Act On Social Pensions

Original Language Title: Bekendtgørelse af lov om social pension

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Overview (table of contents)

Chapter 1

General conditions etc.


Chapter 2

Old-age pension


Chapter 2 a

Deferred pension - earning wait percent


Chapter 3

Anticipatory


Chapter 4

Calculation of pension


Chapter 4 a

Calculation of disability


Chapter 5

payment


Chapter 6

Annual assessment, recalculation, withdrawal, repayment, etc.


Chapter 7

Amounts and adjustment


Chapter 8

Appeals


Chapter 9

Financing and reimbursement


Chapter 10

Administration etc.


Chapter 11

Commencement and transitional provisions.


The full text
Act on social pension
hereby promulgated law on social pensions, see. Legislative Decree no. 390 of 19 April 2013 with the changes imposed by § 5 of the Law no. 493 of 21 May 2013 and § 3 of Act no. 494 of 21 May 2013.
the changes resulting from § 1, no. 2-11 of the law no. 1386 of 28 december 2011, is not incorporated into this Consolidation Act, as these changes will only come into force on 1 January 2014, in accordance. § 2. 2 of Law no. 1386 of 28 December 2011.
The changes imposed by § 11, no. 3 and 5 of the Law no. 1380 of 23 December 2012 are not included in this consolidated act as these changes will only come into force on 1 January 2014, in accordance. § 21 paragraph. 8 of Act no. 1380 of 23 December 2012.

Chapter 1

General requirements etc.

§ 1. Pension under this Act is the state pension, disability pension and allowances in accordance with Chapter 2, 2a and 11

§ 1 a. The state pension age is:

1) 65 years for persons born before 1 January 1954.

2) 65½ years for persons born in the period from 1 January 1954 to 30 June 1954.

3) 66 years for persons born in the period from 1 July 1954 to 31 December 1954.

4) 66½ years for persons born in the period from 1 January 1955 to 30 June 1955.

5) 67 years for persons born after 30 June 1955.

PCS. 2. In 2015 and thereafter every 5 years is calculated, see. Paragraph. 3, on the state pension age for people born after 31 December 1962 must be regulated.

PCS. 3. The retirement age for people born after December 31, 1962 increased if the average life of 60 year olds in the past 2 years on the basis of Statistics Denmark which exceeds the life span in 2004-2005 of 81.4 years. The lifetime is calculated as a simple average for men and women. The retirement age fixed by the social, child and integration minister to the life of 60 year olds in the past 2 years plus an assumed increase in life expectancy of 0.6 years less a condition pension period of 14.5 years. There are rounded to the nearest half year. The retirement age is regulated by a maximum of one year at a time. The retirement age fixed with effect. 1 January of the calendar 15 years after the year in which the state pension age is regulated.

naturalization

§ 2. The right to pension is conditional upon the recipient has Danish nationality.

PCS. 2. This does not apply:

1) Persons who have permanent residence in Denmark for at least 10 years between age 15 and pensionable age, of which at least 5 years immediately before the date on which the pension is granted. Where the application for the state pension age, the residence requirements to be met by the state pension age.

2) Foreigners who have been granted residence permit in Denmark under § 7 or § 8 of the Aliens Act.

PCS. 3. Social, child and Integration Affairs may lay down rules for cases in which expatriate staff at present diplomatic and consular missions and such family members to have access to benefits under the law.

residence

§ 3. The right to pension is subject to the claimant being resident in the Realm or employment on a Danish ship.

PCS. 2. This does not apply to people with Danish nationality who have reached pension age and who have permanent residence in Denmark for at least 30 years between age 15 and pensionable age.


PCS. 3. Danish citizens who take up residence abroad after having been awarded a pension, retain the right to a pension if, after the age of 15 have permanent residence in Denmark for at least 10 years or at least 1/4 of time from age 15 to the date on which the pension is granted. The residence requirement under the 1st clause. must be met immediately before the date from which the pension is granted. If the application filed by the state pension age, the residence requirement must be met by the state pension age.

PCS. 4. When exceptional circumstances warrant it, the payout Denmark allow pension rights are preserved for persons who take up residence abroad after having been awarded a pension.

PCS. 5. The right to receive the pension abroad under paragraph. 2, 3 and 4 includes the basic state pension, disability pension apart from the early retirement pension pension and allowance according to §§ 14 and 69-72, lump sum according to § 15 d paragraph. 4 and allowances according to § 15 f calculated on the basis of the basic state pension.

§ 3 a. Foreigners covered by § 2. 2, no. 2, who take up residence in the country of origin or former residence after having been awarded a state pension, retain the right to receive basic state pension and allowances in accordance with § 15 f calculated on the basis of the basic state pension determined on the basis of residence time in the Realm see. § 5.

PCS. 2. Similarly to non-nationals covered by § 2. 2, no. 1, who has a residence permit under

1) § 9 b,

2) § 9c. 1, in the immediate extension of a residence permit under § 9b

3) § 9 paragraph. 1 pt. 1 or 2, as a result of affiliation with a person with a residence permit as referred to in paragraph. 1 and paragraph. 2, no. 1 and 2,

4) Aliens Act § 9c. 1, when the permit is issued to people over 18, whose father or mother has been granted residence permits referred to in paragraph. 1

5) of the Aliens Act § 9c. 1, when the permit is issued to the spouse or child of a person with a residence permit as mentioned in no. 1 and 2

6) Aliens Act § 9c when the permit is granted an alien seeking asylum, as well

7) Aliens Act § 9c. 1, when the authorization was granted as a result of affiliation to a minor alien seeking asylum who have received residence permit under § 7 or § 9 c.
The right to preserve pension for persons mentioned in no. 3-5 and no. 7 is subject to the return to the country of origin or former habitual residence together with the person to whom they have family ties, which formed the basis of the residence permit.

§ 4. The right to pension is conditional on at least 3 years of permanent residence in Denmark between the ages of 15 and pensionable age.

earning

§ 5. The right to full pension for people over state pension age is conditional on at least 40 years of permanent residence in Denmark.

PCS. 2. Is the condition for full pension after paragraph. 1 is not met, fixed pension for the relationship between residence time and 40 years.

PCS. 3. When a recipient of anticipatory old-age pension from the age of retirement, pensions shall be paid with the same number fortieths as that by which the pension was provided.

§ 6. The right to full pension for persons under pensionable age is conditional upon the residence time amounts to at least 4/5 of the years from age 15 to the date on which the pension is granted.

PCS. 2. Is the condition for full pension after paragraph. 1 is not met, fixed pension for the relationship between residence time and 4/5 of the time from age 15 to the date on which the pension is granted. The calculated part of the full pension is reduced to the nearest number of fortieths of full pension.

§ 7. When calculating fractional pension, which is pension granted to a number of fortieths of full pension in accordance with § 5, paragraph. 2 and § 6 paragraph. 2, is first calculated a full pension by applying the rules in Chapter 2 a, 4 and 4a. The calculated pension amount is reduced to the calculated number of fortieths. Appendix according to §§ 14 and 14 a shall not be reduced.

Statement of fortieths.

§ 8. When calculating the period of residence in accordance with §§ 3, 4, 5 and 6 equated with residence in Denmark

1) on board a Danish ship

2) stay abroad as a representative of a Danish public authority

3) stay abroad also as employed in the public Danish interest

4) residence abroad as an employee of a Danish company branch or subsidiary and

5) residence abroad for training.


PCS. 2. The calculation of residence is included, however, the time during which simultaneously earned social pension rights abroad.

§ 9. In calculating the period of residence for persons granted early retirement, which is covered by § 2. 2, No. 2, pp. Residence in the country of origin with residence in Denmark. The same applies to other countries in which the person has been resident on a basis similar to that mentioned in § 7 of the Aliens Act.

PCS. 2 pcs. 1 shall apply regardless of whether the individual receives Danish citizenship.

PCS. 3 pieces. 1 used only as long as the person has permanent residence in Denmark.

PCS. 4 pcs. 1 shall not apply to periods when there is entitled to a pension from the country of origin and other countries mentioned in paragraph. 1.

PCS. 5 pieces. 2-4 shall apply mutatis mutandis when a person is released from early retirement to pension at pension age, cf.. § 5, paragraph. 3 of this Act and § 6 of the highest, middle, high plain and ordinary disability pension, etc.

§ 10. In the statement of residence is counted only residence between age 15 and pensionable age. More residence aggregated, and the total period of residence is reduced to the nearest whole number of years. By calculating the ratio of § 6 paragraph. 2, above, the periods, however, to the nearest whole number of months.

§ 11. After agreements with other states are social, child and integration lay down rules derogating from the provisions on citizenship, residence and qualifying.

Chapter 2

Social Insurance

§ 12. The state pension, which consists of basic, pension may be paid to persons who have reached pensionable age.

§ 13. Application for a pension submitted to Payments Denmark. Payments Denmark must send notice of the right to pension within a reasonable time before that when the state pension age. The notification shall contain information on the possibility to set up pension in accordance with Chapter 2 a.

Personal allowance, heating allowance, petrol allowance and health allowance

§ 14. Personal allowance may be paid to pensioners whose financial situation is particularly difficult. The municipality decides after a specific, individual assessment of the pensioner's financial situation.

PCS. 2. Disbursement Denmark provides heating allowance for the payment of heating costs. Social, child and integration shall lay down rules, including the co-payment. Social, child and Integration Affairs lays down rules on the payment Denmark can provide heating allowance at a higher rate than laid down in the rules for the second section.

PCS. 3. In addition to heating allowance under subsection. 2 outer Payments Denmark to pensioners regardless of their financial circumstances a kerosene addition to the cost of kerosene, when the use of kerosene in containers of 10 liters is a necessary form of heating in their homes. The supplement is equivalent to the tax on petroleum in accordance with the Danish energy tax on mineral oil products etc. and the Act on carbon dioxide tax on certain petroleum products plus value added tax and may be available for 2,000 liters kerosene dunk per year. household.

PCS. 4. Appendix after paragraph. 1-3 earliest granted with effect from the time at which the state pension is awarded, see. § 12.

§ 14 a. The local council provides health allowance for the payment of the pensioner cost of services, the regional council subsidizes by Health Act chapter 15 and chapter 42, see. However paragraph. 2. Appendix to medical expenses calculated in relation to the reimbursement price for Chapter 42 of the Health Act. The health allowance is calculated according to 85 per cent. the pensioner's own share of the cost.

PCS. 2. Health allowance is not granted for payment of the pensioner's own expenses for services under § 60 paragraph. 2 and § 64 paragraph. 2, in the Health Act.

PCS. 3. For pensioners who have chosen insurance group 2 under the Health Act, provided health allowance for payment of expenses for benefits under §§ 65-69, 71 and 72 of the Health Act, corresponding to the amount that would be paid if the pensioner had chosen protection class 1.


PCS. 4. Support will also be a health allowance for the payment of the pensioner's own expenses for dentures, glasses and chiropody if the municipality estimates that the expense is necessary. The allowance is calculated in relation to 85 per cent. the pensioner's own share of the cost. The municipality may enter into price agreements with suppliers of dentures, glasses and foot treatment, and this is the agreed price, be taken into account for the calculation of health supplements. The pensioner may choose a supplier other than the supplier or suppliers, the municipality has concluded a price agreement. The municipality has not reached an agreement on prices, calculated health allowance relative to the actual price of the necessary expense.

PCS. 5. Social, child and Integration Affairs may lay down rules on health allowances, including the types of expenses covered by paragraph. 4.

PCS. 6. The local council shall base its decision on the granting of health allowance payment of Denmark on the level of pensioner and spouse or cohabitant total available property according to §§ 14 b and 14 c and the personal allowance rate according to § 31 paragraph. 3 basis. Information from Payments Denmark shall be indicated in the decision.

§ 14 b. Health allowances according to § 14 a shall not be payable if the pensioner and spouse or cohabitant total available property exceeds the property limit specified. § 49 paragraph. 1 pt. 7

PCS. 2. The calculation of liquid assets included

1) bank deposits etc.

2) the market value of bonds

3) mortgages in custody

4) the market price of deposited listed shares

5) the market value of mutual fund shares,

6) cash and

7) other securities, including foreign securities.

PCS. 3. The calculation of assets under subsection. 2 first calculated the values ​​listed under paragraph. 2, Nos. 1-5. If the sum does not exceed the property limit specified. § 49 paragraph. 1 pt. 7 also includes assets under subsection. 2, no. 6 and 7.

§ 14 c. The property calculated in accordance with § 14 b shall not include compensation for loss of earning capacity, paid as a result of injuries after

1) Law on state compensation to crime victims,

2) liability law,

3) Act on Protection against the Consequences of Industrial Injuries

4) Act on Compensation for vaccination damage

5) Act on Patient Insurance,

6) Act on Pharmaceutical damage

7) circular on state compensation schemes for participants in practical vocational orientation,

8) Act on Compensation for injured servicemen and others or

9) provisions of employment and remuneration of personnel employed on contract in the Civil Defence Forces in connection with humanitarian aid work.

PCS. 2. Nor shall property due to amounts paid as compensation for permanent injury and non-pecuniary damage.

PCS. 3. Nor shall compensation and return of compensation to HIV-infected hemophiliacs and others and HIV-positive transfusion-infected as well as compensation and return for compensation referred. Act on compensation of LSD treatment.

PCS. 4. Finally, apart from foreign replacements corresponding to in paragraph. 1-3 above.

Revenue Adjustment

§ 15. Basic payment to pensioners is not reduced because of income, except for income from personal work, see. § 27

PCS. 2. Pension supplement, heating allowance according to § 14 paragraph. 2, and health allowances under § 14 a reduced because of income, see. § 29

Chapter 2 a

Deferred pension - earning wait percent

§ 15 a. Individuals who meet the conditions of Chapter 1 of eligibility for old age pension, can set up the payment of pension to a point in time after the pension age, cf.. However paragraph. 2.

PCS. 2. Payments Denmark may decide that the pension can not be postponed, if it is considered unlikely that the employment requirement for earning a waiting percent, see. Paragraph. 3, will be satisfied. § 15d paragraph. 1 and 3.

PCS. 3. In the setup period earned a waiting percent of calculating the allowance for deferred pension referred. §§ 15 d and 15 f.

§ 15 b. Request to set up pension submitted to Payments Denmark simultaneously with or subsequent application for pension.

PCS. 2. The request shall take effect on the first of the month following that request, but no earlier than the time when the pension can be paid, see. § 33, paragraph 1. This time must appear in the matter and communicated to the person concerned.

PCS. 3. Request can not be administered if the state pension have been set up twice with intermediate pension.


§ 15 c. The state pension can be set up for a total of 120 months.

PCS. 2. Termination of setting up a pension based upon a request for Withdrawal Denmark with effect from the 1st of the month following the request for the settings' end.

PCS. 3. Setting up the pension ceases without request when the pension was deferred for 120 months.

PCS. 4. Where a person, while the pension is deferred, terminated setup from the day after the death.

§ 15 d. It is a condition that a person can earn wait percent, that the person has had income from personal work at least 1,000 hours within a calendar year.

PCS. 2. Payment for Denmark to decide each year whether the employment requirement is met for that year.

PCS. 3. At the beginning and end of the setup in the middle of a year calculated the employment requirement in proportion to the number of whole months, setup concerns in that year.

PCS. 4. Is the employment requirement in paragraph. 1 or paragraph. 3 is not met in a calculation period, seen in the calculation of the waiting percentage disregard this period. Instead, payment of a lump sum equal to legitimate state pension for the period in question, referred to. However, § 15 e, paragraph. 3. The amount is calculated on the basis of the recipient's actual income for the period.

PCS. 5. Social, child and Integration Affairs shall lay down rules on the determination of the employment level, including the personal work in self-employment and the verification thereof, and on the calculation of lump sum.

§ 15 e. At the end of the setup showdown Payments Denmark waiting percentage of setup period provided. However paragraph. 3. Wait ratio is the ratio of the number of full months, the pension has been set up, and the average life expectancy throughout the months for people at pensionable age at the time of termination. The deferment percentage rounded to the nearest whole percent.

PCS. 2. Has the state pension has been set for two periods referred to. § 15 b paragraph. 3, calculated waiting percentage of the deferred pension as the sum of wait rates for each period.

PCS. 3. In the settings' end by death, see. § 15c paragraph. 4 will be there waiting percent, and does not pay lump sums under § 15d paragraph. 4, following termination.

PCS. 4. Social, child and Integration Affairs shall lay down rules on the calculation of the waiting percentage.

§ 15 f. From the settings' termination pay Payments Denmark a monthly supplement together with the old meaning. Paragraphs. 2.

PCS. 2. The allowance is calculated as wait percentage, see. § 15 e, multiplied by the calculated pension under Part 4 of that month.

PCS. 3. The calculated allowance rounded to the nearest full amount.

Chapter 3
Anticipatory


§ 16. Early retirement can be awarded to people aged from 40 years to the pension age, cf.. However paragraph. 2.

PCS. 2. Persons in age from 18 to 39 years may be awarded if there is evidence or because of special circumstances is quite clear that work can not be improved.

PCS. 3. It is a condition for being awarded disability pension in accordance with paragraph. 1 or 2,

1) the person's work capacity is permanently reduced, and

2) the reduction is of such magnitude that notwithstanding the possibilities for support under the social or other legislation, including employment in a flexible arrangement, will be able to become self-supporting by gainful work.

§ 17. The municipal council shall consider a request for early retirement compared to all the options available to provide help under the social legislation, see. § 5 of the Act on Legal Protection and Administration in the social field, see. However paragraph. 2.

PCS. 2. Persons who want the local council only decides on the issue of disability, may request it. In such cases, the case of the present documentation for municipal rehabilitation team. The local council shall immediately after the rehabilitation team option in case a decision on the matter at the present documentation shall be considered in accordance with the rules on early retirement.

PCS. 3. The municipal council may initiate a case or make a decision on eligibility for a pension to a person who is not personally contacted them.


§ 18. The municipal council decides that the matter be referred for treatment by the rules on early retirement, where there is evidence or because of special circumstances is quite obvious that his work can not be improved by participation in resource processes or activation, rehabilitation , therapeutic or other measures referred to. however, § 17 paragraph. 2.

PCS. 2. It is a condition for a case to be released for treatment under the rules on early retirement, the case has been submitted to the municipality's rehabilitation team.

§ 19. The basis for a decision on disability pension must consist of

1) a rehabilitation plan that contains proof that the person's resources and challenges in relation to education and employment is clarified

2) evidence that all relevant interventions in the employment-related efforts, including participation in resource processes have been exhausted,

3) the scientific explanation of why his work is considered permanently impaired,

4) technical explanation of the ability to work can not be applied to self-notwithstanding the possibilities for support under the social or other legislation or

5) an indication of one or more specific job roles, that with its reduced capacity for work is deemed to be able to perform.

PCS. 2. The municipality may in the treatment of cases of early retirement only take health advice from the region's clinical interests, see. §§ 25 b and 25 c of the Act on the responsibility and control of the Active Employment.

PCS. 3. The rules on requirements for the organization, the organization and content of the health counseling from clinical function as determined pursuant to the provisions of § 25 e, paragraph. 2 of the Law on Responsibility and Management of the Active Employment shall apply mutatis mutandis in cases of early retirement.

§ 20. The municipal council decides on eligibility for a pension if, after an academic assessment of the available data must be considered proven that a person can not become self-referred. § 16. The municipal council may also decide that a case be resumed for assessment at a later agreed date.

PCS. 2. The municipal council decides on refusal of early retirement, where, after a comprehensive professional assessment of the available data must be considered proven that a person form specified work, either immediately or at a specified action referred to. § 16, may be self-supporting .

PCS. 3. Before deciding on early retirement, the person affected by the decision, be offered a meeting to speak to the person or persons making the decision.

§ 21. The municipal council shall decide within 3 months following the date of the release for treatment under the rules on early retirement, see. § 17 paragraph. 2, 3. section., And § 18. This date must appear in the matter and communicated to the person concerned. If the limit in exceptional circumstances can not be met, the person may have an explanation for what is causing the extended processing time, and know when the matter will be settled.

Revenue Adjustment

§ 21a. Early retirement is reduced because of income according to § 32 a.

§§ 22-26. (Repealed)

Chapter 4

Calculation of pension

Revenue Basis

§ 27. For pensioners calculated the revenue base for the basic amount under the pensioner's income from personal work. Social, child and Integration Affairs may lay down rules on calculation of income from personal work.

PCS. 2. The calculation period for the income basis under paragraph. 1 is the last completed fiscal year. The earnings base used with effect from the second calendar year following the income year.

PCS. 3. The calculation of the income basis under paragraph. 1 and 2 is adjusted personal income included in the income basis, under the same rules that apply to the advance registration is done on the basis of the latest final equation for Withholding Tax.

PCS. 4. The income rounded down to the nearest amount divisible by 100.

PCS. 5. The assessed income reduced by a deduction in accordance. § 49 paragraph. 1 pt. 2

§ 28 (Repealed)

§ 29. The income basis for pension supplements, heating allowance according to § 14 paragraph. 2, and health allowances under § 14a measured by the pensioner and spouse or cohabitant aggregate. The income basis is calculated as follows:


1) Personal income supplemented by positive capital used for calculation of income tax for Personal Tax Act § 7, however, before they therein basic and basic allowance, as well as share income is taxed according to the Personal Tax Act § 8 ​​a paragraph. 1 and 2, except for dividends up to 5,000 kr.

2) The calculation period for the income basis under no. 1 is the last completed fiscal year. The earnings base used with effect from the second calendar year following the income year.

3) The calculation of the income basis under nos. 1 and 2 is adjusted personal income included in the income basis, under the same rules that apply to the advance registration is done on the basis of the latest final equation for Withholding Tax.

4) The calculation of the income basis under Nos. 1-3 deducted one folkepensionists income from personal work calculated according to § 27 paragraph. 1-3, up to a total of 30,000 kr. In a calendar year. The maximum deduction is reduced proportionally if the pensioner is receiving pension for part of the year.

PCS. 2. People who live in a relationship where one or both have received pension prior to 1 March 1999 considered as single persons for the calculation of the income basis under paragraph. 1 unless they enter into another relationship after 1 March 1999.

PCS. 3. Social, child and integration shall lay down rules on how income under subsection. 1, is not taxable in Denmark and incomes, which are covered by § 5 of the Act on taxation of seafarers must be included in the revenue base.

PCS. 4. income basis under paragraph. 1 and 3 made the following deductions:

1) Reduction of taxable social pensions and deductions for taxable pensions payable under the legislation of another EU / EEA Member State and subject, calculated in accordance with Regulation (EC) no. 883/04 on the coordination of social security schemes and the pension due under the legislation in a country with which it has entered into an agreement on the coordination of pension. Social, child and integration shall lay down rules governing deductions for pensions as described in the first section. That is not taxable in this country shall be deducted.

2) Deductions in respect of support under the Act on cessation aid for farmers and the Act on cessation support to commercial fishermen.

3) Allowance for assistance under § 27a and allowance under § 85 of the Act on active social policy.

4) Allowance for lump sums under § 15d paragraph. 4.

PCS. 5. The calculation of the income basis for calculating the pension of a pensioner who is married or cohabiting with a person who does not receive a social pension, the spouse's or partner's income included in the income basis, with a deduction amount specified. § 49, paragraph . 1 pt. 4. The deduction under the 1st clause. However, as a minimum correspond to the spouse's or partner's income derived from personal work, partial pension, social security, sickness benefit, unemployment, unemployment, early retirement, transitional allowance or flex allowance, up to 10,000 kr.

PCS. 6. The assessed income rounded down to the nearest amount divisible by 100.

PCS. 7. The assessed income is reduced by calculating pension with a deduction, see. § 49 paragraph. 1 pt. 5

PCS. 8. The assessed income is reduced by calculating the heating allowance and health allowance with a deduction, see. § 49 paragraph. 1 pt. 6

§ 29 a. Assets under §§ 14 b and 14 c is calculated by applying for health allowance under § 14 a.

PCS. 2. Property as defined in § 14b. 2, Nos. 1-5, calculated at the time of application on the basis of the information after Tax Act Title II later reported to the IRS. Are there significant changes that will affect the payment of the health supplement, calculated assets on the basis of the pensioner and spouse or partner information about the current fortune.

PCS. 3. Property as defined in § 14b. 2, no. 6 and 7 is calculated on the basis of the pensioner and spouse or partner information assets at the time of application.

§ 30. The first calculation of the pension is based on the expected future income calculated in accordance with §§ 27 and 29

Reduction of pension

§ 31. Basic payment to pensioners reduced by 30 per cent. of the income basis, see. § 27

PCS. 2. The pension is reduced by a fixed percentage of revenue basis, see. § 29. The reduction is done by the following percentages:

1) 30.9 per cent. for single pensioners.

2) 32.0 per cent. for pensioners whose spouse or partner is not entitled to social pension.


3) 16.0 per cent. for pensioners whose spouse or partner is also entitled to social pension.

4) 32.0 per cent. for cohabiting pensioners, who are considered as single people, see. § 29 paragraph. 2.

PCS. 3. Heat Appendix according to § 14 paragraph. 2, and health allowances under § 14 a decreased depending on the personal allowance rate. The personal allowance rate is calculated based on the income in accordance with § 29. The personal allowance rate is basically 100, reduced by 1 per cent. for each amount specified. § 49 paragraph. 5, by which the income basis under § 29 paragraph. 1-4 exceeds the amount deducted under § 49 paragraph. 1 pt. 6

PCS. 4. The pension is not paid if it amounts to less than a minimum amount specified. § 49 paragraph. 1 pt. 12

§ 32. Payments Denmark can deduct the overpaid pension and housing benefits in the pension when Payments Denmark is responsible for paying the benefits.

PCS. 2. The local council may deduct the overpaid pension in retirement when the municipality is responsible for paying the benefit.

PCS. 3. The authority may request Payments Denmark to deduct entitled to reimbursement of personal allowances, see. § 43, of the pension on behalf of the municipality.

Chapter 4 a

Calculation of disability

Revenue Basis

§ 32 a. The income basis for early retirement is calculated on the basis of the pensioner and spouse or cohabitant aggregate. The income basis is calculated as follows:

1) Personal income supplemented by positive capital used for calculation of income tax for Personal Tax Act § 7, however, before they therein basic and basic allowance, as well as share income is taxed according to the Personal Tax Act § 8 ​​a paragraph. 1 and 2, except for dividends up to 5,000 kr.

2) The calculation period for the income basis under no. 1 is the last completed fiscal year. The earnings base used with effect from the second calendar year following the income year.

3) The calculation of the income basis under nos. 1 and 2 is adjusted personal income included in the income basis, under the same rules that apply to the advance registration is done on the basis of the latest final equation for Withholding Tax.

4) The calculation of the income basis under Nos. 1-3 deducted any spouse or cohabitant's income from personal work calculated according to § 27 paragraph. 1-3, up to a total of 30,000 kr. In a calendar year, if it receives a state pension. The maximum deduction is reduced proportionally if the spouse or partner receives only the state pension for part of the year.

PCS. 2. Social, child and integration shall lay down rules on how income under subsection. 1, is not taxable in Denmark and incomes, which are covered by § 5 of the Act on taxation of seafarers must be included in the revenue base.

PCS. 3. The income basis under paragraph. 1 and 2 is amended as follows deductions:

1) Reduction of taxable social pensions and deductions for taxable pensions payable under the legislation of another EU / EEA Member State and subject, calculated in accordance with Regulation (EC) no. 883/04 on the coordination of social security schemes and the pension due under the legislation in a country with which it has entered into an agreement on the coordination of pension. Social, child and integration shall lay down rules governing deductions for pensions as described in the first section. That is not taxable in this country shall be deducted.

2) Deductions in respect of support under the Act on cessation aid for farmers and the Act on cessation support to commercial fishermen.

3) Allowance for assistance under § 27a and allowance under § 85 of the Act on active social policy.

4) Allowance for sickness, unemployment, unemployment and cash paid for the same period, which made the arrears of pension, see. § 32d paragraph. 1.

5) Allowance for lump sums under § 15d paragraph. 4.

PCS. 4. For a pensioner who is married or cohabiting with a person who does not receive a social pension, the spouse's or partner's income included in the income basis, with a deduction amount specified. § 49 paragraph. 1 pt. 9

PCS. 5. husband or partner's income calculated in accordance with paragraph. 1-4 may not exceed a certain figure, see. § 49 paragraph. 1 pt. 11

PCS. 6. The total assessed income under subsection. 1-5 rounded down to the nearest amount divisible by 100.

PCS. 7. The assessed income under subsection. 6 reduced by a deduction in accordance. § 49 paragraph. 1 pt. 10

§ 32 b. The first calculation of the pension is based on the expected future income calculated in accordance with § 32 a.

Reduction of pension


§ 32 c. The disability pension is reduced by 30 per cent. of the income basis, see. § 32a paragraph. 7, with 15 per cent. Where the pensioner's spouse or partner also entitled to a pension.

PCS. 2. The pension is not paid if it amounts to less than a minimum amount specified. § 49 paragraph. 1 pt. 13

§ 32 d. In the disability pension, which is paid for a period prior to the award, see. § 33 paragraph. 2, deducted sickness, unemployment, unemployment and cash paid for the same period.

PCS. 2. overpaid pension and housing benefits may be deducted from the pension.

Chapter 5

Payment

§ 33. Payments Denmark pays pension monthly in arrears from the 1st of the month following that applied for state pension, and the legal conditions are met.

PCS. 2. Payments Denmark pays disability pension monthly in arrears as of the 1st of the month after the decision has been taken early retirement. Deciding on early retirement after the expiry of the period prescribed in § 21 shall be paid early retirement with effect from the 1st of the month following the expiration of three months, from the treatment of early retirement case has begun. Anticipatory referred. 1st and 2nd clauses., Paid earlier than the 1st of the month after the conditions for a pension are met.

PCS. 3. The right to pension ceases with effect from the day after the pensioner's death, see. However paragraph. 7.

PCS. 4. Is the pension for the month in which the death occurred, paid, paid amount without. Paragraphs. 3, the pensioner's spouse if the spouses cohabiting at the time of death. For other retirees paid amount without. Paragraphs. 3, to the pensioner's estate.

PCS. 5. Is the pension for the month in which the death occurred, paid, and the pensioner was cohabiting at his death with his spouse, the spouse is entitled to the estate of the deceased to receive an amount equal to the amount of pension paid for the month in which death took place and later.

PCS. 6. Is there a pension paid for the time after that the right to pension was terminated after the paragraph. 3, the overpayment refunded pursuant. However paragraph. 7. The right to reimbursement paid to the pensioner's estate.

PCS. 7. If the deceased pensioner was receiving his pension in advance, no refund of overpaid pension for the month in which the pensioner died if the pensioner immediately before the death was cohabiting with

1) a spouse,

2) a cohabitant who receive social pension, or

3) a cohabiting partner who does not receive a social pension, but the heir of the deceased.
The same applies, even if living with a spouse or partner who is heir of the deceased, has been revoked at the time of death, if the termination is due to one party have been staying in institutions, etc. in accordance with § 107 paragraph. 2, §§ 108-110 and § 192 of the Social Services Act or § 5 of the Act on Social Housing, etc.

PCS. 8. If the deceased pensioner was receiving his pension in advance and was cohabiting with a spouse or partner who receive social pension overpaid pension for the month in which the pensioner dies, see. Paragraph. 3, in the calculation of the survivor's pension in accordance. § 48.

Labour Market Supplementary

§ 33 a. For persons receiving disability pension paid ATP contributions referred to. § 2 a of the Act on Labour Market Supplementary Pension. ATP contribution is in § 15 paragraph. 1 of the Act on the Labour Market Supplementary Pension Scheme, see. However paragraph. 3.

PCS. 2. There can not be paid ATP contributions if the pension, see. Paragraph. 1, monthly amounts to less than 1,000 kr.

PCS. 3. The recipient of the early retirement pay 1/3 of the ATP contribution, while 2/3 of the contribution paid by the state. Each contribution share for a month is rounded down to the nearest full amount.

PCS. 4. ATP contribution from the recipient of the disability pension withheld every month for the payment of the disability pension.

PCS. 5. The methods of payment of contributions under paragraph. 1-4, including conditions for the termination of contribution payment, determined by social, child and integration minister on the recommendation of the Board of the Labour Market Supplementary Pension.

Supplementary labor

§ 33 b. Persons receiving early retirement pay contributions to a supplementary occupational pension, see. § 49 paragraph. 1 pt. 14

PCS. 2. The recipient of the early retirement pay 1/3 of the contribution pursuant to subsection. 1 and 2/3 is paid by the state.


PCS. 3. Payments Denmark deducts recipient's contribution from the monthly payment of pension and paid the amount to the Labour Market Supplementary Pension or to a life insurance or a pension fund for the recipient's choice.

PCS. 4. Social, child and Integration Affairs may lay down rules on the specific structure and administrative organization of the supplementary labor.

§ 33 c. Payments Denmark makes contributions to the supplementary labor to the Labour Market Supplementary Pension or to a life insurance or a pension fund at the pensioner's choice.

PCS. 2. By switching on the occasion of separation, divorce or boson can change rights in the supplementary labor withdraw any owner spouse.

PCS. 3. The lifelong pension under the supplementary labor market must be determined on a basis that does not discriminate on grounds of sex.

PCS. 4. When a person who has contributed to the supplementary labor, door, paid a lump sum referred to. However paragraph. 8. If the system is established in the Labour Market Supplementary Pension, paid lump sum to the estate. If the scheme is established in a life insurance company or a pension fund, paid lump sum to the estate or beneficiary according to pension agreement. The lump sum shall be death before the person's retirement age at least equal to the sum of 1/3 of contributions paid after 1 January 2013 and a supplement see. Paragraph. 5 and 6. In case of death of the person retirement age may even amount shall not exceed the sum of 1/2 of contributions paid after 1 January 2013 and a supplement see. Paragraph. 5 and 6.

PCS. 5. In case of death before the person's retirement age the supplement referred. Paragraphs. 4, at least 1/3 of the balance of their account in the Labour Market Supplementary December 31, 2012 or at least 1/3 of the value of the acquired pension rights in a life insurance company or pension fund on 31 December 2012. In case of death of the person retirement age the supplement at most 1/2 of a balance on their account in the Labour market Supplementary december 31, 2012 or at most 1/2 of the value of the acquired pension rights in a life insurance company or pension fund on 31 december 2012.

PCS. 6. In determining the lump sum in accordance with paragraph. 4 interest the contributions paid and the charge until the death.

PCS. 7. The lump sum on death after pension age spread over a minimum of 5 years and a maximum of 10 years from pensionable age.

PCS. 8. Social, child and Integration Affairs may lay down rules stipulating that the lifelong pension under the supplementary labor can be paid in a lump sum if the annual pension benefit is modest in size.

§ 33 d. Contribution amount paid to the Labour Market Supplementary Pension Fund, used for the acquisition of pension according to § 17 ri Act on Labour Market Supplementary Pension.

PCS. 2. § 17 paragraph. 3 of the Act on Labour Market Supplementary on interest for late payment of contributions can apply.

PCS. 3. Notwithstanding § 33 c paragraph. 4, the lump sum death before pensionable age for a person who has paid contributions to the supplementary occupational pension for early retirement before 1 January 2013 will not amount to less than the amount which, held on the person's individual account on 31 December 2012.

PCS. 4. Payment of pension is done according to the rules for payment of ATP Lifelong Pension, see. Act on Labour Market Supplementary Pension.

PCS. 5. Social, child and Integration Minister may on the recommendation of the Board of the Labour Market Supplementary determine rules on the supplementary occupational pension for early retirement in the Labour Market Supplementary Pension, including the deposit, payment of a lump sum on death and the acquisition of a lifelong pension from the Labour Market Supplementary Pension.

§ 33 e. Any amount paid for a life insurance company or a pension fund, to be used for the acquisition of a lifelong pension for early retirement receiver. The lifelong pension is paid from the state pension age. The supplementary labor can also be used for a specified increase in an existing lifelong pension.

PCS. 2. Notwithstanding § 33 c paragraph. 4, the lump sum death before pensionable age for a person who has paid contributions to the supplementary occupational pension for early retirement before 1 January 2013 will not amount to less than the value of the acquired pension rights on 31 December 2012.

Special payment rules


§ 34. If the pension has not been paid during their stay in accommodation facilities, etc., see. § 46, resumed payment with effect from 1 month before the end of stay. If the pensioner before the stay was receiving his pension in advance, resume payment shall, as from the end of stay.

PCS. 2. If a pension has been paid under avoidance, see. § 46a resumed payment with effect from the fraud end. Disbursement not resume, however, if the pensioner immediately following the fraud end inserted to incarceration in prison.

PCS. 3 pieces. 1 and 2 shall apply correspondingly to custody.

§ 35. (Repealed)

§ 36. If the local authority considers that a pensioner can not manage the pension, including if the pensioner has repeatedly defaulted on payment of rent, or if the pensioner landlord has submitted a request to the bailiff's court on pensioner's postponement of a residential lease because of default in payment, the authority shall determine in what way the pension is payable. The authority may request the launch of the guardianship of the pensioner, see. Guardianship Act § 16.

PCS. 2. The pensioner and the local council may agree that the local council will administer the pension.

PCS. 3. The municipality gives Payments Denmark notified of the decision or agreement referred to. Paragraphs. 1 and 2. Payments Denmark transfers to the municipality disposable pension, the pensioner would have received.

§ 37. Persons entitled to early retirement, are, without application from the 1st of the month after reaching pensionable age to receive pension.

§ 38. Social, child and Integration Affairs may lay down rules on the payment of pensions, including the amount of the personal allowance.

§ 38 a. The payment of pension ceases with effect from the 1st of the month after the decision has been taken that the recipient is entitled to care allowance under § 120 paragraph. 2 of the Act on social service when the recipient may receive care allowance from the date of termination of the pension payment.

PCS. 2. The payment of pension, see. Paragraph. 1, resumed with effect from the 1st of the month in which the allied door or a person requests the resumption.

Chapter 6

Annual assessment, recalculation, withdrawal, repayment, etc.

§ 39. The pension is fixed each January 1 based on the income calculated in accordance with §§ 27, 29 and 32 a.

PCS. 2. The pension is converted during the year,

1) if the revenue base changed more than purely temporary and a calculation based on the expected future income leads to a change in pension values, or

2) if there is a change in the personal circumstances which affect the amount of the pension, including

3) if the pensioner's spouse or partner dies.

PCS. 3. Conversion, see. Paragraph. 2, no. 1 and 2, will take effect from the 1st of the month after the Disbursement Denmark and the local council has received information concerning the changed circumstances. Conversion, see. Paragraph. 2, no. 3, will take effect from the day after the pensioner's spouse or cohabiting deaths. For a surviving spouse or partner who receive survivor's pension translated pension with effect from the day after the cessation of payment of survivor's pension, see. § 48.

PCS. 4. If disclosure of changes, see. Paragraph. 2, resulting in increase of the pension received by the Payments Denmark and the local council later than the time of the change, translated pension retroactively to the date of the change, but for a maximum period of 6 months from the date of receipt of the information in. Paragraph. 3.

PCS. 5. Social, child and Integration Affairs may lay down rules that ensure that Payment Denmark and the local council receives information relevant to the annual definition and conversion of the pension.

§ 39 a. Payments Denmark take every January 1st decide on the amount of capital according to § 14b. 2, Nos. 1-5, on the basis of the information most recently reported to the IRS for Tax Control Act Title II. Are there significant changes that will affect the payment of the health supplement, take Payout Denmark decide on the amount of assets on the basis of the pensioner and spouse or partner information about the current fortune.

PCS. 2. Payments Denmark take every January 1st decide on the amount of capital according to § 14b. 2, no. 6 and 7, on the basis of the latest information received from the pensioner and spouse.


PCS. 3. Payments Denmark decides in asset value again during the year if the pensioner requests and can document that the total available property does not exceed the property limit specified. § 49 paragraph. 1, no. 7. Payment of health allowance under § 14a can be made effective from the time of application and not retrospectively, even if the assets are reduced to the property limit at an earlier time.

§ 40. The pension is not paid when it is not raised in a year. Payments will be resumed on request.

§ 41. pensioner shall give Payments Denmark and the local council of any change in circumstances likely to cause changes to the pension, see. Chapter 3 of the Act on Legal Protection and Administration in Social Matters.

PCS. 2. Payments Denmark and the local council may require the pensioner, his spouse or partner information for the calculation and payment of the pension. If the information is not received within 3 months from the request shall no longer pension payment wholly or partly with the end of the month in which the deadline has expired. Pension payments will be resumed with effect from the 1st of the month after the information is received. If the pensioner because of special circumstances not able to provide the information within the first section. that period may be extended.

PCS. 3. pensioner shall give Payments Denmark and the local council about moving. When moving to another municipality in this country must apply for continued payment made to the receiving municipality.

§ 41 a. Persons receiving pension or disability pension and have permanent residence in Denmark, should give Payments Denmark announced a temporary stay of more than 2 months in countries outside the EU / EEA and Switzerland, though not for stay in Greenland or in the Faroe Islands.

PCS. 2. Persons covered by paragraph. 1, the pre-departure providing Payments Denmark notice of departure date and the expected date of return.

PCS. 3. If a temporary stay outside the countries listed in paragraph. 1, against expectations upon departure or later is expected to have or will have a duration of more than 2 months, communicated departure date and the expected date of return as soon as possible to Payments Denmark.

PCS. 4. Persons to whom paragraph. 1, to give Payments Denmark of the date of arrival home immediately after returning home.

PCS. 5. Persons covered by paragraph. 1 residing in a country outside the EU / EEA and Switzerland, but not in Greenland or the Faroe Islands, more than 2 months, and while studying abroad have or have foreign income, to give Payments Denmark disclosure and during the stay abroad each month, inform Payments Denmark on the amount of income.

§ 42. If a pensioner has failed to provide information in accordance with § 41 or otherwise knowingly improperly received pension, the pensioner or his estate to reimburse the amount wrongfully received.

§ 43. The municipal council can exceptionally order the recovery of personal allowances. Repayment may be required

1) when the personal allowance is granted because of reckless finances,

2) where, at the time when granted personal allowance, factors which show that the pensioner in a shorter period of time will be able to repay the aid, or

3) where a pensioner who has received a personal allowance is subsequently paid an amount covering the same period and the same purpose as the personal allowance.

PCS. 2. In the cases referred to in paragraph. 1, no. 1-2, repayment may only be required if the local council when granting the personal allowance has notified the pensioner of the repayment obligation.

§ 43a. The local council may decide that the pension entitlement under § 16 must be dormant.

PCS. 2. The local council may decide to withdraw the anticipatory pension in cases where the pensioner does not contribute to the necessary surveys. Chapter 3 of the Act on Legal Protection and Administration in Social Matters, training or other measures likely more durable to improve exercise capacity significantly.

§ 44. The municipal council shall decide whether to withdraw early retirement, if there has been a significant improvement in working capacity, which results in the pensioner may or herself by gainful work. In this regard, the municipal decision on whether the pension is to be maintained for up to 3 months after the date on which the disqualification under the 1st clause. can happen.


PCS. 2. retiree can bring up the matter of withdrawal of pension.

PCS. 3. After the age of 60 can retire without pensioner's consent not be denied.

§ 45. (Repealed)

§ 46. Inserting a person to incarceration in jail or prison, pensions shall be paid until the end of the month in which the sentence has commenced. If the pensioner before the stay was receiving his pension in advance, pensions shall be paid until the end of the month following the month in which the sentence has commenced. 1st and 2nd clauses. also applies to detention.

PCS. 2. Is there a reasonable prospect that the person concerned will be released over a period of about 6 months after the sentence has been started, the local council, however, decide that the pension can be paid a sum to cover expenses of rent and other. Payments Denmark moves the funds to the municipality. During the detention period can be mentioned in the first section. extended.

PCS. 3. Followed remand is not a conviction, the portion of the pension is not paid out of detention.

PCS. 4. jail or prison provides Payments Denmark and the municipality notice of the deployment and the time of release, if the stay must be expected to last beyond the period for which the payment of pension, see. Paragraph. 1 and 2.

PCS. 5. Social, child and Integration Affairs may lay down rules on

1) payment of pensions to persons who reside in the institutions which are referred to in paragraph. 1

2) payment of pensions to persons who are placed in care in private homes or residing in a commune, see. § 107 paragraph. 1 of the Act on Social Services

3) payment of pensions to persons staying in institutions subject to the Act on Social Services, but for which no fixed rules on the payment of pensions and

4) payment of pensions under the law of another country.

§ 46 a. Payment of pension ceases for people who deliberately evade criminal prosecution in this country where

1) the person is in custody,

2) the police is searching for the purpose of detention or

3) a custody order.

PCS. 2. Retirement benefits also cease for persons who knowingly fleeing from justice in this country, if the person is sentenced to imprisonment or other criminal sanction involving or allowing deprivation of liberty.

PCS. 3. The payment of pension ceases under subsection. 1 and 2 with effect from the date on which the person evaded prosecution or execution of sentence. If the person within the avoidance received his pension paid in advance pension will be paid until the end of the month in which the person evaded prosecution or execution of sentence.

PCS. 4. Where a prosecution, see. Paragraph. 1, not a conviction, the portion of the pension is not paid while the person evaded prosecution. The pension paid retroactively except for the deceased if the person dies before judgment in the case.

§ 46 b. The police or prison service must inform Payments Denmark and the municipality of evasion where the authority suspects that a person who deliberately evade criminal prosecution, see. § 46a paragraph. 1 or punishment execution laid. § 46a paragraph. 2, while receiving a pension. For persons residing abroad must Payments Denmark informed.

§ 47. Claims for retirement may not be subject to garnishment, or other legal proceedings, within a period of three months from the date of accrual of such claim. Agreement on such claims are invalid.

PCS. 2. Repayment requirement levied by the Payments Denmark and the municipality under regulations made by social, child and integration minister in consultation with the Minister of Taxation. It may be stipulated that a payment agreement will lapse if the debtor despite demands fail in services.

§ 48. Door one of two cohabiting spouses or partners who both receive social pensions, continued payment of pensioners' combined pensions (survivor's pension) for a period equal to 3 months from the day after the death. The payment of survivor's pension referred. However, § 33 paragraph. 8 happens to the surviving pensioner.

Chapter 7

Amounts and adjustment

§ 49. In determining the pension, the following amounts:

1) The basic amount under § 12 amounts to 69 648 kr. Annually.


2) The amount deducted from the assessed income for the basic amount according to § 27 paragraph. 5 represents 295,900 kr.

3) pension supplements under § 12 constitute annually for single 72,336 kr. In 2013, 72 336 kr. In 2014, 72 711 kr. In 2015 and 73 086 kr. In 2016 and subsequent years. For married and cohabiting pension supplement annually 34,968 kr. In 2013, 34 968 kr. In 2014, 35 343 kr. In 2015 and 35 718 kr. In 2016 and subsequent years. In the period 2016-2023 increased pension supplement with a compensation allowance, in. § 49 b.

4) The amount deducted from the assessed income of a spouse or partner who is not receiving social pension, cf.. § 29 paragraph. 5, 1st paragraph., Represents half of his income up to 204,300 kr.

5) The amount deducted from the assessed income for pension according to § 29 paragraph. 7 represents 65,300 kr. For singles and 131,000 kr. For married and cohabiting.

6) The amount deducted from the assessed income for heating allowance and health allowance under § 29 paragraph. 8 represents 18,800 kr. For single and 37,200 kr. For married and cohabiting.

7) The property limit for allocation of health allowances under § 14a represents 78,900 kr.

8) The early retirement in accordance with § 16 constitute the single 208.176 kr. Annually, of which the early retirement pension pension 57,000 kr. For married and cohabiting disability pension 176 952 kr. Per year, of which the early retirement pension pension 49,000 kr.

9) The amount deducted from the assessed income of the spouse or partner who is not receiving social pension, cf.. § 32a paragraph. 4 represents 176,952 kr.

10) The amount deducted from the total revenue base for pension entitlement under § 32a paragraph. 7 represents 70,900 kr. For single and 112 400 kr. For married or cohabiting.

11) For a spouse or cohabitant who is a pensioner, a maximum included 348,500 kr. In the revenue base. For a spouse or partner who is not a pensioner, a maximum conclude 230.500 kr. In the revenue base.

12) The minimum amount of pension paid according to § 31 paragraph. 4 represents 1/40 of the basic amount.

13) The minimum amount of pension payable under § 32 c paragraph. 2 represents 1/40 of the disability pension.

14) The contribution to the supplementary labor market, see. § 33 b, represents 5,760 kr. Annually.

PCS. 2. In determining the pension considered married and cohabiting as single if the marriage between the parties is terminated. A person shall not be regarded as a single person, if relevant after cohabitation repeal within the meaning. 1st clause., Partner with someone other than their spouse or partner.

PCS. 3. The amounts referred to in paragraph. 1 and §§ 69-72, adjusted once a year on 1 January the rate adjustment percentage, see. Act on Rate Adjustment Percentage and see. § 49a. The adjustment occurs first time on 1 January 2002. The amounts mentioned in PCS. 1, adjusted however the first time on 1 January 2014.

PCS. 4. The amounts referred to in paragraph. 1 pt. 1, 3, 8, 9 and 12-14, as well as in §§ 69-72, rounded to the nearest amount divisible by 12. The amounts referred to in paragraph. 1 pt. 2, 4-7, 10 and 11, rounded to the nearest amount divisible by 100.

PCS. 5. The amount which causes the heating allowance according to § 14 paragraph. 2, and health allowances under § 14 a reduction of 1 per cent. Under. § 31 paragraph. 3, calculated as the difference between the amount deducted under § 49 paragraph. 1, no. 5, and the amount deducted under § 49 paragraph. 1, no. 6, divided by 100. The amount calculated for single and an amount for married and cohabiting.

Provisions on the amount and regulation of the years 2016-2023

§ 49 a. In the annual adjustment referred. § 49 paragraph. 3, used the rate adjustment percentage for the fiscal year after deduction of a percentage referred to. Paragraphs. 2, the regulation of the amounts referred to in § 49 paragraph. 1, no. 1, 3 and 8.

PCS. 2. For fiscal year 2016, the percentage 0.3. For fiscal year 2017 the fraction shall be 0.4. For fiscal year 2018-2023 represents the percentage 0.75.

§ 49 b. Pension supplement, see. § 49 paragraph. 1, no. 3 shall be increased each January 1 for the period 2016-2023 with a compensation allowance. Compensation allowance is an amount equal to the smaller overall increase of the basic amount and the pension supplement in the current year as a result of the deduction of a percentage, see. § 49a.

Chapter 8

Appeals

§ 50. Local council decisions under this Act may be appealed to the Appeals Board in accordance with Chapter 10 of the Law on Legal Protection and Administration in the social field, see. However paragraph. 3.

PCS. 2. Payment of Denmark under this Act may be appealed to the Appeals Board, see. § 64 of the Act on Legal Protection and Administration in Social Matters.


PCS. 3. Decisions under Chapter 3 and in accordance with § 43a and § 44 may be appealed to the Board's Employment Committee. Complaints are treated under the rules of Chapter 10 of the Law on Legal Protection and Administration in the social field.

§§ 50a-51st (Repealed)

Chapter 9

Financing and reimbursement

§ 52. The government pays the cost of pensions under § 12 and Chapter 2 a. The municipality will hold 65 per cent. the cost of pension after § 16. The government pays the remaining 35 per cent. of the cost. Cost of early retirement for pensioners who have been released for the right to early retirement under this Act. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. shall be covered by the state and municipality with the same relative percentage by which the state and the municipality has incurred the cost of the person's basic amount and the pension supplement under the Act on the highest, middle, high plain and ordinary disability pension, etc.

PCS. 2. Municipal expenditure on personal allowance according to § 14 paragraph. 1, and health allowances under § 14a held by the state by 50 percent. Municipalities will hold 25 per cent. of the cost of heating allowance and kerosene supplement under § 14 paragraph. 2 and 3. The government pays the remaining 75 per cent. of the cost.

PCS. 3. The State shall bear the costs of pensions for persons who have permanent residence abroad.

§ 53. Stay municipality has access to reimbursement from a former municipality of residence in accordance with § 9 c of the Act on Legal Protection and Administration in Social Matters.

§ 54. Social, child and integration minister, in agreement with respectively Faroe Islands and Greenland Home Rule rules on expenditure for pensions under this Act to

1) persons who, at the behest of Faroese and Greenlandic social services'll stay in Denmark,

2) persons who, as a result of judgment for placement in a special secure unit or treatment in a hospital for the mentally ill'll stay in Denmark, and

3) persons from Denmark residing in the Faroe Islands or Greenland provided by the Danish social services.

PCS. 2. Dispute between Faroese and Greenlandic social welfare authorities and Danish social authorities of their obligations under these rules decided by the Appeals Board.

§ 55. The state refunds municipal expenditure for health allowance under this Act, where the cost is covered by EU law on the state reimbursement, the municipality reviewer claims accordingly and state receive the reported reimbursement from the debtor State social security authorities.

PCS. 2. Minister for Health and Prevention shall, after consultation with the social, child and integration minister rules on the national administrative implementation of intergovernmental reimbursement under EU law.

§ 56. (Repealed)

Chapter 10

Administration etc.

§ 56 a. Payments Denmark shall act on the state pension, heating allowance, petrol allowance, deferred pension, supplementary pension allowance and other allowances under Chapter 11. Payments Denmark also performs tasks for the right to include awarding an old age pension or early retirement by permanent residence abroad and tasks on the right to receive old age pension by resident abroad. Furthermore carries Payments Denmark all tasks related to the calculation and payment of disability benefits.

PCS. 2. Payments Denmark shall decide on the amount of the personal allowance rate and the available property.

PCS. 3. The municipal council handles tasks related personal allowance and health allowance to pensioners. In addition, responsible municipal council the tasks relating to early retirement, which is not mentioned in the paragraph. 1 and 2.

PCS. 4. The municipal council in the municipality of residence shall, without the citizen submit a request assess whether the citizen is entitled to other help from the municipality when Payments Denmark refuses to retire because of rules on vesting or awarding a fraction pension. The municipal council of the residential municipality must offer to provide guidance in accordance with § 5 of the Act on Legal Protection and Administration in the social field, when a disability pensioner transferred to the state pension. Payments Denmark must notify the municipality for persons covered by the situations mentioned in the 1st and 2nd clauses.

§ 57. The municipal council of the residential municipality administers the municipal duties under this Act. Section 3 of the Act on Legal Protection and Administration in the social field.


PCS. 2. The calculation of the income basis according to § 29 paragraph. 1 and § 32 a paragraph. 1, conducted by Customs and Tax Administration on the basis of information for the most recently completed fiscal year. The statement used with effect from the second calendar year following the income year.

PCS. 3. Tax Administration Act governing appeal against advance payment of income shall apply mutatis mutandis to decisions on the revenue base.

§§ 58-59. (Repealed)

§ 60. Social, child and Integration Affairs may lay down rules on deductions from the pension for any amount of pension received by a pensioner under foreign laws in the period for which a pension is payable under this Act.

§ 61. (Repealed)

§ 62. Payments Denmark exercises the powers local authorities under this Act relating to pension to be granted to persons resident abroad under this Act, under Regulation (EC) no. 883/04 on the coordination of social security systems and after rules in agreements with other states.

PCS. 2. In the exercise of the powers referred to in paragraph. 1, the §§ 18 and 21 do not apply to persons resident abroad. The basis for the decision on early retirement, see. § 19 shall consist of presentations of the facts and circumstances which may be provided by foreign pension authorities.

PCS. 3. Social, child and Integration Affairs shall lay down rules governing the administration of pension for persons residing abroad.

§ 62 a. (Repealed).

§ 62 b. (Repealed)

Chapter 11

Commencement and transitional provisions.

§ 63. This Act comes into force on 1 October 1984. The Act § 65, however, as from 1 January 1984 while the disability amount according to § 13, no. 3, not be paid with effect from 1 January 1985.

PCS. 2. Act on pension, see. Legislative Decree no. 436 of 9 September 1983 and the Law on disability and early retirement, etc., see. Legislative Decree no. 437 of the same date, repealed.

§ 64. Social, child and Integration Minister shall determine the administrative regulations issued under the said laws that remain in force after 1 October 1984.

§ 65. (Repealed)

§ 66. Persons October 1, 1984 are entitled to pensions under the Act on pensions and the Law on invalidity pensions and early retirement, etc., to receive either full pension under this Act or at least the same number fortieths of full pension under this Act so far, however, the provisions of Sec. 6

PCS. 2. Persons October 1, 1984 will receive pensions under § 3, paragraph. 1 and 2 of the Law on invalidity pensions and early retirement, etc., passes to the highest or intermediate early retirement pension. Persons January 1, 1984 was transferred to receive pensions under § 3, paragraph. 3 and 4 of the said Act and which at that time was under 60 years and persons awarded pensions under § 3, paragraph. 3 and 4 of the said Act before the age of 60, surpassing to receive increased ordinary disability pension. Other persons who receive pension according to § 3, paragraph. 3 and 4 of the said Act, surpassing to receive ordinary disability pension. Single women, on 1 January 1984 reached 62 without receiving pensions who are entitled to pensions in accordance with § 3, paragraph. 4 of that law, entitled to ordinary disability pension.

§ 67. Persons under 67 years of Danish nationality who by the Act shall receive full pension entitlement under § 3, paragraph. 3 and paragraph. 4 of the Law on invalidity pensions and early retirement, etc., have the right to obtain pension payments abroad as before.

§ 68. Notwithstanding § 5, paragraph. 1 and 2, persons over 67 years with Danish nationality who have resided in the kingdom for at least 10 years after age 15 years, of which at least 5 years immediately prior to age 67 are entitled to full pension, latest from 1 October 1989.

§ 69. For single women, at 30 June 1975, deferred their claims on the state pension is paid wait supplement with the following amounts, see. § 49:
of deferment until age 65 912 kr. Annually.
Of deferment until age 67 1,980 kr. Annually.
For single women, who before 1 April 1960, received a deferment increment or who would have qualified for such increment if the request for deferment increment was made before April 1, 1960, the age limit shall be 67 years and after 70 years .
For single women 31 December 1972 have deferred their pension claims, counted with the age, as it had when she began to receive pension.


PCS. 2. For other persons who have deferred their claims for state pension, June 30, 1975 and which are not covered by paragraph. 1, payable wait supplement with the following amounts, see. § 49:
of deferment until age 70 2,784 kr. Annually.
Of deferment until age 72 4,020 kr. Annually.
For persons 31 December 1972 have deferred their pension claims, counted with the age at which he had when the pension was first received. For married couples are, however, with the oldest spouse's age when the spouses or one of them began to receive pension.
Is the pension was claimed before April 1, 1960, replaced age limits with deferment for 2 and 5 years.

PCS. 3. For persons January 1, 1984 have deferred their claims on the state pension for at least 6 months after age 67 and is not covered by paragraph. 1 and 2, a deferment performance.
Benefit amounts for every six months deferred after 67 years 5 per cent., But not exceeding 30 per cent., Of the basic amount at the waiting end of the period, see. § 49. The deferment allowance can also be paid to persons who do not receive a pension because of rules of § 27

PCS. 4. pensioner does not satisfy the conditions in accordance with § 5, paragraph. 1, for a full pension, reduced wait surcharges and wait service in the same conditions as mentioned in § 5, paragraph. 2.

§ 70. (Repealed)

§ 71. Disability allowance is paid to pensioners who are entitled to the surcharge on 1 October 1984. allowance is 5,520 kr. Annually, see. § 49, and revenue is regulated by § 28 and § 31 paragraph. 1, as in force until 1 January 2003.

§ 72. Domestic assistance allowance paid to pensioners and disability benefit recipients who have the right to surcharge on 1 October 1984. allowance is 9180 kr. Annually, see. § 49.

§ 72a. (Repealed)

§ 72 b. For single persons, which in December 1993 received invalidity benefit and assistance or attendance allowance according to § 18, cf.. §§ 16 and 49, paragraph. 2, point 2., As applicable until 1 January 2003, paid a supplement that year, represents 28 236 kr. The supplement is governed by the rules of § 49 paragraph. 3, see. Paragraph. 4, and the cost borne by the rules of § 52 paragraph. 1, see. § 14 of Law no. 399 of 6 June 1991 amending the social statute and the law on social pensions (Restructured rules for early retirement, reimbursement rates and appeals structure, etc.).

§ 72 c. For pensioners, which on 1 January residing in municipalities where the sum of municipal and church tax rate exceeds 25.0 per cent., Paid a supplement which annually amounts to 59 kr. For single and 34 kr. For married and cohabiting for each 0.1 percentage points, as the sum of its tax after rounding to one decimal exceeds 25.0 per cent. Additional rounded up to the nearest amount divisible by 50. Appendix shall not be payable if before rounding amounts to less than 250 kr. For single and 150 kr. For married and cohabiting.

PCS. 2. The percentages referred to in paragraph. 1, increased as. January 1, 2002 by 0.4 percentage point and thereafter annually on. 1 January by a further 0.4 percentage points.

PCS. 3. The amounts referred to in paragraph. 1 is not regulated by the rules of § 49 paragraph. 3, see. Paragraph. 4. The cost of the allowance borne by the state.

§ 72 d. For pensioners who before 1 January of the current year is entitled to a pension in accordance. § 12, which satisfies the provisions of paragraph. 2-6, is paid an annual supplementary pension of up to 15,900 kr.

PCS. 2. The supplementary pension benefit is not paid if the pensioner and spouse or cohabitant total available property exceeds the property limit for allocation of health allowances, see. § 49 paragraph. 1, no. 7. The liquid asset accounts. 1 January by § 14b. 2 and 3 and § 14 c on the basis of the information after Tax Act Title II later reported to the tax authorities, and on the basis of the pensioner and spouse or partner information on liquid assets.

PCS. 3. The income basis for the additional pension benefit is calculated on the basis of the pensioner and spouse or cohabitant's total revenue. The total income accounts. 1 January following § 29 paragraph. 1-6, on the basis of the latest final assessed income or on the basis of expected future income if the income base has changed more than purely temporary. The assessed income is reduced by calculating the supplementary pension benefit of a deduction, see. § 49 paragraph. 1 pt. 6

PCS. 4. The supplementary pension allowance is reduced depending on the personal allowance rate calculated according to § 49 paragraph. 5.


PCS. 5. For pensioners who are entitled to a number fortieths of full age pension under § 5, paragraph. 2, reduced the calculated supplementary pension benefits in relation to the specified number fortieths.

PCS. 6. The supplementary pension benefit is not paid if the calculated performance is less than 200 kr.

PCS. 7. The supplementary pension benefit is paid out in January if Disbursement Denmark has the necessary information.

PCS. 8. The amounts referred to in paragraph. 1 adjusted once a year on 1 January the rate adjustment percentage, see. Act on Rate Adjustment Percentage. Regulation takes place the first time on 1 January 2014. The amounts are rounded to the nearest amount divisible by 100.

PCS. 9. The cost of supplementary pension benefits borne by the State.

§ 72 e. Social, child and Integration Affairs shall, in 2015 proposals for revision of this Act § 1 a.

§ 73. This Act does not apply to the Faroe Islands and Greenland.

Act no. 914 of 16 December 1998 contains the following commencement and transitional provisions. (The amendment pertains to §§ 29, 31, 32, 33, 41, 47, 49 and 72 c. The amendment relates to modified payment rules, equality of cohabiting with poisons, etc.) Information below § 3, paragraph. 3: Act § 1, no. 8, entered into force on 1 February 1999, cf.. Order no. 23 of 13 January 1999.
§ 3

PCS. 1. This Act comes into force on 1 January 1999, cf.. However paragraph. 2 and 3.

PCS. 2. §§ 29, 31 and 49 of the Social Pensions Act as amended in § 1, Nos. 1-6, 11 and 12 shall enter into force on 1 March 1999.

PCS. 3. Social, children and Integration Minister shall determine the date for the entry into force of § 1, no. 8

PCS. 4. §§ 29, 31 and 49 of the Social Pensions Act as amended in § 1, Nos. 1-6, 11 and 12 shall not take effect for people living in a relationship where one or both receiver social pension before 1 March 1999, unless they start a new cohabitation after March 1, 1999.

PCS. 5. § 32 of the Social Pensions Act as amended by this Act § 1, no. 7, apply for payment of pensions awarded under the Act.

PCS. 6. § 33 paragraph. 1, as amended in § 1, no. 8, applies to persons who become entitled to social pension after commencement of the Act, see. Paragraph. 3.

PCS. 7. For those granted the right to social pension after commencement of the Act, see. Paragraph. 3 and which have received prior pre-paid wages or a pre-paid maintenance benefit is paid an extra month's pension for the first month for which the payment of pension. The extra month's pension is paid in advance.

Act no. 287 of 12 May 1999 contains the following commencement and transitional provisions. (Amendment pertains §§ 2, 3, 4, 5, 6, 10, 12, 13, 14, 16, 18, 20, 28, 29, 31, 37, 44, 49, 52, 69, 70, 71, 72 , 72 b and 72 c. the amendment relates to the reduction of the retirement age from 67 to 65 years, etc.)
§ 2

PCS. 1. This Act comes into force on 1 July 1999, cf.. However paragraph. 2.

PCS. 2. § 1, no. 1 and 2, shall apply to persons who turn 60 years old on 1 July 1999 or later.

PCS. 3. Persons covered by paragraph. 2 who is resident in Denmark before 1 July 1999 and up to the age of 65 will be able to meet the exemption to the requirement of Danish nationality, see. Act § 2. 2, no. 1, when they could have had 10 years of residence in this country at the age of 67 years.

Act no. 1309 of 20 December 2000 contains the following commencement provisions. (The amendment pertains to §§ 17 b, 28, 29, 31, 39a and 49. The amendment relates to the abolition of the rule of allowance for fictitious income and changing the rules for calculating pension to marry etc.)
§ 2

PCS. 1. This Act comes into force on 1 April 2001, cf.. However paragraph. 2.

PCS. 2. § 1 pt. 3 and 4, shall enter into force on 1 January 2001. For giving away or other transactions made before 1 January 2001, shall the existing rules in §§ 28 and 29 of the Act on social pension shall continue to apply.

Act no. 285 of 25 April 2001 contains the following commencement and transitional provisions. (The amendment pertains to §§ 1, 3, 5 and 7, ch. 2 and 3, §§ 28-32, Sec. 4 a, §§ 33, 33 a, 33 b, 37, 39, 39a, 43a, 44, 46, 47, 49, 52, 57, 59, 62, 69, 70, 71, 72, 72 b and 72 c. the amendment relates to the early retirement reform.) Information below § 6 paragraph. 3: The notice in the Official Gazette on 26 April 2001.
§ 6

PCS. 1. This Act comes into force on 1 January 2003 stated. However paragraph. 3-8.


PCS. 2. For people who have turned 60 before July 1, 1999, the early retirement after the 1 January 2003 applicable rules granted until after 67 years.

PCS. 3. § 1, no. 32, comes into force after publication in the Official Gazette.

PCS. 4. § 1 does not apply to persons who are awarded disability pension, disability benefit or assistance and attendance allowance, or who commenced proceedings before 1 January 2003 with the exception of Nos. 3 and 18-21, cf.. However, PCS. 5 and no. 30 and 31. For these individuals still apply until then applicable rules of § 1, § 3, paragraph. 5, §§ 13-18, § 19 paragraph. 2-4, § 20a, §§ 28-32, § 33 paragraph. 1 and 2, § 37, § 39 paragraph. 1, § 39a, § 44, § 46, § 49, § 52 paragraph. 1 and 2, § 57 paragraph. 2 and 3, § 59 paragraph. 1-4, § 62 paragraph. 2, § 72, § 72 b and § 72 c of the Act on social pension1).

PCS. 5. Pensioners already covered by paragraph. 4 may be from January 1, 2003 choose voluntarily to be covered by the ATP scheme in accordance. § 33 of the Act on social pension as amended in § 1, no. 18-20, and of the supplementary pension scheme see. § 33 b of the social pensions Act, as amended in § 1, no. 21. People who have chosen to be covered by it until 1 January 2003 the applicable provision of § 33 of the Act on social pension automatically switches on a voluntary basis to be covered by § 33 of the Act on social pension as applicable after 1 January 2003.

PCS. 6. For individuals who are granted early retirement pension, or who commenced proceedings before 1 January 2003 shall continue to apply the until then §§ 2, 4 and 5 of the Act on Child advance on maintenance payments.

PCS. 7. § 27 of the Act on active social policy as worded by § 4, no. 1, shall apply to persons who are awarded disability pension after the from January 1, 2003 applicable rules.

PCS. 8. Individuals who are awarded disability pension or allowance, or who commenced proceedings before 1 January 2003, however, regardless of § 5, no. 1 and 2, by the end of 2002 entitled to housing allowance by the rules of law on individual housing benefits that apply to recipients of state pension.

Act no. 394 of 28 May 2003 contains the following commencement and transitional provisions. (The amendment pertains to §§ 29 and 32a. The amendment relates to improving the conditions for employee share schemes.) Information below § 17 paragraph. 1: The notice in the Official Gazette took place on 30 May 2003.
§ 17

PCS. 1. This Act shall come into force the day after publication in the Official Gazette.

PCS. 2. § 1, no. 6, 7 and 9, and §§ 4, 5, 11 and 13-16 applies to shares, options for shares and rights to shares granted July 1, 2003 or later, see. however paragraph. 6. For equities, options for shares and rights to shares granted before 1 July 2003 the previous rules, including the rules of the Assessment Act §§ 28 AC continued use.

PCS. 3-5. (Omitted)

PCS. 6. For equities, options for shares and rights to shares granted before 1 July 2003 and the date of the employee's taxation of the shares received, etc. occurs on 1 January 2003 or later, the employee and the company who have made such shares, etc., agree on the rules of the Assessment Act § 7 H, as worded by § 1, no. 6 shall apply. Such agreement shall be such reporting is carried out for the calendar year in which the agreement is entered into.

PCS. 7. Where the application of the rules in paragraphs. 6 requires changes in the agreements concluded in the allocation of shares, etc., to adjust the agreements to an application of the rules in the Tax Assessment Act § 7 H, considered such changes are not posing a disposal and acquisition of new shares, options or warrants.

PCS. 8. The rules of § 6 a paragraph. 5, no. 2, of the Danish Growth Fund as amended by § 12, no. 2, only applies to shares deposited for payment of duty on April quarter of 2003 or earlier.

Act no. 327 of 18 May 2005 contains the following commencement and transitional provisions. (The amendment pertains to §§ 34, 46-46 b and 53. The amendment relates to the termination of the payment of social pension and other benefits avoidance of criminal prosecution or enforcement.)
§ 13

PCS. 1. This Act shall enter into force on 1 July 2005.

PCS. 2. This Act applies to persons who deliberately evades prosecution or executing July 1, 2005 or later.


PCS. 3. If the pension payment at the commencement of the Act has ceased after the previous rules in § 46 of the law on social pensions, resumes pension payment at end of stay after the previous rules in the Act § 34.

PCS. 4. If the pension payment at the commencement of the Act has ceased after the previous rules in § 45 of the Act on the highest, middle, high plain and ordinary disability pension, etc. resumes pension payment at end of stay after the previous rules in the Act § 34.

Act no. 445 of 9 June 2008 contains the following commencement and transitional provisions. (The amendment pertains to §§ 15 a, 15 d, 29, 32a and 49. The amendment relates to increased basic allowance for pensioners reduced employment requirements for deferred pension and security for the right to early retirement.)
§ 3


This Act shall come into force on 1 July 2008.
§ 4


Access to deduct income from personal work according to § 29 paragraph. 1, no. 4, in the Social Pensions Act as amended by this Act § 1, no. 4, § 32a paragraph. 1, no. 4, as worded by § 1, no. 5 and § 26 paragraph. 1, 3rd clause., As amended by this Act § 2, no. 2, applies in 2008 alone, revenue from personal work for the period from 1 July 2008 and up to a total of 15,000 kr.

Act no. 521 of 12 June 2009 contains the following commencement and transitional provisions. (The amendment pertains to §§ 29 and 32 a. Amendment of impact changes as a result of Spring Package 2.0, etc.)
§ 29

PCS. 1. This Act shall come into force the day after publication in the Official Gazette and shall take effect from the tax year 2011, see. However paragraph. 2-10.

PCS. 2. § 1, no. 5, with effect from tax year 2008.

PCS. 3. § 2, no. 4, with effect from 1 January 2009.

PCS. 4. For the tax years 2009 and 2010 offset customs and tax administration excess labor in NONdecay underpaid tax with the effect that the basis and thus outstanding tax allowance is reduced by the credited contributions. It happens only on excess contributions that could be paid to the customs and tax authorities by the deadline of Withholding Tax Act § 59. The provision in the 1st and 2nd clauses. shall apply for excess contributions recorded for the income years 2006-2008.

PCS. 5. § 21, no. 1 and 2 and § 28 shall take effect from 1 January 2010. Contribution basis as specified in point 1. in the proposed wording of § 21, no. 1 of § 17f paragraph. 1 of the Act on Labour Market Supplementary follows However, for 2010 the current provision in § 17f paragraph. 1 of the Act on Labour Market Supplementary, just like the reference to the rules on collection, etc. in this paragraph and in the proposed wording of § 21, no. 2 of § 17f paragraph. 2, for the 2010 fiscal year resulting from the current provision in the Act on Labour Market Supplementary Pension.

PCS. 6. § 1, no. 7, 9, 17, 21, 23, 31, 32, 34, 36 and 38-40, § 7, no. 5, 6 and 12, § 8, no. 1-7, 9 -18, 20-24 and 26, and §§ 13-18, 20, 22-25 and 27 have effect from the income year 2010.

PCS. 7. For the 2010 income year, the basic amount of the Withholding Tax Act § 48 E, paragraph. 3, no. 5, to 63.800 kr.

PCS. 8. For the withholding obligation Act has effect for salaries, wages, etc., payable on or after 1 January 2011. The first section. apply mutatis mutandis to salaries, wages etc. paid before 1 January 2011, to the extent that wages etc. by deduction of preliminary tax for Withholding Tax attributed to a period after 31 December 2010.

PCS. 9. § 23 paragraph. 3 and 4 of the Act on labor for the collection of employee contributions for 1994 on the basis of ATP arrears and employment minister access to lay down detailed rules on the calculation, collection and payment of contributions on the basis of ATP arrears shall continue to apply.

PCS. 10. § 8 applies when a person has died on 1 January 2011 or later, see. However paragraph. 6

Act no. 429 of 28 April 2010 contains the following commencement and transitional provisions. (The amendment pertains to §§ 3, 11, 15 d, 29, 32a, 46b, 55 and 62. The amendment relates to the competence to decide on the applicable law, etc. by EC Regulation no. 883/04 on the coordination of social security systems, etc. )
§ 20

PCS. 1. This Act shall enter into force on 1 May 2010.

PCS. 2. The previous rules in § 46 paragraph. 3, and §§ 86 a and 87 a of the Danish Unemployment Insurance Act continues to apply in cases involving benefits paid under Article 69 of Regulation (EEC) No. 1408/71.


PCS. 3. References to Regulation (EEC) No. 1408/71 remain in force and application of this Regulation is maintained in relation to the individual EEA countries and Switzerland, as long as each EEA country or Switzerland have not joined the Regulation (EC ) no. 883/04.

Act no. 1603 of 22 December 2010 contains the following commencement and transitional provisions. (The amendment pertains to § 9. The amendment concerns the harmonization of rules on calculating the period of residence for entitlement to state pension.)
§ 2

PCS. 1. This Act comes into force on 1 January 2011, cf.. However paragraph. 2.

PCS. 2. The previously applicable § 9 of the Social Pensions Act shall continue to apply in the calculation of the accrual basis of eligibility for old age pension for aliens who are granted residence in Denmark under the Aliens Act § 7 or § 8, which has entered Denmark before the commencement of the Act, and who have attained the pensionable age before 1 January 2021.

Act no. 1386 of 28 December 2011 contains the following commencement and transitional provisions. (The amendment pertains to §§ 1 a, 15 d, 17, 18, 19, 21, 29 and 33. The amendment relates to the increase of the retirement age, the introduction of senior early retirement, etc.)
§ 2

PCS. 1. This Act shall enter into force on 1 January 2012, without. Prejudice to paragraph. 2.

PCS. 2. § 1, no. 2-11, shall enter into force on 1 January 2014.

PCS. 3. A person liable employer under the Act on Workers' Compensation can not cancel an insurance due to an increase in the premium, which is justified by an increase in costs, which is a result of the adoption of this law.

Law no. 326 of 11 April 2012 contains the following commencement and transitional provision. (Amendment pertains §§ 7 13-14 a, f 15-15, 29, 31-32, 33-33 d, 36, a 39-39, 41-41 a, 46, 46b, 47, 49, 50 , 52, 56 a, 57, 62-62 a and 72 d. the amendment to the allocation of regulatory responsibilities between municipalities and Payments Denmark, etc.)
§ 25

PCS. 1. This Act comes into force on 1 October 2012, see. However paragraph. 2-4.

PCS. 2-3. (Omitted)

PCS. 4. Act §§ 1-3, § 7, no. 7, and §§ 15, 17 and 24 shall enter into force on 1 March 2013.
§ 26

PCS. 1. Cases in which authority responsibilities to Payments Denmark by this Act §§ 1-5, 9, 13 and 24, and at the commencement of the Act is pending or completed in the municipality treated finished in Payments Denmark.

PCS. 2. If the citizen has consented to the municipality in accordance with § 11 a paragraph. 1 of the Act on Legal Protection and Administration in the social field on a matter which by this Act §§ 1-5 and 13 transferred for treatment in Payments Denmark, the payout Denmark deal with the matter without further consent. If the citizen has consented to the complaints board or the employment appeals board in accordance with § 11 a paragraph. 5 of the Act on Legal Protection and Administration in the social field on a matter which by this Act §§ 1-5 and 13 transferred for treatment in Payments Denmark, the Appeals Board consider the case without further consent.

PCS. 3. Decisions taken by the municipality before the Act comes into force on matters covered by this Act §§ 1-5, 9 and 13 passes to Payments Denmark and appealed after the coming into the respective fields, may be brought before the Social Appeals Board as the first and only administrative review body referred to. § 64 of the Act on legal Protection and administration in social Matters. § 66 of the Act on Legal Protection and Administration in the social field on duty to re-examine the case does not apply.

PCS. 4. Cases where authority responsibilities to Payments Denmark by this Act §§ 1-5, 9 and 13, before its adoption for the respective portfolios are brought before the Social Tribunal or Employment Appeals Tribunal and not by Act comes into force for the respective matters are settled, treated finished the Appeals Board as the first and only administrative appeals body.

PCS. 5. Decisions under this Act §§ 1-5, 9 and 13, as before its adoption for the respective fields of responsibility taken by the Social Welfare Board or Employment Appeals Tribunal may be appealed to the Appeals Board or the Board's Employment Committee under the current rules. § 66 of the Act on Legal Protection and Administration in the social field on duty to re-examine the case does not apply.


PCS. 6. Demands that the municipality may have against the citizen, or requirements that the citizen may have against a municipality after the Act §§ 1-5, 9 and 13 at the commencement of the Act for the respective fields of responsibility passes to Payments Denmark. Claims for which the municipality has initiated the collection of the repayment shall remain in the municipality, unless the claim collected by offsetting or deducted from a benefit after commencement of the Act for the respective remits payment of Payments Denmark, or in cases where the payout Denmark take a new Decision relating to the same claim.

PCS. 7-9. (Omitted)

PCS. 10. On matters where authority responsibilities to Payments Denmark by this Act §§ 1-3 and 24, disclose the Municipality of Copenhagen later than 1 January 2013, an electronic copy of all cases in which the municipality in the period from 1 January 2011 to March 1, 2012 final decision. Payments Denmark shall only use these cases for training purposes and only during the period from 1 January 2013 to 28 February 2013.
§ 27

PCS. 1. At the commencement of the Act, responsibility for the storage of records and the safeguarding of the archival interests in matters concerning payout Denmark matter:

1) The local council in the past and passive led cases on the areas where the authority responsible for the Act §§ 1-5, 13 and 24 transferred to Payments Denmark, finishing and passive led proceedings in accordance with § 9, where the local council has taken a decision under the Act for a child and youth performance.

2) The local council in cases where continued disbursement of the matters covered by the Act §§ 1-5, 13 and 24 to be transferred to Payments Denmark, and where the local council has decided for grant of a benefit prior to the time the subject matter passes to Payments Denmark, and cases in accordance with § 9, where the local council has taken a decision under the Act for a child benefit, see. however no. 3.

3) Payments Denmark in cases under the Act §§ 4 and 9, where the local council has decided to meet international obligations, and which continued disbursement.

4) Payments Denmark in all other cases on the areas where the authority responsible for the Act §§ 1-5, 9, 13 and 24 transferred to Payments Denmark, which are not covered by no. 1 or 2.

PCS. 2. The municipality must request of Payments Denmark send a copy of the requested documents from the proceedings in accordance with paragraph. 1 pt. 1 or 2 are held in the municipality. The municipality has in connection with requests for copies of acts of Payments Denmark without the consent of the citizen the right to review and sort a case in which the municipality holds for Payments Denmark, in order to meet the payment request of Denmark. The municipality has the right to review and sort a case in which the municipality holds for Payments Denmark, if the case contains information relating to the municipality's mandate and if the municipality has an objective need for the information.

PCS. 3. Social, child and Integration Minister may on the recommendation of the board of Payments Denmark lay down rules on the payment Denmark from 2015 to pay a fee to the municipality to carry out the task in accordance with paragraph. 2, first sentence., And rules on phasing out the municipal archive commitment to Payments Denmark from 2018.

Act no. 928 of 18 September 2012 contains the following commencement and transitional provision. (The amendment pertains to §§ 49-49 b and 72 d. The amendment relates to altered regulation of various transfer payments in the years 2016 to 2023 and increase in supplementary pension benefits and pension supplements for pensioners).
§ 9

PCS. 1. This Act shall enter into force on 1 January 2013.

PCS. 2. The calculation of a municipality's final tax and church tax for the tax year 2013 in accordance with § 16 of the Act on local income corrected the calculated final tax for the estimated impact of changes in the tax base for municipal and church tax for 2013 resulting from amendments to § 72 d, PCS. 1, in the Social Pensions Act as amended by § 7, no. 5.

PCS. 3. The calculated correction of the municipality and the church's final tax under subsection. 2 sets of Economic Affairs and Minister of the Interior on the basis of the information concerning the income year 2013 are available at. 1 May 2015.

Act no. 1380 of 23 December 2012 contains the following commencement and transitional provision. (The amendment pertains to §§ 3, 16-19, 21, 33 b-33 e, and 49. The amendment relates to reform of early retirement and flexible working arrangements, including the introduction of resource process, rehabilitation team, flexible wage subsidies, etc.)
§ 21

PCS. 1. This Act comes into force on 1 January 2013 under. However paragraph. 2-6 and 8.


PCS. 2. Employment Minister shall determine the effective date of § 1, n. 48 and § 75 paragraph. 1, no. 6 and § 77 paragraph. 2 and 3 of the Act on active social policy as worded by § 3, no. 20

PCS. 3. Persons before the date of entry into force of paragraph. 2 has received unemployment allowance shall, within 3 months after the entry into force have laid resume in Jobnet and have a CV interview.

PCS. 4. Employment Minister shall determine the effective date of § 70 grams Act on active employment as worded by § 1, no. 41, § 1, no. 49-51.

PCS. 5. § 25a paragraph. 4, no. 4, §§ 25 b-25 d and § 25e paragraph. 1 and 2 of the Law on Responsibility and Management of the Active Employment as worded by § 2, no. 4, on cooperation between the municipality and the region on health counseling and assessment shall enter into force on 1 July 2013. A municipality and a region can choose to sign a cooperation agreement on health counseling and assessment to the municipality from a clinical function in the region as specified in §§ 25 b and 25 d, which took effect on a date prior to 1 July 2013. until cooperation agreement is concluded, the municipality must ensure that rehabilitation team has a healthcare representative to respond to a health coordinator function with health advice in the team, including contributing to the rehabilitation team setting.

PCS. 6. Employment Minister shall determine the effective date of the amendments to § 62 paragraph. 1, § 63, § 66 paragraph. 2 and § 68 a paragraph. 12 and 13 of the Law on Responsibility and Management of the Active Employment as worded by § 2, no. 6-8 and 10

PCS. 7. ATP may, instead of notifying the taxpayer for the payment of taxes while the payment, see. Pension Investment Tax Act § 23 paragraph. 1, Item 4. Notify the taxpayer for the payment of tax in connection with the final statement of the supplementary occupational pension for early retirement in the annual pension statement. 1st clause. has effect from 1 January 2013 to 30 June 2013.

PCS. 8. Act § 11, no. 3 and 5 shall enter into force on 1 January 2014.
§ 22

PCS. 1-9. (Omitted)

PCS. 10 § 3, paragraph. 5, in the Social Pensions Act as amended by this Act § 11, no. 1 shall not apply for disability pensioners who by the Act shall have the right to early retirement under the permanent residence abroad, as long as the disability pensioner has continuously resident in a non-EU / EEA country or Switzerland. For such cases, the option, the current § 3, paragraph. 5 of the Act on social pension application.

PCS. 11, §§ 16-19 in the Social Pensions Act as amended by this Act § 11, no. 2, shall not apply in matters relating to eligibility for a pension if the local council before January 1, 2013 has decided that the case released for treatment under the rules on early retirement. For such cases, the rules previously applicable rules in §§ 16-19 of the Act on social pension application, pending a final decision in the case.

PCS. 12. Amounts accumulated in separate accounts in the supplementary occupational pension for early retirement at the Labour Market Supplementary transferred with effect from 1 January 2013 to the Labour Market Supplementary Pension for administration and management with the fund's other assets.

PCS. 13. For account holders on 31 December 2012, a separate account in the supplementary occupational pension for early retirement at the Labour Market Supplementary, used the account holder deposits to acquiring a lifelong pension in the Labour Market Supplementary 1 January 2013 in accordance with § 8 c of the Act on the Labour Market supplementary, as no prior acquisition deductible amount under § 16 of the Danish Labour market supplementary pension, as the acquired pension rights do not include the right to benefits under § 14b. 3 and § 14 e, paragraph. 3 of the Act on Labour Market Supplementary referred. However paragraph. 14

PCS. 14. The account holder's balance after paragraph. 13 divided into a guarantee contributions, which account for 80 per cent. of total funds used for the acquisition of guaranteed pension and a bonus contributions diverted to the Labour Market Supplementary Pension bonus potential.

PCS. 15. Guarantee contribution pursuant to subsection. 14 used for the acquisition of guaranteed pension January 1, 2013 after the Minister of Employment fixed tariff set. Paragraphs. 16. Before the acquisition of guaranteed pension deducted no amount according to § 16 of the Danish Labour Market Supplementary Pension, as the acquired pension rights do not include the right to benefits under § 14b. 3 and § 14 e, paragraph. 3 of the Act on Labour Market Supplementary Pension.


PCS. 16. The Minister for Employment shall, on recommendation from the board of the Labour Market Supplementary a tariff, see. Paragraph. 15. The tariff is determined on the basis of per. December 31, 2012 market based vesting interest calculated in accordance with the principles of the pension base in the Labour Market Supplementary Pension, see. § 18 of the Danish Labour Market Supplementary Pension.

PCS. 17. Account holders on 31 December 2012, a separate account in the supplementary occupational pension for early retirement at the Labour Market Supplementary and born in the period from 1 January 1949 to 31 December 1952 may opt to acquire life pension in the Labour market Supplementary only following state pension age with a value equal to the funds in the separate account 31 december 2012 plus a business until pensionable age. Division into guarantee contributions and bonus contributions and acquisition of guaranteed pension is done according to the rules laid down by § 8 c of the Act on the Labour Market Supplementary Pension at the time the account holder when the state pension age.

PCS. 18. Labour Market Supplementary lay down detailed rules on the size of the interest and the principles governing the return on deposits December 31, 2012, see. Paragraph. 17

PCS. 19. Social, child and Integration Minister may on the recommendation of the Labour Market Supplementary lay down rules on transfer 1 January 2013 of separate accounts in the supplementary occupational pension for early retirement at the Labour Market Supplementary and acquisition of pension rights in ATP Lifelong Pension, see. Paragraph. 13-17.

PCS. 20. § 16, nos. 1-3 of this Act shall take effect from the income year 2013.

PCS. 21. Notwithstanding § 14 paragraph. 2, no. 4 of the Act on municipal compensation and general grants to municipalities include the municipal additional costs for municipalities as employers of workers' compensation is not in determining the state's annual subsidy to municipalities.

PCS. 22. Notwithstanding § 3, paragraph. 2, no. 4 of the Law on financing of the regions included the regional additional expenses for the regions as employers of workers' compensation is not in determining the state's annual subsidy to the regions.
§ 23


A person liable policyholder may not terminate an insurance due to an increase in the premium, which is based solely on an increase in costs, as a result of this law.

Act no. 218 of March 5, 2013 contains the following commencement and transitional provision. (The amendment pertains § 52. The law regards voluntary transition to retirement after the law on social pensions)
§ 4


This Act shall come into force on 1 April 2013.
§ 5


Payments Denmark shall, by 31 May 2013 giving recipients of disability pension and recipients of disability benefits under the Act on the highest, middle, high plain and ordinary disability pension, etc. written notice of right to transition to the pension entitlement under the Social Pensions Act, see. § 44 , PCS. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2.

PCS. 2. Payments Denmark and the local authorities must, in their own jurisdiction advise early retirees who request it, the consequences of the transition to retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2. The guidelines shall be based on the pensioner's actual current conditions.

PCS. 3. Persons who have requested payout Denmark for release for the right to early retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, subject to the right to early retirement after the law on social pensions with effect from the 1st of the month following the nearest month after the request is filed pursuant. however paragraph. 8.


PCS. 4. For persons who are released into early retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, pay Payments Denmark a corrective amount for the period from 1 January 2013 until the 1st of the month in which is entitled to disability pension after the law on social pensions, however long until 31 december 2013. the correction amount is calculated as the difference between the salary actually received basic amount, pension, disability amount, disability amount, the extra performance and unemployability of the month, which calls for the transfer of the right to early retirement after the law on social pensions, and the first monthly payment of pension entitlement under the social pensions Act, see. paragraph. 3. The corrective amount granted for each of the months in which paid disability pension under the Act on the highest, middle, high plain and ordinary disability pension, etc. in 2013. A negative overall volume is set to zero. Correction shall be paid together with the first monthly payment of pension entitlement under the Social Pensions Act. Correction amount is tax free.

PCS. 5. Cost of corrective amount referred. Paragraphs. 4 shall be covered by state and municipality. The state and the municipality bears the costs of corrective amount with the same relative percentage by which the state and the municipality has incurred the cost of the person's basic amount and the pension supplement under the Act on the highest, middle, high plain and ordinary disability pension, etc.

PCS. 6. Payment Denmark's decision on corrective amount referred to. Paragraphs. 4, can be appealed to the Appeals Board, see. § 64 of the Act on Legal Protection and Administration in Social Matters.

PCS. 7. For individuals who according to § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, has the right to early retirement after the law on social pensions, includes the right to receive pension abroad is not early retirement pension pension.

PCS. 8. Release for early retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, continued its rights and obligations under the Act on the highest, middle, high plain and ordinary disability pension, etc. contained in the Act § 2, § 3, paragraph. 1-3 and §§ 4, 5, 8 and 9.

PCS. 9. The release for early retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, see § 32 b of the Danish social pension for the first pension calculation does not apply. The pension is determined and converted in accordance with § 39 of the law on social pensions.

PCS. 10. The release for early retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, paid disability pension monthly in advance, if the disability pension under the Act on the highest, middle, high plain and ordinary disability pension, etc. was paid in advance.

PCS. 11. Release for early retirement after the law on social pensions, see. § 44 paragraph. 5 of the Act on the highest, middle, high plain and ordinary disability pension, etc. as amended by Act § 1, no. 2, contributions to the ATP, see. § 33 of the Act on social pensions, with effect from the 1st of the month where he is entitled to early retirement under the rules of the social pension.

PCS. 12. Claims for refund of pension, see. §§ 42 and 43 of the Act on the highest, middle, high plain and ordinary disability pension, etc., may be deducted in the correction amount without. Paragraphs. 4. If the requirement can not be met in the correction amount is deducted from the remaining requirements of the pension in accordance with § 32 of the law on social pensions.

PCS. 13. The Director of the Pension Protection Agency may exercise the powers of municipalities and Disbursement Denmark, in accordance with § 1, no. 2, § 2 and paragraph. 1-12 relating to early retirement, provided pursuant to Regulation (EC) no. 883/04 on the coordination of social security schemes, early retirement to be granted under agreements with other states, and early retirement, which also granted to persons resident abroad, under the rules of the Act on the highest, middle, high plain and ordinary disability pension, etc. and the law on social pensions.

Act no. 493 of 21 May 2013 contains the following commencement and transitional provision. (The amendment pertains § 50. The law regards simplification of complaint structure on the social and employment area)
§ 25



This Act shall come into force on 1 July 2013.
§ 26


(Omitted).

Act no. 494 of 21 May 2013 contains the following commencement and transitional provision. (The amendment pertains to §§ 3, 46 b, 56 a, 62 and 62 a. The amendment concerning the transfer of the Pension Protection Agency's tasks to Payments Denmark)
§ 11

PCS. 1. This Act shall enter into force on 1 June 2013.

PCS. 2. Payments Denmark finalize cases on the fields as a result of Act §§ 3-6 transmitted to the processing of Payments Denmark, and not before its adoption is finalized by the Pension Protection Agency. Customs and Tax Administration finalize cases as a result of Act § 9 transferred for treatment in customs and tax administration, if they have not been settled by the Pension Protection Agency on the date of the Act.

PCS. 3. Payments Denmark can without re-consent cases under paragraph. 2, if the individual has consented to the Pension Protection Agency according to § 11 a paragraph. 1 of the Act on Legal Protection and Administration in Social Matters.

PCS. 4. Payment Denmark takes over the Pension Protection Agency claims against the citizen and the citizen's claims against the Pension Protection Agency that may be available at the commencement of the Act, in cases as a result of Act §§ 3-5 transferred to Payments Denmark.

Social, Child and Integration Ministry, 23 September 2013
PMV
Jesper Zwisler
/ Dorthe Bech Vizard

Official notes

1) 2nd sentence. is terminated in accordance. Act no. 1164 of 19 December 2003.