Consolidated Act On Calculation Of Daily Subsistence Allowance For Employees

Original Language Title: Bekendtgørelse om beregning af dagpengesatsen for lønmodtagere

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Overview (table of contents)



Chapter 1



Concepts etc.





Chapter 2



Calculation basis





Chapter 3



The method of calculation





Chapter 4



Fixed per diem rates





Chapter 5



Time of calculation





Chapter 6



Calculation for a member who has worked abroad





Chapter 7



Entry-into-force provisions, etc.





Annex 1



Scale steps and factors may of 2013 shall be determined as follows:



The full text of the Consolidated Act on calculation of daily subsistence allowance for employees

Under section 51 (a), section 52 (f), paragraph 74 (b), (4) section 74 (l), paragraph 15, and section 95 of the Act on unemployment insurance, etc., see. lovbekendtgørelse nr. 642 of 22. June 2012, as amended by Act No. 928 of 18. September 2012 and law No. 1379 of 23. December 2012 shall be determined after negotiation with the Employment Council: Chapter 1 Concepts mm.

§ 1. Calculation time is the time that the unemployment insurance fund should calculate a member rate when the Member is asking for benefits. Please refer to section 20.

(2). Calculation period is the period that forms the basis for the calculation of a rate. Please refer to sections 4-6.

(3). The base is the income of the reporting periods, which are the basis for the calculation period. Please refer to sections 3, 7 and 8.

(4). By man hours means hours are paid wages for in a usual employment conditions, which are in accordance with the applicable conventions or, incidentally, is performed at regular wages and working conditions, without prejudice. Executive order on employment requirements for employees and benefit period.

§ 2. A member who is entitled to a daily allowance, can get a daily subsistence allowance at a rate calculated on the basis of past earnings for the calculation period (calculated rate), see. chapters 2 and 3.

(2). A member may be entitled to a daily allowance with a flat-rate amount referred to in article 6. Chapter 4.

Chapter 2 the calculation basis § 3. The calculation is done on the basis of earnings and the number of hours that have been reported under section 3 of the Act on the income register, unless otherwise provided by this Ordinance.

(2). Duties as Mayor, councilman, Chairman of the Committee, mp, Member of the Government or the European Parliament, be equated with work. Taxable amount which a member receives for accomplishing such a task, are included in the basis of assessment.

(3). Employment, which cannot be considered self-employment without prejudice. notice on operation of self-employment, and for which there is no information about the reported income and paid hours to register, see income. § 3 of the law on the income register is included in the basis of assessment.

(4). Only earnings and hours in a member period may be included in the basis of assessment. Earnings and hours in a reporting period, located partially within a member period, can be taken into account in proportion to the number of calendar days in the month.

(5). For members who have obtained the right to subsistence, without prejudice. § 54, can work, that is after the end of the training and before the recording time in a box, however, enter into the base.

Calculation period



§ 4. Calculation period includes the last coherent reporting periods prior to unemployment, which covers 3 months by monthly reports and 12 weeks by week-or 14-dagesindberetninger, see. § 3.

(2). For a full-time insured member to be there for the calculation period after paragraph 1 be reported at least 320 man hours by monthly reports and at least 296 hours by week-or 14-dagesindberetninger. For a part-time member must be insured for the calculation period after paragraph 1 be reported at least 195 hours by monthly reports and 180 hours by week-or 14-dagesindberetninger.

(3). For members who, prior to unemployment, see. (1) both have been reported salary for months and week-or 14-dagesvis, shall be taken into account in determining the meaning of man hours. (2) and section 5, on the basis of the latest handling salaries for the calculation period.

(4). If there is not to be made to the reporting of income and paid hours, see. section 3 (2) and (3), section 8 and section 25, the period and the number of paid hours, see. paragraphs 1 and 2, from the latest payout.

§ 5. Is a member working hours not verifiable according to the rules laid down in the Decree on Declaration of employment requirements for employees and benefit period, found the number of man hours by converting income into hours.

§ 6. A member may choose, for a period to be used as a calculation period under section 4 If the Member during the period have 1) got benefits from the unemployment insurance fund, see. However, paragraph (2), 2) powered self-employment as their main employment, 3) participated in qualifying training, SU-4) benefited from a labour conflict, 5) completed military service or been employed on similar terms, or conscript 6) work performed with public subsidy for salary in accordance with the Act on an active employment efforts, and that the job centre to report to the unemployment insurance fund, except for work in service jobs after the prior 1. April 2002 applicable law on service jobs.

(2). A period should be used as the calculation period, although in the period is 1) days, where a member has been vacant by closures due to holidays, 2) days where paid holiday benefits, 3) days, where a member has participated in training with training allowance or remuneration, or 4 VEU) days where the Member has been enrolled in the job centre without having received benefits from the unemployment insurance fund.

(3). If there are absences during the period referred to in section 12 outside an employment relationship, a member may choose to have the period should not be the basis for a charge.

Revenues that can be included in the calculation



§ 7. In the calculation included all taxpayers pay components, have been reported for the reporting periods, which are the basis for the calculation period, see. However, paragraph 3 and section 8.

(2). Have a member for the calculation period had free diet, lodging, car, multimedia, etc. in an employment relationship, the value to which the tax authorities have established, with by a calculation.

(3). Notwithstanding the provisions of paragraph 1, account shall be taken of the employee contributions to pension plans covered by title I of the Act on taxation of pension plans, etc., and contribution to the ATP with the calculation. This also applies to the amount, as a pension company or the pension Department regularly paid to a member group livsforsikring.

§ 8. A member who has been exempted tax liability under the recruitment of an international organization or on a foreign diplomatic or consular representation, regardless of section 7 (1), take profits with by a calculation.

Chapter 3 the method of calculating section 9. When calculating a rate to the base, as is evident from Chapter 2, taken into account.

(2). Is there documented absences in the calculation period, this must be included in the basis referred to in article 6. § 12.

(3). Revenue in the calculation period must be reduced by labour market contributed after the Act on labour market contribution with the percentage rate applicable at the time of calculation.

§ 10. Daily subsistence allowance may not exceed an amount equal to 90 per cent of the Member's calculation basis and may not exceed their highest amount after § § 47 or 70.

(2). The daily earnings constitute 1/65 of the income for the calculation period. By week-or 14-dagesindberetninger represents the daily earnings, however, 1/60 of the income for the calculation period.

(3). In cases where there is to be calculated on income which are not reported to the register within the meaning of income. paragraph 4, paragraph 4, provides the daily earnings 1/65 of the income for the calculation period.

(4). For members, who both have had monthly reporting and week-or 14-dagesindberetninger for the calculation period shall be taken into account in the selection of the divisor, see. (2) on the basis of the latest handling salaries for the calculation period.

§ 11. In the calculation of working income for a member is serving on a vessel registered in the Danish International ship register (DIS), there must be regulation of the monthly DIS-hire. Regulation is done on the basis of the monthly earnings and the ninth EDF tax exemption exclusive compensation Appendix, ATP and contributions to pension plans covered by title I of the Act on the taxation of pensions, etc., Regulation takes place every year on 1 October. January.

(2). By service during 30 days happens a prorated adjustment of wages.

(3). After conversion in accordance with paragraph 1 shall be assigned the calculated income the Member's contribution to the ATP and contributions to pension plans covered by title I of the Act on the taxation of pensions, etc.

(4). The Director of the national labour market authority shall determine the scale step and conversion factors on the basis of 1) state tax and health contributions, see. personal tax law § 5, 2) national average of municipal and church tax, 3) personal exemption, without prejudice. personal tax law § 10, and 4 skattefradraget, cf. sailor) § 3 of the law on the taxation of seafarers.

(5). The Director of the national labour market Board shall draw up each year scale step and conversion factors for the calculation of the monthly DIS-hire for the calculation of the unemployment benefit, see. Annex 1.

Documented absences



§ 12. If an employment relationship is documented absences without full pay, income for the calculation period shall be increased by an amount equal to the Member's average hourly profit multiplied by the number of documented absence hours, see. paragraphs 2 and 3.
(2). Is there documented absences in an employment relationship, where employment over time is organised in such a way that it can be determined how many hours a member could have worked on the day (s) of absence, included this hour as documented absences by a calculation.

(3). If it is not possible to determine how many hours a member would have worked on days when there is documented absences included the absence per day with 7.4 hours for fuldtidsforsikrede and with 6 hours of deltidsforsikrede.

(4). Documented absences is: 1) public holidays.

2) sick days and days when a member has complied with maternity leave.

3) Contractual holidays, including vacation holidays and special holidays.

4) Own earned holiday with holiday pay and holiday with holiday benefits.

5) Days, where a member has participated in training with VEU reimbursement.

6) days when a member under section 42 and section 119 of the law on social service and section 19 (a) of the law on sickness and childbirth has been compensated for lost earnings.

7) Days where paid adult support in accordance with the law on State voksensuddannelsesstøtte (SVU-support).

8) Days, where a member has participated in training with educational performance.

9) days when a member carries out civic duties.

10) days when a member due to absences will receive compensation for loss of earnings.

11) Available days by closures due to holidays.

12) Days, where a member has been in session or has been recalled for military service.

(5). With documented absence shall be treated as a deduction in salary, if regulation of wages due to the matters referred to in paragraph 4, and the reason for the deduction attributable to a previous pay period.

Chapter 4 Fixed per diem rates of 82 per cent-per diem rate



§ 13. A member, who in the past 3 years before the unemployment rate has been full-time insured shall be entitled to a daily subsistence allowance with a flat-rate amount, which represents 82 percent of the highest daily subsistence allowance in accordance with section 47, if the honourable Member throughout the 3-year period 1) have been in full employment and has been reported a number of man hours, see. § 3, paragraph 1, which corresponds to an average of at least 30 ustøttede man hours per week, or 2) have had periods as a full-time wage earner, which concerned has been reported a number of man hours, which corresponds to an average of at least 30 ustøttede man hours per week, or has engaged in self-employment substantially unsubsidised, see. However, paragraphs 3 and 4, for a continuous period of at least 13 weeks.

(2). A member does not fulfil the requirement referred to in paragraph 1, if the benefits paid from the unemployment insurance fund outside of a period of operation of self-employment substantially in the 3-year period. Exceptions are: 1) holiday benefits.

2) daily allowances on available days from employees ' work by closures due to holidays.

3) daily subsistence allowance for up to a week in unemployment between two employment relationships or after cessation of self-employment.

4) periods up to 4 weeks with a) WEU-compensation, or b) SVU-support.

(3). A member shall not be deemed to have been in full employment, if the Member has gained public support after the second legislation outside the employment period in a 3-year period.

(4). Absence of a maximum of 26 weeks within the last 3 years due to illness, maternity leave or training for a period of time as a self-employed person does not prevent to get subsistence allowances in accordance with paragraph 1. A member who once within the last 3 years has fulfilled the condition for entitlement to the rate in accordance with paragraph 1, it retains this regardless of absences due to maternity.

§ 14. A member must have a daily subsistence allowance with a flat-rate amount, which represents 82 percent of the highest daily subsistence allowance in accordance with § § 47 or 70, if not within the last 5 years prior to the time of the request for daily subsistence allowance either 1) is a period of time, which satisfies the conditions laid down in sections 3 to 6, or 2) are paid a daily subsistence allowance with a previously calculated rate.

(2). In assessing whether the conditions laid down in paragraph 1, no. 1 and 2 are fulfilled, the unemployment insurance fund does not go back further than the latest member to the beginning of the period.

§ 15. A member who has obtained the right to subsistence, without prejudice. § 54, must have a daily subsistence allowance with a flat-rate amount, which represents 82 percent of the highest daily subsistence allowance in accordance with § § 47 or 70.

§ 16. A member who is busy in an unemployment fund under compliance with the obligations of military service or employment on conscript similar conditions, can get daily subsistence allowance with a flat-rate amount, which represents 82 percent of the highest daily subsistence allowance in accordance with § § 47 or 70.

(2). A member who is admitted as a member of an unemployment fund prior to compliance with the obligations of military service or employment on conscript similar conditions, can get per diem with a calculated rate. The rate is calculated on the basis of employment, which satisfies the conditions laid down in sections 3 to 6, and that is before or after the period of conscription or recruitment on conscript similar terms. The Member must, however, have at least a fixed amount, which represents 82 percent of the highest daily subsistence allowance in accordance with § § 47 or 70.

(3). For a Danish army officer, as in repatriation arises and which have a vacant period, which satisfies the conditions laid down in sections 3 to 6, the calculation done on the basis of the salary which the person concerned has been given as officer, regardless of inclusion in the unemployment insurance fund before or during the aftjeningen of conscription.

100% per diem rate



§ 17. A member who for more than 2 years has been support for the care of disabled or seriously ill child in accordance with the law on social service, can get paid daily subsistence allowance with a flat-rate amount, which represents 100 per cent of the highest daily subsistence allowance in accordance with § § 47 or 70.

§ 18. A member who has been sent as a foreign volunteer in the calculation period shall be entitled to a daily subsistence allowance with a flat-rate amount, which represents 100 per cent of the highest daily subsistence allowance in accordance with § § 47 or 70. It is a condition that the honourable Member has been issued in connection with voluntary programs, qualifying for assistance pursuant to the law on international development cooperation, or private voluntary programmes carried out for humanitarian organizations approved pursuant to § 12, equation (3).

Daily subsistence allowance rate for unemployed members under 25 years



§ 19. A member under the age of 25 are entitled to a daily allowance calculated according to § 48, see. sections 47 and 70 of the Act, see. However, paragraphs 2 to 4.

(2). A member who has had 26 weeks of unemployment, get put together a daily allowance equivalent to 50 per cent of the highest subsistence, without prejudice. sections 47 and 70 until the Member has had 104 weeks on aggregate unemployment rate, if the Member has not carried out a training of the nature referred to in section 54 of the Act. It does not however apply to a full-time insured member as an employee within 3 years have been reported at least 3848 man hours in accordance with the law on the income register or in a comparable period, engaged in self-employment substantially, without prejudice. notice on operation of self-employment or part-time insured member as an employee within 3 years have been reported at least 2565 man hours in accordance with the law on an income directory.

(3). A member who has had 26 weeks ' combined unemployment and participating in deals in accordance with Chapter 10 of the Act on an active employment efforts, get subsistence allowance equal to 50 per cent of the highest subsistence, without prejudice. sections 47 and 70, see. However, paragraph 6, if the Member has not carried out a training of the nature referred to in section 54 of the Act. This applies even if the Member has had employment as referred to in paragraph 2.

(4). A member who has had 26 weeks ' combined unemployment and participating in deals in accordance with Chapter 10 of the Act on an active employment efforts, get a daily allowance equivalent to 82 per cent of the highest subsistence, without prejudice. sections 47 and 70, see. However, paragraph 6, if the Member has completed a training for the § 54 of the Act referred to in art.

(5). The estimation of consumption of the payment periods referred to in paragraph 2-4 happens after notice of employment requirements for employees and benefit period. The same is true for the estimation of employment referred to in paragraph 2, with the exception of paragraph 4.

(6). By participating in the offer in accordance with Chapter 10 of the Act on an active employment efforts, which have a continuous period of less than 4 weeks, however, the Member will receive a daily subsistence allowance in accordance with paragraph 1.

(7). A member who receives a daily subsistence allowance in accordance with paragraphs 2 to 4, and which fills 25 years during his participation in the offer of activation, get from this time a daily allowance calculated according to § 48, see. sections 47 and 70 of the Act.

Chapter 5 the time of calculation section 20. There must be 1) calculation when a Member asks for daily subsistence allowance, 2) the member meets the conditions to get a daily allowance, and (3)) which is a calculation period, which satisfies the conditions laid down in articles 3-6.

(2). A member has earlier received daily subsistence allowance with a calculated rate, it is a condition for getting a new rate, calculated that the period referred to in paragraph 1, no. 3, is completed at least 1 year after the end of the last day of the last period, which has formed the basis for the calculation of the basic regulation. However, section 21.

(3). A member who has received daily subsistence allowance pursuant to section 13 or section 14, must have calculated a rate when the elapsed 6 months after that the right to subsistence is subrogated, and the Member has completed an employment relationship, which satisfies the conditions laid down in articles 3-6.

(4). A member who has received daily subsistence allowance with 82 per cent of the highest subsistence, without prejudice. § 47, on the basis of operation of self-employment substantially, without prejudice. order on the procedure for the calculation of the labour income for self-employed workers, must have calculated a rate when the elapsed 6 months after that the right to subsistence is subrogated, and the Member has completed an employment relationship, which satisfies the conditions laid down in articles 3-6.
(5). A member who has received daily subsistence allowance under section 15 may have calculated a rate when the elapsed 6 months after that the right to subsistence is subrogated, and the Member has completed an employment relationship, which satisfies the conditions laid down in sections 3 to 6, after the training is completed.

(6). A member who has obtained the right to unemployment benefits under section 16, paragraph 1, must have calculated a rate when the elapsed 6 months after that the right to subsistence is subrogated, and the Member of the after that the right to subsistence is subrogated, has completed an employment relationship, which satisfies the conditions laid down in articles 3-6.

(7). In cases where work could form the basis for a charge in accordance with paragraphs 3 to 6, located within 6 månedersperioderne in those provisions, get payment of daily subsistence allowance with the calculated rate effect only from 1 January 2007. Monday after the right to subsistence allowance with a calculated rate is joined.

§ 21. For a member who has previously received daily subsistence allowance with a calculated rate, that, notwithstanding article 20, paragraph 2, be calculation if Member 1) released from part-time to full-time insurance or vice versa, and 2) have had a period of employment, which satisfies the conditions laid down in articles 3-6.

(2). It is a member's insurance category at the time, where there should be the calculation that determines how many man hours, there must be, before the requirement set out in section 4 are met.

§ 22. For a member, as are released for early retirement or who must be issued a certificate must happen early retirement calculation, if there is a prior period, which satisfies the conditions laid down in articles 3-6.

(2). A member who has been issued a certificate, early retirement has released for early retirement are entitled to choose the calculation basis, as the honourable Member had at the time when the early retirement certificate took effect.

Chapter 6 calculation for a member who has worked abroad in the EEA



§ 23. A member who does not have been insured in a Danish unemployment fund within the last 5 years before the date of arrival to Denmark, and which satisfy the conditions for entitlement to daily allowances, see. notice of unemployment insurance at work, etc. within the EEA and in other foreign countries, it must have a rate calculated on the basis of the latest work in Denmark, which satisfies the conditions laid down in articles 3-6.

(2). A member who has been insured in a Danish unemployment fund within the last 5 years before the date of arrival to Denmark, and which have been insured unemployment in another EEA country or Switzerland, must have calculated a rate of Denmark on the basis of the work of the basic regulation. sections 3-6, if the Member is immediately reinstated in court to determine the allowances for work in another EEA country, see. notice of unemployment insurance at work, etc. within the EEA and the rest abroad.

(3). A qualify a member which does not fulfil the conditions for the calculation in accordance with §§ 3-6 may, in accordance with article 3. § 14, get subsistence allowance with a flat rate of 82 per cent of the highest subsistence, without prejudice. Act §§ 47 and 70.

(4). For a completely free frontier worker residing in Denmark must be calculate on the basis of earnings in the country of employment prior to that Member was available.

Faroe Islands and other foreign countries



§ 24. For a member who is entitled to transfer the qualifying periods from the Faroe Islands, and which are entitled to the daily subsistence allowance calculation is done on the basis of the most recent work, which satisfies the conditions laid down in articles 3-6.

(2). The conditions laid down in paragraph 1 may be satisfied by work in Denmark, at work both in Denmark and in the Faroe Islands or work only on the Faroe Islands. However, it can not be satisfied by work in Denmark prior to the stay on the Faroe Islands, see. However, paragraph 4 and section 25.

(3). If the conditions laid down in paragraphs 1 and 2 are not fulfilled, shall be paid a daily allowance with a flat rate of 82 per cent of the highest subsistence, without prejudice. § § 47 or 70.

(4). A member who, prior to working on the Faroe Islands either has been a member of a Danish unemployment insurance fund or during work on the Faroe Islands have retained membership of a Danish Fund, may elect to be covered by section 25.

§ 25. A member may choose to calculate on the basis of income from working abroad, if 1) member is vacant after work in Greenland or abroad except for EEA countries, and 2) Member retains membership of a Danish unemployment insurance fund while working abroad.

(2). If a member chooses that income earned abroad will be used to calculate a rate, the exchange rate at the time of calculation is used.

Chapter 7 entry-into-force provisions, etc.

section 26. The notice shall enter into force on the 1. January 2013.

(2). In determining whether working hours in periods before 1. May 2011 is uncontrollable, they shall before 1. May 2011 in force rules in section 3 of Decree No. 566 of 19. June 2008 on supplementary subsistence allowance shall apply.

(3). Executive Order No. 187 of 29. February 2012 on the calculation of daily subsistence allowance for employees is repealed.

(4). § 17 shall apply to members that the 1. August 2007 or later support for the care of disabled or seriously ill child under section 42 of the Act on social services.

The national labour market authority, the 23. December 2012 Marie Hansen/Vibeke Dalbro



Annex 1



Scale steps and factors may of 2013 shall be determined as follows: 1. Conversion limited speed-without seamen's tax deductions

Scale step and conversion factors for the calculation of the daily subsistence allowance for members, 1) covered by the DIS-agreements, and



2) sailing in the limited speed and therefore do not get a tax deduction, see sailor. section 3 of law No. 386 of 27. May 2005 on taxation of seafarers with subsequent amendments, shall be fixed as follows:

Annual gross revenue: 1) DKK 0-42000



2) DKK 42001-421,000



3) DKK 421,001-corresponds to:

Annual net income: 1) DKK 0-42000, converting with factor 1.00



2) DKK 42001-278,875, which is converted by a factor of 1.60



3) DKK 278,876-, which is converted by a factor of 2.10 regulation of monthly (net) remuneration shall be carried out according to the following scale steps: 1) Mdl. income between us $ 0-3500 converted with factor 1.00



2) Mdl. income between us $ 3501-23240 is converted by a factor of 1.60



3) Mdl. income of over DKK 23241 converted with factor 2.10 2. Conversion outside of limited speed-with seamen's tax deductions

Scale step and conversion factors for the calculation of the daily subsistence allowance for members, 1) covered by the DIS-agreements, and



2) operating outside of limited speed and get a tax deduction on seamen's 56900 DKK, see. section 3 of law No. 386 of 27. May 2005 on taxation of seafarers with subsequent amendments, shall be fixed as follows:

Annual gross revenue: 1) DKK 0-98900



2) DKK 98901-421,000



3) DKK 421,001-corresponds to:

Annual net income: 1) DKK 0-98900, converting with factor 1.00



2) DKK 98901-300,213, which is converted by a factor of 1.60



3) DKK 300,214-, which is converted by a factor of 2.10 regulation of monthly (net) remuneration shall be carried out according to the following scale steps: 1) Mdl. income between us $ 0-8242 converted with factor 1.00



2) Mdl. income between us $ 8243-25018 is converted by a factor of 1.60



3) Mdl. income of over DKK 25018 converted with factor 2.10 3. Conversion outside the limited vessels (ships with gross tonnage of 500 tonnes or more) with seamen's tax deductions

Scale step and conversion factors for the calculation of the daily subsistence allowance for members, 1) covered by the DIS-agreements, and



2) operating outside of limited speed and get a tax deduction on 105,000 DKK sailor, see. section 3 of law No. 386 of 27. May 2005 on taxation of seafarers with subsequent amendments, shall be fixed as follows:

Annual gross revenue: 1) DKK 0 – 147,000



2) DKK 147,001-421,000



3) DKK 421,001-corresponds to:

Annual net income: 1) DKK 0 – 147,000, converting with factor 1.00



2) DKK 147,001-318,250, which is converted by a factor of 1.60



3) us $ 318,251, which is converted by a factor of 2.10 regulation of monthly (net) remuneration shall be carried out according to the following scale steps: 1) Mdl. income between us $ 0 – 12250 converted with factor 1.00



2) Mdl. income between us $ 12251-26521 is converted by a factor of 1.60



3) Mdl. income of over us $ 26521 converted with factor 2.10.

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