Consolidated Act on calculation of percentage, cf., etc.
Pursuant to section 7 of the Act No. 373 of 28. May 2003 on a rate adjustment percentage is fixed: § 1. Percentage, cf., adjustment percentage, rate adjustment percentage and the amount of the pot, see. law on a rate adjustment percentage is calculated in accordance with the rules set out in this notice.
(2). The calculation used the percentage change in annual wage in year two years prior to the fiscal year (lønåret) in relation to your income in the year prior to the lønåret. Annual wage is calculated on the basis of the gross annual wage as recorded on background of the Danish employers ' Association's annual salary survey (Structural Statistics), see. § 2, and labour market contribution, see. § 3.
Statement of gross annual wage
§ 2. The total, average gross annual salary for workers and white collar workers as a whole are stated in lønåret and lønåret by the year before along roads the average gross annual salary for workers and officials in the relevant year. As weights are used in both years the relative distribution of the number of days worked, respectively, workers and officials in the year before lønåret. After the weighing the gross annual wage is rounded in the two years to a Crown amount to two decimal places.
(2). Gross annual wage for workers and salaried employees are calculated on the basis of the average hourly earnings of adult workers and white collar workers. Wages for apprentices and students are not included in the calculation. The inventory of the hourly wage based on the greatest possible number of identical enterprises so that included the same companies in lønåret and the year prior to the lønåret.
(3). The hourly wage is calculated including the bruttotræk schemes and payments from fritvalgsordninger and special savings. The hourly wage is calculated exclusive gene increases and wages during absences, so that the hourly wage expresses wage per working hour excluding done. overtime allowance and other allowances for employees without absence generation as a result of sickness, maternity leave and holding holiday holidays, etc. In addition deducted from employers ' and employees ' contribution to ATP as well as occupational pensions and other pension schemes administered by the employer.
(4). Gross annual wage for workers and civil servants is calculated by multiplying the hourly wage for each of the two staff groups as calculated in accordance with paragraphs 2 and 3 of the annual standard hours of work for full-time employees, so that the gross annual wage is not affected by differences in the number of working days in each year. General contractual or statutory changes in working time, including longer holidays or shorter working week, included in the setting of default working time.
Statement of annual wage
§ 3. Annual wage for lønåret is calculated by the gross annual wage for lønåret to withdraw from the labour market contribution calculated by the percentage rate for the financial year arbejdsmarkedsbidrags. Your income for the year preceding the lønåret is calculated by gross annual wage for the year prior to from lønåret to pull labour market contribution calculated by the percentage rate for the year before the financial year arbejdsmarkedsbidrags. The said deduction is calculated as a definitely Crown amount.
§ 4. Adjustment percentage is calculated as the difference between the percentage change in annual wage, without prejudice. sections 2 and 3, and 2.0. Adjustment percentage is calculated to one decimal place.
Rate adjustment percentage
§ 5. Rate adjustment percentage for a fiscal year is equal to the percentage, if the change in annual wage adjustment is 2.0% or lower.
(2). Is the change in annual wage higher than 2.0%, rate adjustment percentage corresponds to the part of the adjustment percentage, if any, exceeds 0.3.
(3). Adjustment percentage is 0.0-0.3, rate adjustment percentage is 0.0.
§ 6. Percentage, cf. for a fiscal year are attributed to rate adjustment percentage 2.0.
§ 7. Is the change in annual wage, without prejudice. sections 2 and 3, higher than 2.0%, applied an amount to a pool. Pool amount represents a percentage equal to the percentage of adjustment, up to a maximum of 0.3 percent of the total public expenditure in lønåret to income transfers, adjusted by percentage, cf.. Pool amount is calculated in millions of dollars to one decimal place.
(2). In the basis of assessment in accordance with paragraph 1 included: 1) child allowance, special allowance, social assistance, rehabilitation benefit, unemployment benefit, sickness benefit, maternity benefit, startup assistance, old-age pension, supplementary retirement benefits, early retirement and a part-time pension
as well as 2) unemployment benefit, education allowance, holiday benefits, early retirement, Inc. tax-free prize, fleksydelse, participant support by labour market training and other courses (AMU-reimbursement), the training allowance for unemployed, introductory benefit and cash services for refugees and others. and the State's education aid.
(3). The total annual expenses in accordance with paragraph 2, nr. 1 shall be determined on the basis of incremental operating costs in the municipal budgetary and accounting system. The total annual expenses in accordance with paragraph 2, nr. 2, is calculated on the basis of the figures in the State account.
Entry into force, etc.
§ 8. The notice shall take effect from and with the determination of the percentage, cf., etc. for the financial year 2013.
(2). Executive Order No. 935 of 25. August 2011 for calculating percentage, cf., etc. shall be repealed.
(3). In the interests of consistency between the setting of percentage, cf. for 2013 and the former practices of rate adjustment rates for 2011 and 2012 included reports from companies with deferred salary from 2009 to 2010, when setting the hourly wage for 2010.
The Ministry of finance, the 22. August 2012 Bjarne Corydon/Anders Borup C