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Bekendtgørelse Om Fleksydelse

Original Language Title: Bekendtgørelse om fleksydelse

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Table of Contents
Chapter 1 Enrollment and notification of the flexation system
Chapter 2 Payment of Merge Benefits
Chapter 3 Inherit to Merge Event
Chapter 4 Merge Supply Calculation
Chapter 5 Merge allowance payment
Chapter 6 Repayment of Merge allowance
Chapter 7 Repayment of the flex allowance contribution
Chapter 8 Entry into force.

Completion of the Merge allowance

In accordance with section 2 (2), 3, section 2 (a) (1). 8, section 3, section 3 (a), 6, section 6, section 10, section 15, section 3, section 17, paragraph. 13, section 19, section 21, paragraph 1. 1 and 3, section 26, section 30 and section 33 of the Merge allowance law, cf. Law Order no. 943 of 25. August 2014, determined by authorization :

Chapter 1

Enrollment and notification of the flexation system

Enrollment

§ 1. When Udbetaling Danmark is notified that a municipality has searched a person for flexing jobs, cf. Chapter 13 of the Act on Active Action for Employment, Denmark shall inform the person that this is enrolled in the flex-system scheme with effect from 1. of the month following the search.

§ 2. Payments Denmark ' s orientation in accordance with section 1 shall contain at least the following conditions :

1) The terms of continuing registration.

2) The conditions for receiving merge service.

3) Contribution collection, cf. Chapter 2.

4) The conditions for reporting out of the scheme, cf. § 7.

5) The citizen's information obligation, in accordance with the Law on Payments Denmark.

Anciennity

§ 3. On the basis of the ancienity earned by the payment of merging contributions, the membership of the unemployment fund and paid for paid compensation payments, etc., cf. Section 2 (2) of the law. 1, no. 4, and paragraph 1. 2, which is carried over to the Merge System, the Udbetaling Danmark shall send a statement to the person over the earned ancienity. Payments Denmark also provides information on whether there is any possibility of obtaining the right to merge before the age of the population of the population.

§ 4. Law of the Act 2, paragraph 2. 1, no. 4 may be deviated from the rules laid down in paragraph 1. Two and three.

Paragraph 2. A person may have calculated ancienity in accordance with the rules laid down in paragraph 1. 4, if the person

1) was born before 1. July 1966,

2) have been unable to obtain or maintain normal conditions for a lasting capacity for working conditions, and

3) has had a certain attachment to the labour market through paid employment, participation in revalidation bids, etc.

Paragraph 3. This is a prerequisite for the subject of paragraph 1. 2 that the person due to a reduced capacity of work does not have the opportunity to satisfy the conditions of the ancienity of the section 2 of the law. Paid-off contributions shall be paid to the flex-system scheme from 1. July 2001, or from 1. in the month following the first visitation to a flexing job.

Paragraph 4. A person covered by paragraph 1. 2 may meet the requirement of earnings of the section 2 (2) of the law. 1, no. 4, in the event of an uninterrupted payment of the merging contribution from the enrollment to at least flex-sycaper age. The uninterrupted earning period after 1. Act. must be at least five years.

The pressure system

§ 5. A person who has been a member of a a case pending notification of the merge system scheme, cf. Section 4 (4) of the law. 1 and which have previously chosen the compensation scheme from, may obtain entitlement to a flexible allowance in accordance with the section 3 of the law.

Notification

§ 6. If a person is unable to obtain the right to merge, cf. Section 3 takes the payment Denmark Decision on the notification of the flexation system. The notification shall have effect from the date of the date, cf. § 1.

Paragraph 2. For Udbetaling Danmark, Denmark will be required to use the right to merge, which shows that the person may be entitled to a flexible allowance may be issued in accordance with paragraph 1. 1 is deleted.

§ 7. One person can always come out of the flex-system scheme. The enrollment shall take effect from 1. in the month following that Payments Denmark has received written notification of the person reporting out of the scheme, cf. however, paragraph 1 3.

Paragraph 2. Payments Denmark shall in writing confirm receipt of the notification. Payments Denmark orientes at the same time as to the conditions for the repayment of the merging contribution of the merging contribution, cf. Chapter 7.

Paragraph 3. For a person who has been enrolled in the merging system automatically, cf. Section 1, but which does not wish to be registered, have the effect of the enrollment date, cf. § 1.

Chapter 2

Payment of Merge Benefits

§ 8. A person who is enrolled in the merging system must pay the merging contribution to Udbetaling Danmark from the date on which the enrollment will take effect, cf. § 1 and Act 4.

Paragraph 2. Flexidation contributions will be paid quarterly in advance and constitute the annual amount of the annual amount, cf. Act 8, rrrrrrrrrrrrrroundefee. Payments Denmark may derogate from 1. Act. at the collection of the initial contribution period after enrollment.

Paragraph 3. Payments Denmark shall inform the contribution period and the payment period for the collection of flex allowance contributions.

Paragraph 4. A person receiving merge service may agree with Udbetaling Danmark that the contribution will be paid by the deduction of the flex allowance for the month in which the payment of the contribution is due. Paragraph 3 shall apply mutatis muctis.

Contributory periods

§ 9. One person can, cf. Article 2 (a) (a), 4, get a non-contribution period if the person

1) be born no later than 31. December 1975 and before 1. January 2008 has paid a paid contribution or a flexible contribution to make payments before it was 35. Year not paid back, or

2) is born on 2. July, 1960, or later and after the 35th birthday. This year has paid a paid contribution or a flexible contribution in the period from 1. January 2007 to and with the 31 st. December 2007, which has not been paid back.

Paragraph 2. However, the period of paid benefits or flexible contribution contributions shall be at least 25 years, cf. Article 2 (a) (a), THREE, TWO. Act. Contribution periods cannot be taken into account as periods of paid flex-performance contributions.

Paragraph 3. The person in writing must ask Denmark to obtain a contribution time. The person receives the contribution time from the first month of the month following the payment of the request from Denmark.

Paragraph 4. The non-contribution period corresponds to the period that the person has paid post-wage contributions or merge contributions that have not been paid back. The period of paid post-wage contributions will be rounded up to the nearest whole month. The contribution-free period will end when the period has expired.

Paragraph 5. The contribution time, cf.. paragraph 3 can be split into several periods. Each period that is at least one month must be run on the last day of a month. The person shall pay Denmark written notice if the person wants to suspend the non-contribution period. The disruption shall take effect from the first one in the month following the receipt of the request from Denmark.

Rules for the restance

§ 10. If a person does not pay the merging contribution to time, the Payments Denmark must send a notice.

Paragraph 2. It must be clearly stated in the driver that the person is reported to be out of the merging system, if the contributions collected are not paid no later than three weeks after the riders have been sent. It must also be shown by the Riddler that the person may lose his right to flex.

Paragraph 3. Payments Denmark may charge a restancefee of 100 kr. If Payments Denmark is charged, this should be subject to all the enlisted who have not paid before the Rider is sent.

Notification on non-payment of merging contribution contributions

§ 11. If a person does not pay the merge performance before the end of the payment period of 3 weeks, cf. ~ 10 (1)) 2, Payments Denmark shall immediately notify the person that person has been reported out of the Merge System. The person will be enrolled from the date on which the person paid.

Paragraph 2. It must be stated in the written notification that the notification will be suspended if, within four weeks of the written notification of the written notification, the person shall pay the required contribution and the contributions that were subsequently to be paid.

Merge allowance for non-payment of flexation contribution

§ 12. If a person receives the merge, Udbetaling Udbetaling Danmark owed the merge contribution and the rebar fee, cf. ~ 10 (1)) 3, in the first payment of the merge of the merge.

Post Payment to the Merge System

§ 13. Payment to the merging system shall be made by payment of a one-off amount.

Paragraph 2. The person may request payment Denmark for a payment scheme. The person shall be charged each quarter with an amount of minimum equal to 3 months of earning of the ancienity. The calculation of the amount shall be determined on the basis of the amount of the after-loop or merging contribution for the earning period for which the payment is attached. The end payment must be completed at the latest by the transition to a flexible supply.

Paragraph 3. The payment scheme after paragraph shall be : 2 shall be done by written agreement between Payments Denmark and the person.

Paragraph 4. In the collection of contributions, cf. § 8 (3) 1, the payment of contributions shall be made separately with an indication of the contribution period covered by the payment, and the basis for this. If a payment system has been agreed, the remaining period of payment shall be shown by the collection.

Paragraph 5. The rules in section 10-11 shall also apply when payment is made.

Chapter 3

Inherit to Merge Event

§ 14. A person who satisfies the conditions of the Clause 2 may be transferred to Merge acidity in accordance with the section 15 of the law.

Paragraph 2. No later than 3 months before the person reaches the flexation age, the Udbetaling Danmark shall inform the person of the possibility of the possibility of overcoming the Merge allowance.

Paragraph 3. The person shall apply in writing to the payment Denmark for flexation.

§ 15. Flexication shall not be granted at the earliest, with effect from the month following that Payments Denmark has received written application for flexation.

§ 16. A person receiving a grant from section 70 g or 75 in the Act of an active employment effort, which wishes to surpass to merge, must end with the self-employed. The termination must satisfy the conditions of the notice of the operation of self-employed activities.

Chapter 4

Merge Supply Calculation

Calculation basis for wage earners

§ 17. For the purposes of the reporting period, the period, the alert in accordance with the law of an income register, shall relate to, cf.. Section 4 of the law on an income register.

Paragraph 2. The period of calculation shall be the period forming the basis for calculating the size of the flex service, cf. § 18.

Paragraph 3. The calculation basis shall be the income for the reporting periods that form the basis for the calculation period, cf. § § 19 and 20.

§ 18. The calculation period shall cover the most recent reporting periods, cf. the law on an income register covering a coherent year, cf. however, paragraph 1 2. The calculation period is counted back from 1. of the month before the Merge allowance transition.

Paragraph 2. If the flexing business is less than one year before 1. during the month prior to the transition to merge, the calculation basis shall comprise the reporting periods, which are after the visitation for flexing jobs and until 1. of the month before the Merge allowance transition. The income during the calculation period after 1. Act. multiplied to an annual amount.

§ 19. Calculation shall be carried out against the background of revenue reported for a reporting period pursuant to section 3 of the Law on an income register, cf. however, section 20 (2), 3.

Paragraph 2. Only revenue after the merge search business can be part of the base calculation basis.

Paragraph 3. Calculation is done before deduction of labour market contributions, cf. labour market contribution laws.

20. The calculation shall be included in the calculation of all tax receipts which, in accordance with section 3 of the law on an income register, shall be reported for the reporting periods which form the basis for the calculation period.

Paragraph 2. By way of derogation from paragraph 1 1 shall take the person ' s contribution to pension schemes covered by Title I on the taxation of pension schemes, etc., and contributions to ATP by calculation. This also applies to sums paid by a pension or pension fund on a permanent basis to a member's group life insurance.

Paragraph 3. Payments from pension schemes covered by Title I of the Pension Taxation Act shall not be included in the calculation basis.

The calculation basis for self-employed

§ 21. For a person who transcended self-employed activities after paragraph 16, the calculation basis shall be laid down in accordance with the rules laid down in the notice of the calculation of the daily allowance for self-employed persons. The grant of a section 70 g or 75 of the Act on an active employment service is included in the revenue. Only revenue from financial years that have ended during a period of time during which the person has been searched for flexing jobs can be included in the calculation.

Deduction for pensions, etc.

Information on pensions, etc.

§ 22. For a person applying for flexation, Payments Denmark shall make a final statement of all pensions, etc., which shall result in deduction of the section 18 of the law. The statement shall be made on the basis of the electronic reported information on pensions, etc. and the person ' s own declarations thereof. The person will have to confirm in writing the content of Udbetaling Danmark's statement.

Paragraph 2. The person shall provide himself with information on its own pensions, etc. that have not been notified electronically. The same applies to pensions, etc. from foreign pension institutions, etc.

Paragraph 3. Information on a system covered by the Pension of Pension Act, § 10 A, § 12 A, or § 29 A, which the person shall provide in accordance with section 23 (4). 5, no. 3 shall be with the gross value added value. This happens by divides the depot value divided by 0.627 in accordance with the rule in Article 18 (1) of the law. 3.

Paragraph 4. Information on pensions, etc. in accordance with paragraph 1. 2 must be given by the value of the flex-sysis age.

Paragraph 5. Payments Denmark shall guide the person of the importance of the notified Pensions, etc. may be of the person ' s flexible allowance.

-23. Pension institutes, life-insurance companies and pension funds, etc., and public authorities responsible for the management of pension schemes, cf. Section 18 (1) of the law. 1, a report of a year and a half before the flex age in electronic form, information on the value of pensions, etc. in the flex-acid age. Reporting shall be made after the Tax Exemption Notification of the reporting of pensions and so on for the deduction of deduction in post-wage income, partial pension and flexation allowance ;

Paragraph 2. Pension institutes, life-insurance companies and pension funds, etc., and public authorities responsible for the management of pension schemes, cf. Section 18 (1) of the law. 1, a report of a year and a half before the flex-sysis age, any payment from pension schemes paid after the person 60. This year, in accordance with the age conditions of the pension scheme.

Paragraph 3. A person who transcend Merge allowance shall inform Denmark in writing to the Udbetaling Danmark whether, during the period from the notification to the Merge Age report, extraordinary payments have been made to the pension, etc.

Paragraph 4. The following shall be deemed to be an exceptional payment :

1) Payment in addition to the agreed to a lifetime of old-age pensions (life interest rate or similar).

2) Payment in addition to the agreed under non-lifetime pension where the scheme has been reported with the amount of the debit at the time of the reporting, forfeited and agreed contributions to the flex-age.

3) Payment to non-active pension, where the scheme is discharged and reported by the size of the depot and a half years before the flex-age age.

4) Payment to newly created pension after the time of the entry into account of pensions.

Paragraph 5. Where an exceptional payment is made to the pension, etc., which together exceeds a minimum limit which corresponds to the basic amount fixed at any time after paragraph 18 (2). 5, in the Act on the taxation of pension schemes, Payments shall be made up to Denmark or the pensions concerned as follows :

1) The annual life-response pension amount (as laid down in paragraph 1). 4, no. 1, the actual yearly benefit is done on the day of the flex-sycaid age.

2) The depositing of pension amounts in accordance with paragraph 1. 4. no. The sum paid shall be added to the amount or the extraordinarily paid amount. Interesters, couriers, etc. in the period from the dispatch of the pension to the flex-syripsis age shall not be attributed to or withdrawn from the calculation of the new regulated depot value of the pension.

3) The value of the newly-created pension after paragraph 1. 4, no. 4, redone during the flex-sying age.

Paragraph 6. When calculating whether the extraordinary payments exceed the minimum limit laid down in paragraph 1, 5 gross payments covered by the Pension of Pension Act § 10 A. § 12 A or § 29 A ; it shall be done by divides the depot value divided by 0.627 in accordance with the provision in the section 18 (1) of the law. 3.

Paragraph 7. If a person during the period following the electronic reporting has lifted a pension or a pension wholly or partially has been terminated in relation to the person having effect prior to the flex-syding age, the pension shall be deleted from the total statement, if it is not paid in accordance with the age conditions of the pension scheme. This person has to document the payment of a pension or a discharged pension from Denmark.

Paragraph 8. A pension scheme converted into a scheme covered by a pension tax law, § 10 A, § 12 A, or § 29 A, or a LD-age savings after paragraph 2 a in the Law on the Law of the Salary recipients shall not be deemed to have been repealed or wholly or partially ; discharged.

Niner. 9. Payment Denmark's new statement of pensions, etc. shall be made in the light of the fact that the person himself shall record information on the subject of payment Denmark.

§ 24. In payment of the merging age for pension schemes, cf. Article 15 A of the Pension Act shall be notified of the value of the pension in accordance with the rules of the Tax Exemption Office. The value of the deposits shall be added to the pension account received by the person in the transition to a flexible allowance. If one person takes more than one person payments, a new account shall be made for each payment.

Paragraph 2. In the case of pension schemes with continuous life payments, financial institutions, life insurance companies and pension funds shall report, and public authorities responsible for the administration of pension schemes, cf. Section 18 (1) of the law. 1, the calculated life-response yearly benefit. In the case of payment of an existing scheme, the amendment to be added to the calculated life variance of the existing scheme shall be reported. The payment of all other types of pension schemes shall be reported with the value of the deposit of the deposit.

Paragraph 3. Information on any payment to a pension pursuant to Article 18 (3) of the Act of Law. 7, until the age of primary retirement, cf. Section 18 (1) of the law. 8 shall be transmitted in electronic form.

Paragraph 4. Payments Denmark will send the new statement to the person. The person has a duty to notify Payments Denmark of any errors or deficiencies in Udbetaling Danmark's information.

Paragraph 5. The decision must have effect from the next Monday after the time of payment to the pension.

§ 25. A complaint made by a person, above information from financial institutions, life insurance companies and pension funds, etc., and public authorities responsible for the management of pension schemes, cf. Section 18 (1) of the law. 1 on the value of pensions, etc. shall be submitted to the unit which provided the information.

Calculation of deduction for pensions, etc.

People who were born on 1. January 1956 or later

SECTION 26. All pensions that result in deductions in the merge of the law in accordance with the provisions of Article 18 (1) of the law. Five, be done on a yearly basis.

Paragraph 2. Retirement payments, cf. Section 18 (1) of the law. 9, from a pension scheme, are included in the calculation of the deducted deducted. Payments covered by Section 18 (1) of the Act of the Law. FIVE, ONE. Act. and paragraph 6, divided by the maximum number of years during the merging period. Payments covered by Section 18 (1) of the Act of the Law. FIVE, TWO. Act. are included in the calculation of the amount paid before taxes and charges.

Paragraph 3. Ongoing payment of pensions (including addendum), cf. Section 18 (1) of the law. 6, which are part of a working relationship, are deductible from the flex. The same applies to the ongoing payment of an equivalent pension established in the context of a working period abroad.

Paragraph 4. Continuous payment of pensions and pension benefits for former mayors, committee chairmen, aldermen, regional chairmen and others, as well as Members of Parliament or the European Parliament, are deducting from it.

Paragraph 5. Continuous payment of amounts from a previous employer who can be equate with a pension is a deduction. This applies regardless of whether the amount is paid upon termination of work or in addition to flexation.

Paragraph 6. There must be a deduction in the braiding of 80%. of the calculated amount after paragraph 1. 1, and 64%. by the permanent paid pension before taxes after paragraph 1. 3, cf. however, section 27 (2). One and six.

Paragraph 7. In the event of a flexible transition, the person shall inform Denmark of all pensions which will result in deduction after this provision. Has there been any change in the pension payments under paragraph 1? 3-5, since the inventory, cf. Section 22, must this be amended. The same is true of the case of pension payments in accordance with paragraph 1. Three-five first comes down payment during the period.

People who were born before the 1. January 1956

§ 27. For the people who were born before 1. In January 1956, all pensions shall be discharged in the merging event according to the section 18 (1) of the law. Five, on an annual basis. The calculation basis shall be reduced by the defraction of the defraction at the time of the merge to the Merge allowance, cf. Section 18 (1) of the law. 11.

Paragraph 2. Retirement payments, cf. Section 18 (1) of the law. 9, from a pension scheme, are included in the calculation of the deducted deducted. Payments covered by Section 18 (1) of the Act of the Law. FIVE, ONE. Act. and paragraph 6, divided by the maximum number of years during the merging period. Payments covered by Section 18 (1) of the Act of the Law. FIVE, TWO. Act. are included in the calculation of the amount paid before taxes and charges.

Paragraph 3. Ongoing payment of pensions (including addendum) cf. Section 18 (1) of the law. Twelve, who are part of a working relationship, are deductible in the flex allowance. The same applies to the ongoing payment of an equivalent pension established in the context of a working period abroad.

Paragraph 4. Continuous payment of pensions and pension benefits for former mayors, committee chairmen, aldermen, regional chairmen and others, as well as Members of Parliament or the European Parliament, are deducting from it.

Paragraph 5. Continuous payment of amounts from a previous employer who can be equate with a pension is a deduction. This applies regardless of whether the amount is paid upon termination of work or in addition to flexation.

Paragraph 6. There must be a deduction in the merge of the merge with 60. Pct. of the calculated amount after paragraph 1. 1, and 50%. by the permanent paid pension before taxes after paragraph 1. 3.

Paragraph 7. In the event of a flexible transition, the person shall inform Denmark of all pensions which will result in deduction after this provision. Has there been any change in the pension payments under paragraph 1? 3-5, since the inventory, cf. Section 22, must this be amended. The same is true of the case of pension payments in accordance with paragraph 1. Three-five first comes down payment during the period.

Common provisions on the deduction of pensions

§ 28. If any change occurs in the pension after section 26 or section 27, the person shall inform you immediately of the change to Payments Denmark. If a lot has been paid out in merging, the payment Denmark shall make deductions on the first payment of the grant of the grant of the grant.

§ 29. There must be deductions on pensions after sections 26 and section 27 before deduction of other revenue and work following this notice.

-$30. Benefits of a foreign social pension, including old-age pensions, which are not directly equated with benefits under the Social Security Act or the highest, middle, higher and general early retirement benefits, shall entail a deduction of the crown for : Krona in the flex. The same applies if the foreign pension is less than the basic amount of Danish people's pension.

Deductions for work

§ 31. Payable or working as a self-buildup or co-builds shall entail deductions in accordance with the rules in the notice of deductions in unemployment benefits, etc.

Paragraph 2. Support for the care of the disabled or severely sick child shall lead to deduction in the flex allowance. The deducted occurs with the number of hours the person receives support for.

Paragraph 3. In the case of deduction of deduction for work due to a conversion of foreign revenue, the official exchange rate shall be converted into the first working day of the period for the payment of the Merge allowance.

Lempet deduction for checking work

§ 32. For work of checking-label working hours, the deduction in the merge for the first 36.331 Cronage (2015 -level) is carried out during a calendar year during the merge period in such a calendar year :

1) If the hourly rate is greater than the applicable conversion rate, cf. the notice on the fixing and regulating the conversion rate shall be deducted after Section 31.

2) If the hourly rate is less than the conversion rate, the deduction shall be deducted from the deduction of the income by dire revenue of the conversion rate at all times. The hourly rate obtained from this will be deducted from the Merge.

3) If the hourly rate is less than the Hourly Rate of Medicare on an hourly basis, it will be placed on an hourly basis for the highest health care allowance.

Paragraph 2. The timing wage is before deduction of labour market contributions and includes the addendum as set out in the salary bill. The period of timing shall be determined by the average hourly rate for an entire period of pay.

Paragraph 3. For persons with a fixed hourly rate for an entire month of payment of the flex allowance, the deduction shall be deducted upon the expiry of the month after paragraph 1. 1.

Paragraph 4. A preliminary deduction shall be carried out after paragraph 31, if :

1) there is not a fixed hourly rate for the entire payment month ;

2) the hourly rate is not known by the end of the month of payment of the month ; or

3) there is doubt as to when the amount shall be in accordance with paragraph 1 ONE, ONE. Pkton, reachable.

Paragraph 5. Payments Denmark goverates the payment of a flexible allowance, cf. paragraph 4 when sufficient information has been provided to the income or Udbetaling Danmark, the person ' s payroll or other documentation has received the person ' s payroll or other documentation. If the information from the income register is not sufficient to provide Denmark with a deduction of deductions, the person shall submit the dossier no later than three months after the end of the benefit period. This does not, however, apply if the person has had adequate reasons for not having provided documentation.

Paragraph 6. No Merge allowance shall be granted if the actual working time exceeds 128 hours in a calendar month.

Paragraph 7. For each of the full quarter of a calendar year in which the person has either not been gone to braids or where the right to merge is discarding because the person has reached the age of retirement, the amount of the threshold shall be reduced in paragraph 1. ONE, ONE. pkt., by a quarter.

Paragraph 8. Where the amount shall be charged in accordance with paragraph 1. ONE, ONE. per rectangle, all wage earnings, including wage earnings, are higher than the rate of resettlement, paid for work with uncontrollable working hours, paid chord or bonuses that have not been deducted from the deduction of paragraph 1. 3, and wages from periods where the person has not received a flexible allowance due to a high hourly rate in the period, cf. paragraph 5. Revenue from work, where the hourly rate is fixed in accordance with paragraph 1. 1, no. 3, is calculated as the hour number times the highest health benefits on an hourly basis.

§ 33. In the case of work revenue beyond the first 36.331 kr. (2015 -level) for a calendar year or the reduced amount in the transition year or the year in which the person reaches the age of the population, the deduction from the merge system shall be carried out in accordance with section 31.

Paragraph 2. In the month in which the revenue limit is reached, the deducted part of the income exceeds the revenue limit after paragraph 31 is exceeded.

§ 34. In the case of employees whose working hours are uncontrollable, the deceit must be deducted from the rules of uncontrollable work in the notice of supplementary benefits.

$35. A person receiving flexation shall have the right to carry out activities and voluntarily unpaid work here in the kingdom, in another EEA country or Switzerland, in accordance with the principles laid down in the rules in the notice of deduction in unemployment benefits, etc.

§ 36. In the case of payment of benefits in sickness benefits or equivalent benefits from another EEA country, Switzerland, Greenland or Faeroe, the average of the hours during the last four weeks shall be deductible during the last four weeks before the date of the disease. If a person who receives braids has been employed in the employer for less than four weeks, the deduction of the average weekly working time has been dropped by the person employed by the person concerned.

Deduction for other revenue, etc.

§ 37. Revenue for civil and public and private functions not regarded as work shall be deductible in accordance with the provisions of the notice of deduction in unemployment benefits, etc.

§ 38. A person receiving flexation must indicate when the person in question is paid for vacation with pay or holiday compensation.

Paragraph 2. Holiday Holiday Holiday Holiday Holiday Holiday. The deducted will occur at the time when the person is holding the holiday or at the first payment of the next payment. Frame is taking place in the number of hours of vacation during the holiday period.

Paragraph 3. Holiday repayment vacation brings digest in the flex allowance. The deducted will occur at the time when the person is holding the holiday or at the first payment of the next payment. The deducted will occur in relation to the number of vacation days that are held. Every vacation day that the person holds is deducting from a 7.4 hour. Round or half vacation days are rounded off. Holidays served in a six-day week shall be multiplied by 5/6.

Paragraph 4. Gross the gross amount of the vacation compensation per year. day a smaller amount than the flex allowance per day, the person may receive the difference as a flexation.

Paragraph 5. A person who has a holiday in an employment relationship may be able to rethink the holiday allowance per year. days to hours. This shall be done by dividing the gross amount of the holiday compensation fee by the person ' s hourly rate in the employment relationship. If the hourly number that emerges is less than full time, the person can have a flexible drop for the calculated hours.

§ 39. Holiday profit earned by holiday law after other holiday or similar provisions in foreign legislation which are paid during the period with flexible or within three months prior to the changeover to flexation without the holidays being held ; will lead to deduction in the flex.

Paragraph 2. Fraferred by paragraph 1 shall take place from the month in which the person receives the holiday payment. If the deduction cannot occur in the payment month, it shall be made in the next payment of the flex allowance within 12 months of the time of payment of the holiday payment.

Paragraph 3. The amount of the money shall be deductible on the number of vacation days paid. Holidays served in a 6-day week, multiplied by 5/6. Every vacation day brings digest by a 7.4 hours. Occupancy hours from the holiday season shall be up to 37 hours per hour. week.

Paragraph 4. If the gross amount of the holiday money is per Hour is less than the merge service per hour. hour, the person may receive the difference as a flexation.

Paragraph 5. One person who, in the earning year prior to the transfer to merge, which forms the basis for the paid vacation money, has been employed in a part-time flex job, may be able to change the holiday pay per year. the day of the year in question for the period in question for hours. The conversion shall be made by dividing the gross amount of the holiday money per year. the day of the most recent hourly rate that the person had prior to a braid for the Merge. The calculated hour number must be deducated in the merge event.

§ 40. The following revenues shall result in deductions in the flex allowance in accordance with the rules in the notice of deduction in unemployment benefits, etc. :

1) Salary, on-call salary, etc. for a period in which no work is done, or services that replace them.

2) Income from repetition, re-enactment and other form of reuse of books, photographs, theatre plays or films.

3) Legatoes.

Paragraph 2. Paid daily allowance allowance for 1., 2. and 3. lediency day is a deduction in the hour for the hour.

§ 41. When a person receiving merge is covered by the strike or lockout (conflict), cf. § 61, paragraph 1. In the case of unemployment insurance and so on, there must be deduction of the average working hours for the last four weeks before the start of the conflict.

§ 42. For the calculation of deductions of income covered by the rules laid down in this Chapter, the foreign payment shall be converted into the official exchange rate the first working day of the period for the payment of the Merge allowance.

Impulls that do not incubate

§ 43. The following revenues shall not be deductible :

1) Licensing charges, library charges, Koda / Gramex charges and similar.

2) Services by law of the Labor Market ' s Supplementary Pension (ATP).

3) In accordance with Chapter 10 a in the law on active social policy, social assistance in accordance with Chapter 10 (a).

4) Replacement claims, including compensation under the law on labour harm protection.

5) The damages of war, interest payments to the victims and the honors of the occupying process.

6) Lifetal services on the Finance Bill to artists and their survivors.

7) Post-wage after Functional Law 8, post-income after the official settlement of the official Pension Act. 6, recompense for unsolicitous termination of the section 4 (4) of the Master Agreement. 3, the Section 2 (b) of the Functional Arm, etc., severance allowance after the Clause 2 a, the Clause Code, Clause 42 or repayment after the equal treatment laws.

8) Intracted by sales of business or real estate.

9) Prenvenom charge.

10) Revenue by hire that cannot be regarded as a commercial and a surplus of own accommodation.

11) Interrots, stock yields and similar, inheritance, gifts, winnings.

12) It's alimony.

13) Pension paid as a result of loss of professional or employability.

14) The increase in the pension as a result of an official ' s occupational injury (injury pension).

15) Remuneration received in order to comply with competition or customer clauses.

16) Payment for holiday free days that are not kept.

Self-employed at the same time as flexation

§ 44. A person may receive merge with self-employed activities if the total working time in the company represents up to 400 hours per hour. calendar year and your revenue does not exceed 74.929 kr. per year (2015 -level). The amount shall be adjusted by the rate of satering percentage, cf. Act of a rate adjustment percentage.

Paragraph 2. Revenue means the company ' s coverage contribution 1, that is to say net turnover, deduced from the consumption of goods.

Paragraph 3. In the case of interested parties, personal working hours in the company may be up to 400 hours per hour. calendar year, cf. paragraph 1. The income, cf. paragraph 1, in the case of the stakeholder, be discharged in relation to the personal share of the stakeholder. The person's business is solely the ideal share of the personal share of the total stakeholder.

§ 45. During the calendar year in which the person goes to a flexible allowance, the number of hours that may be worked in the establishment shall be reduced proportionately for the rest of the year. Goes on flexation in two. Quarter, the work within the company must not exceed 300 hours. Goes on merge in three. Quarter, the work within the company must not exceed 200 hours. The person in the Merge allowance is in four. Quarter, the work within the company must be less than 100 hours.

Paragraph 2. Has a business until merging to merge with a larger revenue per Fiscal years other than mentioned in section 44 (3). 1, the person may elect that the revenue in section 44 (3). 1 shall be increased during the financial year in which the person is transferred to the Merge allowance. The permissible income shall be obtained by adding the revenue prior to and after the transition to flexible in the transitional year together, cf. paragraph 3 and 4. If the person does not increase the revenue, the income limit in section 44 (3) shall apply to the income limit. 1, after transiting to merge.

Paragraph 3. Revenue prior to transfer to merge will be done by ensuring that the company ' s average income per year is the period prior to the transition is shared in relation to the number of months in which the person is not in a flexible transition year. Average income per unit of the company. The financial year preceding the transition shall be calculated on the basis of the company ' s average income in the 3 most recent years. If the person has driven the company for less than 3 financial years, the average income from that or the two entire financial year where the business has been driven.

Paragraph 4. Revenue after transiting to flexation shall be made aware that the amount of the revenue in section 44 (3) is made. 1 is shared with the number of months that the person is in a flexible period of the transition year.

Paragraph 5. Information about the company ' s income, cf. paragraph 2 shall be certified by a registered auditor or a stateur auditor. A certified specification of the certified revenue shall be provided in the case of Udbetaling Danmark asking for it.

§ 46. If the self-employed person is of a greater extent than mentioned in section 44 and 45, the person may not receive a braid allowance.

§ 47. A person who is engaged in self-employment, cf. Section 44 shall be deductible during the period during which the self-employed person is carried out.

Paragraph 2. The work of the self-employed person will incubate a deduction in the hour for the hour. Deductions must be deductible from the actual amount of time that person has spent on all work operations in the enterprise, including administration and transport.

§ 48. The person shall, within three months of the closing of the financial year, provide information on the company ' s income, etc.

Paragraph 2. Has the company had a net turnover of less than 74,929 kr. per year (2015 level), the person shall just provide information on the size of the crew.

Paragraph 3. The information, cf. paragraph 1 and 2 shall be certified by a registered auditor or a stateur auditor.

Paragraph 4. The person shall not, before the time of the deadline, fulfilled its obligation to provide the information in accordance 1, Payments Denmark must suspend the payment of the merge system. The payment may only be resumed after the person has provided the requested information.

§ 49. If the time consumption is increasing in the company for 400 hours, Payments Denmark must suspend the payment of the merge system. Payments Denmark must take a decision on repayment of excess paid deflection from the time of the period of time more than 400 hours.

Paragraph 2. The payment may only be resumed from 1. January of the following year. It is a condition that the person dicates to Udbetaling Danmark that the work in the company will not exceed the permitted hour. However, if this person is lasting with the self-employed person, the payment may be resumed at this time.

$50. Constates Udbetaling Danmark, cf. § 48, paragraph. 1 that the income of the undertaking for a financial year has exceeded the amount limit, cf. Section 44 (2). 1, Payments Denmark must suspend the payment of the merge system.

Paragraph 2. It is a condition of repayment of the payment that the person has repaid deflection corresponding to the overrun. The payment may also be resumed if the person has entered into voluntarily settlement of the repayment of deflection allowance corresponding to the overrun. The voluntary agreement may include an agreement to repayment shall be made by set-off.

Chapter 5

Merge allowance payment

§ 51. Flexication may be paid from the merging age after written application, cf. Chapter 3, for transition to flexation.

Paragraph 2. Merge allowance payment requires information about the following conditions :

1) Revenue during the calculation period after paragraph 17 (3). Five and six.

2) Pensions, cf. Act 18.

3) Business work, cf. Act 20.

4) Self-employed, etc., cf. Act 21.

Paragraph 3. Payments Denmark may, in exceptional cases, pay deflection in a period of up to 6 months, although not all pensions, etc., after Chapter 4, have been discharged and reported.

Paragraph 4. This is a condition for the payment of the merging allowance in accordance with paragraph 1. 3 that the person in writing declares himself willing to pay the merging allowance that has been paid out too much due to the loss of pension and pension.

§ 52. If a person does not fulfil its obligation to provide information, cf. Section 4 of the Act on Udbetaling Danmark, the payment of flexation in Denmark shall be halting. The payment may only be resumed after the person has fulfilled the obligation to provide information. Resumption of the down payment may be made with effect from the standoff, if the person in fact fulfils the conditions for the flexing condition.

§ 53. Flexication is paid months back, so that it is available to you at the disposal of the person no later than the last banking day of the month.

Paragraph 2. A person of residence abroad receives flexation in a transfer to an account in a Danish or foreign financial institution. In the selection of the Danish financial institution, the flexation of the merge is carried out at the latest of the last banking day of the month. In the case of an election of the Foreign Institute, the flexation is carried out, so it should be at the disposal of the last banking day of the month.

§ 54. Demittance of braid service will stop at a time outside the EEA territory, Switzerland, Greenland and Faroe Islands for more than three months, cf. section 60, by the detention of the court or administrative decision, cf. Article 22 (3) of the law. 3, or in other situations in which Udbetaling Danmark is aware that merging is paid out with incorrectly. The down payment will be stopped from the day when the condition for the payment of the merge service is no longer met.

Paragraph 2. Resumption of the payment of merging allowance in accordance with paragraph 1. 1 shall take effect from the day on which the conditions for the payment of the Merge allowance are fulfilled. For a part of a month, the calculation shall be calculated from the number of calendar days. A whole month is 30 days.

§ 55. Payment of the merging allowance shall be made at the time of the first payment of the next payment, cf. § 54.

Paragraph 2. Payments Denmark may, in exceptional cases, speed up the payment of the grant of merging allowance in accordance with paragraph 1. 1 if there is a particular need for this.

§ 56. Flexication will be paid out the last time for the month in which the person reaches the age of the population.

Paragraph 2. Payments Denmark shall notify the date of termination of the flexible service within three months before the age of primary retirement.

§ 57. The right to flex termination shall end if the consignee is to die. The termination of the death shall be terminated from the date of death.

§ 58. In the case of death, where the merging allowance has been paid or recorded in the recipient ' s account in a financial institution for the period following the time of death, the amount shall be repaid in accordance with the rules laid down in paragraph 1. 2-4.

Paragraph 2. Payments Denmark returns the flexation for the period after the death, when the following conditions are met :

1) The sycamination is accounted for in the recipient's account in a financial institution.

2) The death occurred before the end of the day.

3) Both the revocation and the actual outline may be made before the date of the outline.

Paragraph 3. For a person abroad may be reverted by the date of the arrangements.

Paragraph 4. Payments Denmark may require the amount of money to be paid back from the estate of the estate or the deceased ' s spouse if the intersection cannot be repatriated in accordance with paragraph 1. 2.

Paragraph 5. Payments Denmark may give up claims on repayment in accordance with paragraph 1. 3 if the amount is to be considered unbearable, or the financial and administrative costs of the collection are in the mismanagement of the recovery requirement.

$59. The rules on return services, cf. Section 58 shall also apply to other temporary or permanent disruption of payment, e.g. domiciled abroad, prison reels, demeting.

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

§ 60. A person may receive flex allowance during temporary residence in non-EEA territory, Switzerland, Greenland and Faeroe for up to three months within each calendar year.

Paragraph 2. Adopts the crew aggregating three months or taking a permanent resident outside the EEA territory, Switzerland, Greenland or Faeroe, Denmark shall terminate the payment of flexation, until such time as the person relies here in the kingdom, in another ; EEA country or Switzerland.

Paragraph 3. However, if a person has retained the right to merge during a stay in a country outside the EEA territory, Switzerland, Greenland and the Faroe Islands as soon as a change, the person may retain the right to merge in a new three-month period without taking a stay here in the rice, another EEA country or Switzerland.

§ 61. A person who receives braids and who takes a stay in a country outside the EEA territory, Switzerland, Greenland and Faroe Islands shall provide Denmark with information on the starting and ending date of the end.

Paragraph 2. Payments Denmark records periods in which a person resides in countries outside the EEA territory, Switzerland, Greenland and Faeroe, and stop payment of merging in accordance with the rules in § § 54 and 60.

§ 62. A person working in a country outside the EEA territory, Switzerland, Greenland and Faroe Islands cannot be disburriled unless the work is carried out in the context of a Danish employer. The period during which the person may receive a flexible allowance may not exceed three months.

Paragraph 2. If a person after paragraph is laid down, 1 remain resident in the kingdom, another EEA country or in Switzerland, the person shall have the right to merge without a time limit.

§ 63. When a person takes permanent residence here in the kingdom, in another EEA country or in Switzerland, after stays in other countries for longer than that in section 60, Payments Denmark may resume payment of flex allowance at the request of the person, if the conditions for the right of merging to continue is fulfilled.

Paragraph 2. Remittance of braid service will also resume after work outside the EEA territory, Switzerland, Greenland and Faroe Islands, cf. § 62.

Paragraph 3. Resumption of the payment of merging allowance in accordance with paragraph 1. 1 shall take effect from the day on which the conditions for the payment of the Merge allowance are fulfilled. For a part of a month, the calculation shall be calculated from the number of calendar days. A whole month is 30 days.

Chapter 6

Repayment of Merge allowance

§ 64. If a person has disregarded the obligation to provide information, cf. Section 4 of the Act on Udbetaling Danmark, or, by the way, against better-aware, without any entitlement to braids, the person or his death-estate shall repay the amount received unjustifiable.

§ 65. When Payments Denmark has taken a decision on repayment, a claim shall be made immediately.

Paragraph 2. Payments Denmark shall inform the person or his death-repayment in writing and that the remaining non-payment of the repayment shall be transferred to the recovery authority to the recovery authority.

Paragraph 3. Payments Denmark shall set a time limit for the payment of the amount of the refund. Only henam is given if particular circumstances speak for it.

§ 66. If the amount due, e.g. taking account of the amount of the amount and the circumstances of the debt shall not be required at the same time, Payments Denmark shall inform the person of the possibility of concluding a contract on the guilty party ; amounts. It must be stated in the agreement that non-compliance may result in the loss of a deflection in the case of the person concerned.

§ 67. If the person has not paid the amount due, upon claims and Payments Denmark cannot obtain an agreement on a payment scheme, Payments Denmark shall request the restancein authority to recover the claim, cf. however, § 68.

Merge allowance receipt

§ 68. If the person has not paid for claims, Payments Denmark may set off against the monthly payment of a flexible allowance, cf. However, section 28.

Paragraph 2. If a payment system has been concluded between Payments Denmark and the person, the debt may be deducted at maturalation. On the other side, it must always be so that sufficient funds are available for the person ' s subteam.

Chapter 7

Repayment of the flex allowance contribution

§ 69. Payments Denmark pays the merging contribution, including paid contributions, cf. § 13, go back to the rules of the section 31 (1) of the law. 1 and 2 if the person asks for it. It is the time of recovery that determines whether the person is covered by Article 31 (1) of the Act of Law. Paragraph 1, or Article 31 (1) of the law, 2.

Paragraph 2. A person who wishes to have the merging contribution transferred to a Danish pension scheme will have to prove to Udbetaling Danmark that the pension scheme is covered by the pension system of pension law. 1. The contribution may not be transferable to a pension scheme if they are to have it in cash returned, cf. Section 31 (1) of the law. 2-4.

Paragraph 3. This is a condition for the merging allowance in cash back on emigration, cf. Section 31 (1) of the law. 2, no. 3 that the person is documenting the Udbetaling Danmark that the person is emigrated or emigrated.

§ 70. Payments Denmark shall pay for its own operation the flexation allowance in accordance with the rules laid down in Article 31 (1) of the law. 3-4.

§ 71. If the person has been transferred to the Merge allowance, Payments Denmark shall deduction in the amount of repayment in accordance with the rules laid down in Article 32 (2) of the Act of Law. 2. Deduction for part of a month occurs by multiplies the number of calendar days in which the person has received a merge system, with 2/3.

§ 72. Payback shall be paid no later than the end of the month on which the notification has effect from, cf. section 7, however earliest when the recovery conditions are met, cf. § § 69-70 and the $31 of the law.

Chapter 8

Entry into force.

§ 73. The announcement shall enter into force on 1. May 2015.

Paragraph 2. At the same time, notice No 944 of 10. July 2013 on flexation.

The Labor Market and Recruitment management, 29. April 2015

Morten Binder

/ Kirsten Brix Pedersen