insurance fund.

§ 7. A member must disclose information to the unemployment insurance fund on all pensions, etc., have not been reported electronically. This also applies to pensions etc. from foreign pension institutions, etc.

(2). Information about pensions, etc., in accordance with paragraph 1, shall be submitted with the value at the early retirement age.


(3). Information about a system covered by pension taxation Act section 10 (A), section 12 (A) or section 29 (A), the Member must provide pursuant to section 6, paragraph 4, nr. 3, must be with the bruttoficerede value. This is done by depot value is divided by the 0.627, after the provision in § 74 j, paragraph 5.

§ 8. The rules on reporting in section 6, paragraph 1, and article 7, paragraph 1, shall apply to a member who has paid into a pension after § 74 j, paragraph 8.

(2). For pension plans with continuous lifetime payouts reported by pension institutions, etc. the calculated life annual performance. By deposit on an existing scheme must only the Appendix, which shall be added to the existing scheme calculated lifetime annual performance, are reported. Deposit on all other types of pension schemes are to be transmitted with the value of the deposit.

(3). Pension institutions, etc. shall transmit in electronic form, information about any payment to a pension after § 74 j, paragraph 8, until the old-age pension age, see. § 74 j, paragraph 9.

§ 9. A complaint from a member of information from a pension institution, etc. about the value of pensions, etc. shall be submitted to the respective pension institution, etc.

Chapter 4 the early retirement rate, § 10. Calculation of the redundancy pay and the establishment of the early retirement rate in accordance with the rules for full-time or deltidsforsikrede members is according to § 74 (l), as well as rules for the estimation of calculation basis for employees or self-employed. Calculation of pre-retirement benefits for a member who has been insured, is done in accordance with the rules of combination calculation of per diem rate in the then-current notice on combo insurance.

(2). The early retirement rate is equal to the daily subsistence allowance rate Member would have been entitled to availability, see. However, paragraphs 3 and 4.

(3). Members born before 1 January 2002. July 1959 has more than 91 percent of the highest right to subsistence allowance rate, if the Member does not fulfil the conditions set out in section 11.

(4). A member who is released for early retirement after the withdrawal scheme, see. § 75, get reduced early retirement varies according to article 75, paragraph 5.

After the postponement of wage for persons born before 1. July 1959



§ 11. A member who is born before the 1. July 1959, and meet the requirements laid down in paragraphs 2 to 5, will be entitled to early retirement with the per diem rate that the Member would have been entitled to in the event of unemployment rate, but not less than the rate calculated in accordance with § 3, paragraph 2, and to earn hours for tax-free premium under section 12.

(2). A member that is born before the 1. January 1956, get rights in accordance with paragraph 1, if the Member is put into early retirement no earlier than 2 years after the early retirement certificate has effect and in the period meet a labour requirements. The work requirement is met when the Member has been reported at least 3,120 man hours as full-time or as part-time hours 2,496 insured insured, in accordance with the law on an income directory. The Member can also meet the work requirement by having driven self-employment substantially in 2 years.

(3). A member who is born in the period from the 1. January 1956 for and with the 30. June 1956, get rights in accordance with paragraph 1, if the Member is put into early retirement no earlier than 18 months after the early retirement certificate has effect and in the period meet a labour requirements. The work requirement is met when the Member has been reported at least 2,340 man hours as full-time or as part-time hours 1,872 insured insured, in accordance with the law on an income directory. The Member can also meet the work requirement by having driven self-employment substantially in 18 months.

(4). A member who is born in the period from the 1. July 1956, up to and including the 31. December 1958, get rights in accordance with paragraph 1, if the Member is put into early retirement no earlier than 12 months after that early retirement certificate has effect and in the period meet a labour requirements. The work requirement is met when the Member has been reported at least 1,560 man hours as full-time or as part-time hours 1,248 insured insured, in accordance with the law on an income directory. The Member can also meet the work requirement by having driven self-employment substantially in 12 months.

(5). A member who is born in the period from the 1. January 1959 through 30 September. June 1959, get rights in accordance with paragraph 1, if the Member is put into early retirement no earlier than 6 months after that early retirement certificate has effect and in the period meet a labour requirements. The work requirement is met when the Member has been reported at least 780 hours as full-time, insured or 624 hours as part-time insured, in accordance with the law on an income directory. The Member can also meet the work requirement by having driven self-employment substantially in 6 months.

(6). Work needed to meet the requirement set out in paragraphs 2 to 5 shall be determined according to the rules laid down in the Ordinance on employment requirements for employees and benefit period, notice on operation of self-employment, as well as in the then-current notice on combo insurance regulation. However, paragraph 8. The Member's status as full-time or part-time insured member at the time of proof is essential for determining the requirement set out in paragraphs 2 to 5.

(7). In the reporting period, see. law on an income directory, where early retirement certificate is issued, shall be allocated proportionately paid hours in relation to the reported number of calendar days in the reporting period. By the statement of work the requirement referred to in paragraph 2 to 5 included the man hours that, see. 1. item is placed from and with proof at the time.

(8). The rights referred to in paragraph 1 shall take place the day after the day on which the requirements set out in paragraphs 2 to 5 are fulfilled. If the Member does not meet the requirements when the postponement period is reached, shall be allocated proportionately paid hours reported. The distribution takes place in the reporting period in which the work requirement set out in paragraphs 2 to 5 are fulfilled, in proportion to the number of calendar days in the reporting period.

(9). A member who is not insured, can not take into account the combo man hours from weeks of operation of self-employment substantially to meet the work requirement set out in paragraphs 2 to 5. A member, who operates the self-employment can, however, take into account reported man hours from the weeks when the Member does not have driven self-employment substantially. The Member can take into account a week as an independent, each time the Member has been reported 30 hours as full-time, insured or 24 man hours as part-time insured from weeks, where there is no drive self-employment substantially. A member who has been insured, can, however, take into account both the combination contract work and self-employment, in accordance with the rules of the employment requirements of the then-current notice on combo insurance.

Paragraph 10. Work in countries within the EEA, in Greenland, the Faroe Islands and in Switzerland can be counted on by the estimation of hours in accordance with paragraphs 2 to 5. Work in countries outside of the EEA territory, Greenland, Faroe Islands and Switzerland can only be included if the Member is deployed for a Danish employer or working on international conditions by organisations, etc., to which Denmark is a member of.

Paragraph 11. A member may include hours with daily subsistence allowance due to illness in an employment relationship. A member who is self-employed significantly or as freeform insured, can include hours of daily subsistence allowance due to illness and hours from the first 14 days of illness, even if the Member does not have received sickness benefit for this period. The same applies to persons who receive a similar benefit in another EEA country, in Greenland, on Faroe Islands or in Switzerland.

Chapter 5 Tax-free prize § 12. A member can earn hours for tax-free prize from the evidence at the time and until the transition to retirement. Members born before 1 January 2002. July 1959, however, must first satisfy the conditions set out in section 11.

(2). A member may, in accordance with the transition to retirement earn hours for tax-free prize, if the Member is transferred to the early retirement scheme at the earliest two years after the time of and evidence for the period, 1) as full-time insured have had reported at least 3,120 man hours to register, see income. law on a register, or powered self-employment income substantially in 24 months, or 2) that has been reported at least 2,496 insured part-time hours to register, see income. law on an income directory.

(3). Hours for the tax-free prize can be earned until the day on which the Member when the old-age pension age. The work to be carried out here in the Kingdom, in another EEA country or of Switzerland, and Member shall reside and stay here in the Kingdom, in another EEA country or of Switzerland, see. However, paragraph 8.

(4). The work is calculated according to the rules laid down in the Ordinance on employment requirements for employees and benefit period, notice on operation of self-employment, as well as in the then-current notice on combo insurance regulation. However, paragraphs 4-9. Operation of self-employment substantially included with 37 hours per week. In addition, there may be included all paid hours of paid work, as the honourable Member has been reported in accordance with the law on the income register is performed in parallel with the operation of self-employment substantially. Members who have been insured in pre-retirement period can include combination 15 hours per week from the self-employed, if the General conditions are fulfilled. In addition, the Member shall take into account all the man hours from the period of insurance, as is reported after the combo law on an income directory.

(5). Work during periods in which the Member has been eased after deductions sections 29 and 30 of the basic regulation. § 74 (e), paragraph 3, shall be taken into account with the number of paid hours, as the honourable Member has been reported after a law on income directory.


(6). The premium is earned for each 481 hours of work. The number of hours that can be taken into account for the acquisition of the premium may not exceed 5,772 hours with deduction of hours during which the Member has been paid redundancy pay or per diems until, when the Member of the old-age pension age after the lov om social pension, see. However, section 74 m (12), 2. paragraph It shall apply whether or not the Member is full-time or part-time insured.

(7). In the reporting period, see. law on an income directory where the Member begins to be able to earn tax-free prize, see. paragraph 1 shall be allocated proportionately paid hours in relation to the reported number of calendar days in the reporting period. By statement of earning of the premium referred to in article 6. paragraph 4, account shall be taken of the man hours that are located as of the day following the date on which the Member can earn prize from the basic regulation. (1).

(8). Work in countries outside of the EEA territory, Greenland, Faroe Islands and Switzerland can only be included if the Member is deployed for a Danish employer or working on international conditions by organisations, etc., to which Denmark is a member of.

(9). A member may include hours with daily subsistence allowance due to illness in an employment relationship. A member who has engaged in self-employment substantially or which may include hours with the combo insured daily subsistence allowance due to illness and hours from the first 14 days of illness, even if the Member does not have received sickness benefit for this period. The same applies to persons who receive a similar benefit in another EEA country, in Greenland, on Faroe Islands or in Switzerland.

Paragraph 10. All hours at approved independent company after notice of self-employment while redundancy pay can be taken into account.

§ 13. There should be reduction of the tax-free prize, see. § 74 m, paragraphs 15 and 17, if a person having a pre-retirement proof has not been a member of a Danish unemployment insurance fund.

(2). The reduction shall be calculated at the same rate, as the premium is calculated with the meaning. § 14 (2).

§ 14. Unemployment insurance fund shall pay the tax free premium according to the rules laid down in Ordinance for payment of a tax-free prize under the flexible early retirement pension scheme.

(2). A premium portion for each 481 hours of work represents 6 per cent of their highest amount on an annual basis, see. section 47 and 70, with the rate on the day on which the Member when the old-age pension age, see. lov om social pension, or dies. Årsbeløbet represents the weekly allowance multiplied by 52. The Member's right to receive retirement pay after § 74 (l), as either full-time or part-time insured member, at the time the Member begins to be able to earn tax-free prize from the basic regulation. § 12 is essential for determining the amount.

(3). A member who is released for early retirement after the withdrawal scheme, see. § 75, will have reduced the premium in accordance with article 75, paragraph 5.

(4). Unemployment insurance fund shall retain documentation that is the basis for payment of the premium for 5 whole fiscal year following payment.

Chapter 6 transition to retirement section 15. A member who meets the conditions set out in paragraph 74 (a) or section 75, can be released for early retirement under the rules in section 74 c.

(2). Early retirement benefit shall be granted upon written application and at the earliest from the time that the unemployment insurance fund has received the application.

§ 16. Unemployment insurance fund may, in exceptional cases payment of early retirement for a period of up to 6 months to a member who has not been measured and reported all pensions, etc., in accordance with Chapter 3 of this notice.

(2). It is a condition of the grant of early retirement in accordance with paragraph 1, that the honourable Member in writing declares itself willing to pay the redundancy pay back, paid too much because of the lack of inventory of the pension.

(3). A member can be released for early retirement, no matter in question is not qualify due to the conflict, or where the payment of per diem allowances paid to the unemployment insurance fund or the Department is closed due to the provision of article 61, paragraph 3.

(4). A member who meets the conditions set out in paragraph 74 (a), paragraph 8, can be released for early retirement by the early retirement age, see. § 74, if relevant at the time of release may be deemed to be available for the labour market.

§ 17. A member can be released for early retirement during a period of full or partial employment. The Member is at the time of the transition to retirement pay subject to the rules of the ordonnance on excess hours.

§ 18. A member who receives payments in connection with that declared a claim against the guarantee fund, or workers ' benefits in lieu, can be released for early retirement.

(2). A member can be released for early retirement, no matter in question is covered by an effective quarantine, and regardless of the Member not qualify due to the specific temporal limitations of the right to subsistence allowance determined in accordance with § § 58, 60 and 73.

Chapter 7 the calculation of deductions for pensions, etc.

People who are born on 1. January 1956 or later



§ 19. All pensions, resulting in a deduction in accordance with wage after § 74 j, paragraphs 6 and 8, is calculated on a yearly basis.

(2). Pension payments after § 74 (k) should be included in the basis of assessment, from a pension plan be included in the calculation of the deduction. Withdrawals subject to § 74 j, (6) 1. paragraph and paragraph 7, should be divided by the maximum number of years in the pre-retirement period. Withdrawals subject to § 74 j, (6) 2. item included in the calculation of the amounts paid before taxes and charges.

(3). Continuous payment of pensions (including appendix), see. § 74 j, paragraph 7 gives rise to a deduction in accordance with wage, without prejudice. However, section 39. The same applies to ongoing payment from a corresponding pension, which is established in the context of a working period abroad.

(4). Continuous payment of pension and retirement benefits similar to previous mayors, Presidents, Councillors, regional Presidents and others. as well as members of the Folketing or Parliament result in deductions.

(5). Continuous payment of amounts from a previous employer, which can be equated with pension will result in deductions. This is true regardless of whether the amount should be paid upon termination of employment or as a supplement to the after the salary.

(6). There should be deductions in accordance with wage by 80 per cent of the calculated amount pursuant to paragraph 1, and with 64 percent of the ongoing pension before tax in accordance with paragraphs 3-5.

(7). If the Member at the time of release for early retirement receive ongoing payment of a pension, which shall lead to deduction under paragraphs 3-5, statement of the amount referred to in paragraph 1 is amended. The same applies if a pension in accordance with paragraph 1 first comes to payout over the course of the period.

(8). The transition to retirement, the Member must inform a-box on all pensions, which should cause deduction in accordance with that provision.

Persons born before 1 July. January 1956



§ 20. All pensions, resulting in a deduction in accordance with wage after § 74 j, paragraphs 8 and 10, are assessed on an annual basis, and the total amount shall be reduced by the regulated bottom deduction at the time of the transition to retirement, without prejudice. § 74 j, paragraph 10, 3. and (4). point deduction rate is adjusted continuously in the Bottom the period of early retirement.

(2). Pension payments after § 74 (k) should be included in the basis of assessment, from a pension plan be included in the calculation of the deduction. Withdrawals subject to § 74 j, paragraph 10, 1. paragraph and paragraph 11, should be divided by the maximum number of years in the pre-retirement period. Withdrawals subject to § 74 j, paragraph 10, 2. item included in the calculation of the amounts paid before taxes and charges.

(3). Continuous payment of pensions (including appendix), see. § 74 j, paragraph 11, after the salary deductions, see causes. However, section 39. The same applies to ongoing payment from a corresponding pension, which is established in the context of a working period abroad.

(4). Continuous payment of pension and retirement benefits similar to previous mayors, Presidents, Councillors, regional Presidents and others. as well as members of the Folketing or Parliament result in deductions.

(5). Continuous payment of amounts from a previous employer, which can be equated with pension will result in deductions. This is true regardless of whether the amount should be paid upon termination of employment or as a supplement to the after the salary.

(6). There should be deductions from wages by 60 percent after of the calculated amount pursuant to paragraph 1 of the basic regulation. However, paragraph 8.

(7). There should be deductions in accordance with wage with 50 per cent of the ongoing pension before tax in accordance with paragraphs 3-5 of the basic regulation. However, paragraph 8.

(8). A member who on transition point satisfies the conditions laid down in section 11, should only have a deduction of wages for continuous payment of pensions in accordance with the provisions of paragraph 3-5. The deduction must be made with 55% of the amounts paid before taxes.

(9). If the Member at the time of release for early retirement receive ongoing payment of a pension, which shall lead to deduction under paragraphs 3-5, statement of the amount referred to in paragraph 1 is amended. The same applies if a pension in accordance with paragraph 1 first comes to payout over the course of the period.

Paragraph 10. The transition to retirement, the Member must inform a-box on all pensions, which should cause deduction in accordance with that provision.

Common provision for deductions for pensions



§ 21. There should be deductions for pensions in accordance with §§ 19 and 20 before deduction of other income and work in accordance with this Ordinance.

§ 22. The total amount on an annual basis pursuant to section 19 (6) and section 20, paragraphs 6, 7 and 8, which are to be deducted in accordance with salary, converted to a ugebeløb in crowns and ears, which are deducted from the Member's early retirement rate per week. The adjusted weekly rate rounded to the nearest whole kroner.


(2). Member shall at the time of release for the early retirement scheme in writing information on the pensions, resulting in a deduction in accordance with wage and about the size of the adjusted individual rate per hour.

§ 23. Services from a foreign social pensions, including old-age pensions, which cannot be directly equated with benefits under the law on social pensions, results in a deduction for the Crown in Crown after salary. The same applies if the foreign pension is less than Danish people's pension basic amount.

§ 24. In the calculation of the deduction for income, subject to the rules laid down in this chapter, the payment shall be converted to the official foreign exchange rate on the first working day of the period for payment of early retirement.

Chapter 8 credits for work section 25. Contract work, work as a builder's medbygger and the approved or self-employment entails the deduction according to the rules laid down in the notice on deduction of unemployment benefit, etc., additional daily subsistence allowance, excess hours as well as the Executive order on self-employment at the same time with redundancy pay.

(2). Support for the care of disabled or seriously ill child will result in a deduction in accordance with salary. The deduction is done with the number of hours the Member get support for.

(3). The rules on the minimum payment of the daily subsistence allowance shall apply mutatis mutandis in the period of early retirement.

(4). The rules for a temporal limitation of the right to a supplementary daily subsistence allowance and on release certificates shall not apply during the period of early retirement.

(5). If there is to be the calculation of the deduction for work due to a conversion of foreign income, must be converted to the official exchange rate on the first working day of the period for payment of early retirement.

section 26. A member has the right to perform activities and voluntary, unpaid work here in the Kingdom, in another EEA country or Switzerland in accordance with the principles set out in the rules of the ordonnance on deduction of unemployment benefit, etc.

(2). If the hours would result in deductions according to the rules laid down in the Ordinance on deduction of unemployment benefit, etc., they must result in a deduction in accordance with salary.

(3). Member shall in writing inform the unemployment insurance fund about the nature and scope of the activity, as well as for whom it is performed.

§ 27. For the payment of daily subsistence allowance in accordance with the law on sickness benefits or similar benefits from another EEA country or Switzerland, Greenland, Faroe Islands, there must be deduction with the average work hours in the last 4 weeks before illness onset. If a member has been employed with the employer in less than 4 weeks, the Member will get a deduction equal to the average weekly working time in the time the Member was employed with the employer.

section 28. A member who is released for early retirement, and who wants to drive self-employment as their main employment, shall notify in advance to the unemployment insurance fund. Unemployment insurance fund shall suspend payment of pre-retirement benefits from the time of commencement of the business.

(2). The payment of early retirement may be resumed if the Member either permanently ceased operation of the company in accordance with the General rules on termination or have gotten approved continued operation of the enterprise, see. Executive order on self-employment at the same time with redundancy pay.

(3). Suspension pursuant to paragraph 1 may be made only once in the pre-retirement period.

Eased credit for kontrollabelt work



section 29. For work with verifiable hours of work shall be carried out in accordance with the salary deduction for the first 35,161 NOK income (2013-level) in a calendar year in pre-retirement period as follows: 1) If the hourly wage is greater than the applicable conversion rate, deduction made under section 25.

2) If the hourly wage is less than the conversion rate, but greater than the highest daily subsistence allowance rate on an hourly basis, the deduction shall be made by dividing the revenue with the conversion rate applicable at any time. The hour, resulting in the wage deducted.

3) If the hourly wage is less than the highest daily subsistence allowance rate on an hourly basis, be appointed to the highest per diems on an hourly basis.

(2). The hourly wage is before deduction of labour market contribution and including the Appendix, as evidenced by the payslip. The hourly wage is determined as the average hourly rate for an entire reporting period.

(3). For members who have a fixed hourly rate for an entire period of payment of redundancy pay, deduction made by the payout period in accordance with paragraph 1.

(4). Carried out an initial deduction under section 25, if: 1) there is not a fixed hourly rate throughout the payout period, 2) hourly wage is not known by the payout period, 3) member does not have enlightened the hourly wage for a-checkout before payment, or 4) there is doubt as to when the amount referred to in paragraph 1 1. point, is reached.

(A) regulating the payment of early retirement funds after receiving the Member's pay slip or other documentation. Documentation must be submitted no later than 3 months after the end of the performance period. However, this does not apply if the Member has had adequate reason not to have submitted the documentation.

(5). There are not paid voluntary early retirement, if the number of actual working hours for fuldtidsforsikrede exceeding 29.6 hours in one week or for deltidsforsikrede in excess of 4/5 of the Member's average weekly working time before the transition to retirement.

(6). For each full quarter of a calendar year in which the Member either has not been released for early retirement, or where the right to pre-retirement benefits has ended, because the Member has reached the old-age pension age, reduced the threshold referred to in paragraph 1 1. item, with a quarter.

(7). Any inventory of excess hours included hours of the first 35,161 KR. (2013-level) in the calendar year or the reduced amount, see. (6) with the converted number, see. (1). 2 and 3.

(8). In determining the amount in accordance with paragraph 1 1. item, included all salary, including salary, where wages are higher than the conversion rate, pay for work with uncontrollable work hours, paid piecework or bonus that is not concluded in the deduction under paragraph 3, and salary from the weeks in which the Member will not have been paid redundancy pay due to a too high hours of the week, see. (5). Income from work, where the hourly wage is determined in accordance with paragraph 1, nr. 3, shall be calculated as the hour times highest per diems on an hourly basis.

section 30. For labour income in addition to the first 35,161 KR. (2013-level) in a calendar year or the reduced amount in transition year or year where the Member when the old-age pension age, the deduction shall be made in accordance with salary under section 25.

(2). In the week when the revenue limit is reached, the deduction shall be made for the portion of income that exceeds the income limit, pursuant to section 25.

Chapter 9 deduction of other income, etc.

section 31. Revenue in order to perform civil duties and public and private duties, which is not considered work will result in a deduction in accordance with wage.

section 32. Holiday with salary results in deductions in the following wage. The deduction is effected at the time when holidaying, and with the number of man hours during the holiday season.

(2). Holiday with holiday pay results in deductions on ferietids point in relation to the number of vacation days, kept. For each holiday, a member of the holder, be deducted from 1/5 of after wage for a week. There are rounded to whole or half vacation days. Vacation days earned in a 6 day week, multiplied by 5/6.

(3). Make up vacation indemnity gross amount per day a smaller amount than after wage per day, can the Member get paid the difference as early retirement.

(4). A member who keeps the holiday in an employment relationship, can get converted holiday allowance per day for hours. This is done by dividing the gross amount with the Member's holiday hourly rate in the employment relationship. If the hour, there is less than 37 hours, the Member can get redundancy pay after deduction of the calculated hours.

section 33. Vacation pay earned after the holidays, after other holiday provisions or in accordance with the corresponding foreign law, there shall be paid in the pre-retirement period or within 3 months before the transition to retirement, without holidays observed, results in deductions in the wage.

(2). The deduction referred to in paragraph 1 shall come from and with the week, member get paid holiday allowance. If the deduction cannot be done in the pay week, this must be done in the next payment of early retirement scheme within 12 months from the date of payment of the vacation money.

(3). Holiday money leads to a deduction of the number of vacation days, paid. Vacation days earned in a 6 day week, multiplied by 5/6. Each holiday results in deduction with 7.4 hours. There are coated with hours from holiday allowance up to 37 hours per week.

(4). If the gross amount of money per hour vacation is less than after wage per hour, can the Member get paid the difference as early retirement.

(5). A member of the optjeningsår prior to the transition to retirement, which forms the basis for the paid holiday pay, has been employed on part-time, can get converted holiday allowance per day for that optjeningsår for hours. The conversion is done by sharing holiday money gross amount per day with the latest hourly pay, the Member had before the transition to retirement. The calculated hours shall be deducted in accordance with salary.

(6). For deltidsforsikrede members to be deducted pursuant to paragraph 5 happen in relation to the average weekly working time, as the Member's early retirement rate is calculated on the basis of.

§ 34. The following other income leads to a deduction of salary: 1) after salary, rådighedsløn, etc., for a period of time where no work is performed or services in its stead, 2) revenue from retransmission, reconstruction and other forms of recycling of books, photographs, theatre plays, films, and 3) scholarships.


(2). Paid daily subsistence allowance for 1., 2. and (3). ledighedsdag results in deductions in the following wage hour for hour.

section 35. Benefits under the Act on an active employment efforts, law on allowances for participation in vocational adult and continuing education, law on State adult education subsidies or regulations issued thereunder implies deducting Crown for Crown in after salary.

§ 36. For a member who is the subject of strike or lockout (conflict), see. Article 61, paragraph 2, should there be a deduction with the average work hours in the last 4 weeks before the start of the conflict.

section 37. If a member during the period of early retirement is subject to a quarantine, cancelled the payment of early retirement in an equivalent period.

section 38. In the calculation of the deduction for income covered by the rules in this chapter shall apply the rules laid down in regulations on deduction of unemployment benefit, etc., additional daily subsistence allowance and excess hours.

(2). In the calculation of the deduction for income covered by the rules in this chapter must be a foreign payment shall be converted to the official exchange rate on the first working day of the period for payment of early retirement.

Revenues that do not give rise to a deduction



§ 39. There must not be deductions for the following revenue: 1) licence fees, library fees, levies and similar Koda/Gramex, 2) benefits under the law on the arbejdsmarkedets tillægspension (ATP), 3) compliance assistance pursuant to Chapter 10 a of the Act on active social policy, 4) damages, including compensation in accordance with the law on workers ' compensation, 5) war reparations, interest payment to the victims and of the future honorary gifts, occupying 6) lifelong benefits on the finance bill for artists and their survivors , 7) early retirement after the Danish salaried employees act, section 8, as well as invalidity of the Act in accordance with the income after the Cape. 6, compensation for arbitrary termination after the main agreement, section 4, paragraph 3, the Danish salaried employees Act § 2 b, etc., severance pay after the Danish salaried employees Act § 2 a, seamen's Act section 42 or remuneration for equal treatment legislation, 8) proceeds from the sale of the business or real estate, 9) rent 10) income from the rental, which cannot be regarded as commercial, and profits of their own homes, 11) interest, stock dividends and similar, inheritance, gifts, prizes, 12) alimony , 13) invalidity allowance in accordance with the law on social pensions, 14) pension, which is paid as a result of the loss of business-/arbejdsevne, 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, and 17) payment for vacation holidays, which are not kept.

Chapter 10 accountability and payment of pre-retirement benefits § 40. A member who has income at retirement, work, other income or duties, etc., as covered by this Ordinance, have the duty to inform a-crate thereof.

§ 41. Unemployment insurance fund pays out retirement based on a member's statement of work and income.

(2). A member must submit the information at the end of each payment period, see. However, paragraph 3.

(3). Unemployment insurance fund may decide that members, who in the period of early retirement is not working and only has revenue in the form of pension in accordance with §§ 19 or 20, instead at least every 6. month shall deliver information in accordance with paragraph 1. Information can be given on one statement. Similarly for members who because of work does not receive redundancy pay.

Chapter 11 Members covered by the rules on Flex jobs § 42. Will be an early retirement pension beneficiary subject to rules about Flex jobs in chapter 13 of the law on an active employment efforts, should the payment of early retirement is set.

(2). Member can again receive redundancy pay from the date on which the Member is no longer covered by the rules on Flex.

section 43. A member who will be covered by the rules on Flex jobs, must inform a-box on it.

(2). A-box must provide guidance to a member under section 42 (1), get set the payment of early retirement, about the possibility of again to qualify for the early retirement scheme, see. section 42, paragraph 2.

Chapter 12 Stay and work in countries outside of the EEA territory, Greenland, Faroe Islands and Switzerland section 44. A member may receive retirement pay during temporary stay in countries outside of the EEA territory, Greenland, Faroe Islands and Switzerland for up to a total of 3 months within each calendar year.

(2). Exceed the stay a total of 3 months, or take the Member shall stay in a country outside of the EEA territory, Greenland, Faroe Islands and Switzerland, a-box stop payment of early retirement until the Member is again taking residence here in the Kingdom, in another EEA country or of Switzerland.

(3). If a member has retained the right to pre-retirement benefits while staying in a country outside of the EEA territory, Greenland, Faroe Islands and Switzerland right up to a year, however, the Member can retain the right to early retirement in a new 3 month period without first to take up residence here in the Kingdom, in another EEA country or of Switzerland.

§ 45. A member who takes residence in a country outside of the EEA territory, Greenland, Faroe Islands and Switzerland, must give a-box information on the starting and finishing time of the stay.

(2). It is the responsibility of the unemployment insurance fund to record periods when a member residing in countries outside of the EEA territory, Greenland, Faroe Islands and Switzerland, and to halt the payment of early retirement in accordance with the rules set out in section 44.

§ 46. A member who is working in a country outside of the EEA territory, Greenland, Faroe Islands and Switzerland, can not receive redundancy pay, unless the work is carried out as a broadcast for a Danish employer. The period in which the Member can get paid early retirement may not exceed 3 months in each calendar year.

(2). If a Member referred to in paragraph 1 continue to have their place of residence and stay here in the Kingdom, in another EEA country or of Switzerland, have the Member the right to pre-retirement benefits without limitation.

§ 47. When a member takes residence here in the Kingdom, in another EEA country or of Switzerland after stay in other countries for a longer period of time than referred to in section 44, the unemployment insurance fund to resume disbursement of retirement after a request from the honourable Member, if the conditions for entitlement to pre-retirement benefits continue to be fulfilled.

Chapter 13 guidance for exit abroad section 48. Members who take stay, residence or work in foreign countries, including the Faroe Islands and Greenland, to inform about it to the unemployment insurance fund.

(2). A-box must provide guidance to members, which, according to paragraph 1 of this article enlightens about the stay, residence or work abroad, about the consequences for the right to early retirement.

Chapter 14 After termination of § 49 salary. The right to pre-retirement benefit ceases at the end of the month in which the Member when the old-age pension age, see. lov om social pension, or dies.

(2). The right to pre-retirement benefit ceases also if a member: 1) in writing notify that the honourable Member wants to step out of the system, 2) passes to the benefits under the law on social pensions or equivalent foreign law, apart from invalidity allowance, 3) passes to receive per diems or similar services because of unemployment, etc. in another EEA country, in Greenland, the Faroe Islands or in Switzerland, at 4) will be announced unless it is due to the fact that the Member is to be insured in another EEA country due to conflict-of-law rules in Regulation (EC) No 1782/2003. 883/04, to be insured in Switzerland because of the agreement between the European Union and Switzerland on the free movement of persons, see. conflict-of-law rules in Regulation (EC) No 1782/2003. 883/04, or to be insured on the Faroe Islands due to the agreement of 1. November 1993 between the Ministry of labour and the Faroe Islands, for coordination of unemployment insurance, or 5) are deleted as a member of the unemployment insurance fund.

§ 50. If a Member wishes to withdraw from the early retirement scheme, the unemployment insurance fund, in writing, advise that there is no right to step in again.

Chapter 15 accrual of seniority by periods of gross rehabilitation benefit or payment of contributions to the fleksydelsesordningen § 51. A person who due to illness has signed up out of a Fund before the 1. July 1999, and subsequently granted or awarded a gross rehabilitation benefit in accordance with the rules of the Act on an active social policy, and which subsequently included in an unemployment insurance fund, can take into account previous periods in which there has been paid gross rehabilitation benefit, to fulfil the requirements for seniority in section 74 (a), paragraph 1, no. 2 and 3, and section 75, paragraph 1.

(2). A member who satisfies the conditions laid down in paragraph 1, may also include Member periods before award of gross rehabilitation benefit to meeting demand for membership.

(3). If a member cannot comply with the requirements of uninterrupted membership in section 74 (a), paragraphs 2 to 4, the Member can apply for a waiver after § 74 (a), paragraph 7.

(4). In order to obtain rights in accordance with paragraphs 1 and 2 must be member on recording time meet the applicable requirements for admission as a new Member section 52. A member who has been boarded for a Flex job and signed up for fleksydelsesordningen, can take into account periods of payment of fleksydelsesbidrag to fulfil the requirements for seniority in the unemployment insurance Act section 74 (a), paragraph 1, no. 2 and 3, (4) and (6) and section 75.

(2). Periods without deposit of fleksydelsesbidrag, see. section 2, paragraph 2, of the law on fleksydelse, can also be used in fulfilment of the requirements referred to in paragraph 1.

Chapter 16 entry into force, etc.

§ 53. This Ordinance shall enter into force on the 1. January 2013.

(2). At the same time repealed Executive Order No. 1409 of 28. December 2011 on flexible retirement.

Agency for retention and Recruitment, the 23. December 2012 Jakob Jensen/Kirsten Brix Pedersen



Annex 1 early retirement certificate for members born before 1. January 1956

A-box name

A-box logo


The [april 24, 2012]

Pension certificate

[Jens Jensen, 100452-0000, House 19, 0000 X-Ringkøbing]

The unemployment insurance fund hereby declares that they fulfil the conditions set out in order to go on early retirement the [april 10, 2012].

The information that they themselves have provided, and a-crate's own information shows that they meet the conditions for early retirement. This means, inter alia, that they have been a member of an unemployment fund in the requisite number of years, that they are entitled to a daily allowance, including meet the employment requirement and could be available for the labour market. They should no longer have to pay pension contributions, but continue to pay regular membership fee to the unemployment insurance fund.

*

This evidence gives Them the right to go on early retirement, even if they later fall ill and therefore can no longer be available for the labour market.

They have at the time of the right to early retirement with evidence the rate of [part-time-/fuldtidsforsikrede].

Not later than 3 months after they have received early retirement certificate, they can ask their fund to decide on the basis for the calculation of Their pension rate. If they maintain Their current insurance status, then at least they will be entitled to an early retirement pension rate, calculated on the basis of this calculation basis. (Or: on the basis of the calculation basis for Their retirement is Their daily earnings per [april 10, 2012] at [XX] us. Their redundancy pay will amount to USD [XX (more than 91 per cent rate)] on an annual basis, if they go on early retirement now. From here to deduct any deductions for pension, etc.).

At transition to retirement at a later date should They meet all other conditions to go on early retirement. This means that they continue to be available to the employment market, unless the unavailability due to illness, and that they must be a member of an unemployment fund and meet the employment requirement or otherwise have the right to receive unemployment benefit. They must, at the time also have permanent residence and stay here in the Kingdom (Denmark, Greenland and the Faroe Islands), in another EEA country or Switzerland.

*

If The with effect from [april 10, 2012] postpones Their transition to retirement for at least 2 years, and in this period have contract work or contract work and self-employment as combo insured for at least 3,120 man hours, deltidsforsikrede least 2,496 man hours, or driver self-employment substantially, given The following rights: 1) the opportunity to get redundancy pay by up to highest pension rate ,



2) option for a more accommodative pension offsetting, and



3) opportunity by continuing work to earn a tax-free prize, which they can get paid when they reach the age of 65 years.

With best regards

The unemployment insurance fund

Complaint instructions

They can complain about the content of the early retirement certificate for workers ' compensation Agency's Center for Complaints about unemployment insurance within 4 weeks after they have been given this proof, see. section 98, paragraph 1, of the law on unemployment insurance, etc., They must send the complaint to the unemployment insurance fund.



Annex 2 Pre-retirement proof for members born in the period from the 1. January 1956 for and with the 30. June 1959

A-box name

A-box logo

The [20 april 2020]

Pension certificate

[Jens Jensen, 060457-0000, House 19, 0000 X-Ringkøbing]

The unemployment insurance fund hereby declares that they fulfil the conditions set out in order to go on early retirement the [6 april 2020].

The information that they themselves have provided, and a-crate's own information shows that they meet the conditions for early retirement. This means, inter alia, that they have been a member of an unemployment fund in the requisite number of years, that they are entitled to a daily allowance, including meet the employment requirement and could be available for the labour market. They should no longer have to pay pension contributions, but continue to pay regular membership fee to the unemployment insurance fund.

*

This evidence gives Them the right to go on early retirement, even if they later fall ill and therefore can no longer be available for the labour market.

They have at the time of the right to early retirement with evidence the rate of [part-time-/fuldtidsforsikrede].

Not later than 3 months after they have received early retirement certificate, they can ask their fund to decide on the basis for the calculation of Their pension rate. If they maintain Their current insurance status, then at least they will be entitled to an early retirement pension rate, calculated on the basis of this calculation basis. [Or: on the basis of the calculation basis for Their retirement is Their daily earnings per [6 april 2020] at [XX] us. Their redundancy pay will amount to USD [XX (more than 91 per cent rate)] on an annual basis, if they go on early retirement now. From here to deduct any deductions for pension, etc.)

At transition to retirement at a later date should They meet all other conditions to go on early retirement. This means that they continue to be available to the employment market, unless the unavailability due to illness, and that they must be a member of an unemployment fund and meet the employment requirement or otherwise have the right to receive unemployment benefit. They must, at the time also have permanent residence and stay here in the Kingdom (Denmark, Greenland and the Faroe Islands), in another EEA country or Switzerland.

*

If The with effect from [6 april 2020] postpones Their transition to retirement for at least [6/12/18] months and in this period have contract work for at least [780/1560/2340] man hours, deltidsforsikrede at least [624/1.248/1872] man hours, or driver self-employment substantially for at least 12 months, will have The following rights: 1) the opportunity to get redundancy pay by up to highest pension rate ,



2) opportunity by continuing work to earn a tax-free prize until they are released for early retirement or when old-age pension age.

If The addition, with effect from [6 april 2020], postponing Their transition to retirement for at least 2 years, and during this period They have under contract for at least 3,120 man hours, deltidsforsikrede least 2,496 man hours, or driver self-employment significantly, they can continue to earn hours for tax-free prize, even if they are released for early retirement.

With best regards

The unemployment insurance fund

Complaint instructions

They can complain about the content of the early retirement certificate for workers ' compensation Agency's Center for Complaints about unemployment insurance within 4 weeks after they have been given this proof, see. section 98, paragraph 1, of the law on unemployment insurance, etc., They must send the complaint to the unemployment insurance fund.



Annex 3 early retirement certificate for members born on 1. July 1959 or later

A-box name

A-box logo

The [10 July 2023]

Pension certificate

[Jens Jensen, 010759-0000, House 19, 0000 X-Ringkøbing]

The unemployment insurance fund hereby declares that they fulfil the conditions set out in order to go on early retirement on [July 1, 2023].

The information that they themselves have provided, and a-crate's own information shows that they meet the conditions for early retirement. This means, inter alia, that they have been a member of an unemployment fund in the requisite number of years, that they are entitled to a daily allowance, including meet the employment requirement and could be available for the labour market. They should no longer have to pay pension contributions, but continue to pay regular membership fee to the unemployment insurance fund.

*

This evidence gives Them the right to go on early retirement, even if they later fall ill and therefore can no longer be available for the labour market. It also allows them to earn hours for tax-free prize until they are released for early retirement or when old-age pension age.

They have at the time of the right to early retirement with evidence the rate of [part-time-/fuldtidsforsikrede].

Not later than 3 months after they have received early retirement certificate, they can ask their fund to decide on the basis for the calculation of Their pension rate. If they maintain Their current insurance status, then at least they will be entitled to an early retirement pension rate, calculated on the basis of this calculation basis. (Or: on the basis of the calculation basis for Their retirement is Their daily earnings per [10 July 2023] at [XX] us. Their redundancy pay will amount to [XX] DKr. on an annual basis, if they go on early retirement now. From here to deduct any deductions for pension, etc.)

At transition to retirement at a later date should They meet all other conditions to go on early retirement. This means that they continue to be available to the employment market, unless the unavailability due to illness, and that they must be a member of an unemployment fund and meet the employment requirement or otherwise have the right to receive unemployment benefit. They must, at the time also have permanent residence and stay here in the Kingdom (Denmark, Greenland and the Faroe Islands), in another EEA country or Switzerland.

*

If The with effect from [10 July 2023] postpones Their transition to retirement for at least 2 years, and during this period They have under contract for at least 3,120 man hours, part-time hours, or at least assure the 2,496 driver self-employment significantly, they can continue to earn hours for tax-free prize, even if they are released for early retirement.

With best regards

The unemployment insurance fund

Complaint instructions

They can complain about the content of the early retirement certificate for workers ' compensation Agency's Center for Complaints about unemployment insurance within 4 weeks after they have been given this proof, see. section 98, paragraph 1, of the law on unemployment insurance, etc., They must send the complaint to the unemployment insurance fund.

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