Appendix 1	Determination of the age-determined expenditure
Appendix 2	Cost weights as percentage of age-determined expenditure needs for the grant year of 2016

Compensation and settlement of the municipality countervailing and grants to the municipalities for 2016

In accordance with section 20 (2), 3, section 21, paragraph. 2, section 24, paragraph 6, section 29, 30, 31, 33 and 35 (4). 1, in the Law of Compensation and general grants to municipalities, cf. Law Order no. 798 of 24. June 2013, and section 3, paragraph 3. Amendment No 4. 495 of 7. June 2006 amending the Law on Provinal income tax shall be fixed as follows :

Taxation base, tax levels, etc.

§ 1. For the calculation of the tax base in accordance with sections 6, 11 and 12, in the Act of Compensation and general grants to municipalities, for the purpose of calculating the landings, the main refining and grants to municipalities with a high structural deficit ; the print basis for the municipalities such as the calculated tax for the municipality of the grant year has been divided by the print percentage in the grant year.

Paragraph 2. In addition to the tax base for a municipality, moreover, the taxable basic values of Denmark ' s statistics are also covered by the taxable basic values which, in accordance with the law of taxation for the municipalities of permanent properties, have been given to the municipality in : The subsidy wound. The taxable basic values are part of the municipalities in the calculation of 2.8%. for production soil and by 10.0,5%. for other properties.

Paragraph 3. The Social and Interior Ministry provisional calculation of grants and offsetting for the municipalities that have chosen to budget with their own estimation of the basis of the printing base after section 24 (2). 3, in the Act of Compensation and general grants to municipalities, and in the calculation of the municipalities that have chosen to budget with the state-guaranteed print-based basis according to the section 24 (4) of the law. 2, the Social and Interior Minister shall be used by the Minister for Social Affairs and the Home Secretary after Section 7 of the State Income Tax, and an estimate of the taxable basic values for the grant year. The basic values are laid down by the taxable basic values for the estimation of the basic values. 1. October of the year preceding the calculation of the calculation law.

§ 2. The average local authority tax rates in accordance with sections 6 and 12, in the Act of Compensation and general grants to municipalities, for the purpose of the calculation of the rural development and grants to municipalities with a high structural deficit is calculated as the sum of it ; aggregated aggregated municipal tax and provenous, divided by the basis of the taxable amount of the subsidy wound.

Paragraph 2. The Social and Interior Ministry provisional calculation of grants and offsetting for the municipalities that have chosen to budget with their own estimation of the basis of the printing base after section 24 (2). 3, in the Act of Compensation and general grants to municipalities, and in the calculation of the municipalities that have chosen to budget with the state-guaranteed print-based basis according to the section 24 (4) of the law. 2, the average local authority tax is calculated as the sum of the total calculated municipal tax and the Provenual of Ground, divided by the tax base for the calculation wound.

§ 3. In the calculation of the over-compensation in accordance with section 13 of the Act of Compensation and general grants to municipalities, they shall be used in accordance with section 1 (1). 1-2 charged tax base, print base and base values as well as the local authority's print-rate and the base rate rouns in the subsidy wound.

Paragraph 2. For the provisional calculation of the over-compensatory payment in accordance with section 13 of the Act of Compensation and general grants to municipalities, they shall be used in accordance with section 1 (2). 3 calculated tax base, print-based and basic values as well as the local authority's print-rate and the basis for the basis for the basis for the calculation of the calculation.

Paragraph 3. The actual tax rate for a municipality, cf. Section 13 (1). The amount of the calculated municipal tax and the revenue base must be calculated as the sum of the estimated local authority tax and the revenue of general subsidies to municipalities.

§ 4. For the municipalities, where there are after section 24 (2). 3, in the Act of Compensation and general grants to municipalities, a provisional settlement of grants and compensatory payments shall be calculated on the basis of the local authority ' s own calculation by the budget adoption, the calculation of the taxable basis used in the budget ; provisional settlement, based on the budgeted revenue of the income tax for the grant year, the budgeted taxable basic values for the grant year and one of the municipalities estimated to be a public figure by the public. 1. in January 5, the grant year shall be made in accordance with Article 5 (1). 1.

Population

§ 5. In the case of compensatory payments and compensatory payments, account shall be taken of the population in each municipality and in each of the elderly and so on, on the basis of one of Denmark's Statistics made up to the population in each municipality. 1. January of the year in question. For the population, persons shall be taken for which a municipality under Section 9 (a) (a) is calculated ; 4, 1. 3. Act. and Article 9 (c) (c), 2-5 and paragraph 1. Ten, in the law on social justice in the social field, has the general payment obligation, to the people's numbers in the municipality.

Paragraph 2. The Social and Interior Ministry provisional calculation of grants and offsetting for the municipalities that have chosen to budget with their own estimation of the basis of the printing base after section 24 (2). 3, in the Act of Compensation and general grants to municipalities, and in the calculation of the municipalities that have chosen to budget with the state-guaranteed print-based basis according to the section 24 (4) of the law. 2, a statement of the population of individual municipalities and of the individual age steps per age must be used. 1. in January of the calculation, the calculation wound has been made in accordance with paragraph 1. 1, at the basis of forecasts drawn up by Denmark's statistics on the development of the population, the Ministry of Social and Interior has been calculated.

The statement of the net operating and plant expenditure

§ 6. In the calculation of the net operating and plant expenditure for the use of grants and compensatory payments for 2016, the net operating and installation costs shall be discharged to a daily allowance for the assured availability of unemployed and employment for insured unemployed.

Expendication of expenditure

§ 7. In the calculation of age-determined expenditure requirements pursuant to section 3, 4 and 9 of the State countervailing and general grants to municipalities, age groups and criteria shall be regroupings as follows :

1) The number of inhabitants of each age group, cf. Annex 1 shall be discharged on the basis of one of Denmark's Statistics made up to the population in each municipality as per age per age. 1. In January of the grant year, the projections are forecast numbers and the actual number of the actual population, cf. § 5. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality.

2) The average travel time to 2 000 inhabitants, but not more than the population of the municipality, multiplied by the local population ' s population, on the basis of a calculation carried out in 2015 by the Institute for Geo Science and Natural Resources, Copenhagen University. The calculations of travel times are based on the statistics of the Danish people of the midnight population of 100x100 m square-net cells. The population has been aggregated to focal points in the road network (road-dDK). The version of the version of VejdDK is from 2012. The average travel time for a citizen of a municipality shall be made up to the citizen's travelling time to measured in time 2 000 immediate fellow citizens and outside the municipality. Travel times shall be achieved by multiples by the average travelling time to an area of 2000 citizens with the municipality's population per head. 1. January in the calculation wound. In the calculation of the population of the population, persons shall be taken for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality. The travel time has been done as a driving vehicle, where it is assumed that speed is following the speed limits. The ferry crossing shall be used for a voyage.

Paragraph 2. The total age of a municipality of a municipality shall be calculated as the sum of the number of inhabitants of the municipality in each age group multiplied by the calculated unit amount for each age group, cf. Annex 1.

Paragraph 3. The unit amounts are determined based on the total net operating and installation charges for 2016, cf. Section 28 of the Act of Compensation and general grants to municipalities, and the average distribution of the local authority expenditure in each age group divided by the estimated population per number. 1. January 2016 in each age group, cf. paragraph 1, no. 1.

Paragraph 4. The weight of the individual age brations shall be determined by the budgeted net operating costs for the municipalities for 2015, calculated expenditure changes as a result of the reimbursement of employment in the employment field, with effect from 2016 and the following statistics : for the distribution of municipal expenditure at the age of a weight distribution shown in Appendix 2 :

1) The population of the individual age groups and selected age groups per year. 1. January 2015, which is being done by Statistics Denmark.

2) The distribution of age for children and young people in daily institutions, day care, old-age institutions, leisure homes, clubs and other social educational offers, as well as for children and young people in the 24-hour 2014, are being made up by Statistics Denmark.

3) Aldersdistribution for occupiers of elderly homes and other dwellings for elderly people, residents of homes and sheltered homes, for recipients of home-provided home-help people in 2014, as well as for dwellers for adult disabled people in 2012, which is being done by Denmark's Statistics.

4) Calculated age distribution for the costs of senior citizens based on a study by the Social Affairs Ministry's Committee of Finance.

5) Aldersdistributed activity-specific co-financing of the health care system is based on activity in 2014, which is being done by the Ministry of Health and Elders.

6) Aldersdistributed expenditure for cash benefits, training aid and revalidation in the year 2014, and assistance in special cases in 2012, which is being done by Statistics Denmark.

7) Aldersdistributed expenditure for early retirement in January 2015, which is being done by Statistics Denmark.

8) Aldersdistributed expenditure to sickness benefits in 2014, which is published by the Labor Market Management and Recruitment on Job Action.

9) Aldersspreading for number of full-time enabled guidance and training in 2014, published by the Labor Market and Recruitment on Job Action.

§ 8. In the calculation of socioeconomic expenditure in accordance with sections 5 and 10, in the Act of Compensation and general grants to municipalities, criteria shall be made in the following way :

1) Number of 20-59-year-olds out of employment, other than 5% of the number of 20 to 9-year-olds in the municipality, are calculated from Statistics Denmark's register-based work performance statistics as the largest number either end-of-November in the last year or ultimal in November three years ahead of this year. Recent years have been the people with labour market association at the end of November two years ahead of the calculation wound. In the inventory, the number of 20-9-year-olds, which at the time of the count, was out of work or on the outside of the workforce. In the category outside the labour force, the training seekers are not part of the training. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality. The number of 20-59 year olds in the municipality is being increased. 1.January of the year before the calculation wound.

2) The number of people without training is being trained as the number of 25-4-year-olds that have not completed longer-term education than primary school or have uninformed training. The population is being made up by Statistics Denmark per one. 1. 1 year prior to the calculation year of training information per year ; 1. Oct two years before the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

3) The number of flat-rate residences of housing and other members of the community, raised by Denmark's Statistics and the Tax Examinate and the Tax Examina. 1. January in the calculation wound.

4) The number of psychiatric patients who have been in contact with the psychiatric healthcare system for a period of 10 years shall be made on the basis of data from the Serum Institute of the State Department. The criterion includes persons who, during the period 2005-2014, have been in contact with the psychiatric health care service. This is defined by diagnostic codes F00-29 in the tick-in-diagnosis. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality. People are taken into account as the person who has been in residence in the last time he / she has been in contact with the psychiatric health care service.

5) The number of families in particular types of housing is being discharged from one of Denmark's Statistics and the Tax Exemptions Made by the number of families with the 1. In January, the calculation wound lives in general housing, private rental, with no shortage of private rentals built until 1920 in rural areas or in towns with fewer than 5 000 inhabitants, and living in the summer houses. Furthermore, an amendment is calculated if a municipality in urban areas of between 5 000 and 100 000 inhabitants have a number of families in older private rental, without any shortage exceeding 5%. by the total number of families in the municipality, and a share of families in the public housing of the municipality which is lower than the national average. The percentage that exceeds 5 pctment shall be included in the statement of the criterion. However, a maximum number of families can be counted as to the difference between the municipality's share of families in public housing and the national average. In addition, families in senior homes are excluded from the statement. Families are being named after the Danish Statistiks E family concept. The account shall be taken of families registered in the municipality by the municipality, to the public in the municipality.

6) The number of children in families with low education and not students is being indischarged from one of Denmark's Statistics by the number of children between 0 and 16 years of age. 1. this January of the year preceding the year of the calculation in families where the highest degree of training per unit has been completed. 1. In October two years, the primary school or unenlightened, and the sorority who are not students, are two years before the calculation. The family is being named after the Danish Statistiks E family concept. The account shall be taken of children registered in the municipality by the municipality, to the public in the municipality.

7) The number of lone over 65 years old, by Denmark's Statistical Statistics. 1. January in the calculation wound. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality. Unmarried, divorced, widowed, widowed partnership and longitudinal life of two partners.

8) The number of people with an income lower than 60%. of the media income and resides in Denmark for at least three out of the last four years, up from one of Denmark's Statistics made up to the number of 18-64 year olds in the municipality per year, 31. in December of the year two years before the calculation wound, two years before the calculation wound and at least two of the previous three years have had equivalent availability of income of less than 60% of the media income on the ground and a fortune under 10,000 krinnings. and been settled in Denmark for at least three of the last four years. Furthermore, students without children and the self-employed and assisting spouses are not included in the inventory. Family members for students without children and the self-employed are also omitted. The Population of calculating the media income is all E-Families, where older people are older than 14 years and fully taxable. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

9) The number of developmentally equivalent to 65 years and less and the number of 20-to-nine-year-olds outside the workforce with other handicaps is based on data provided by Statistics Denmark. The criteria have been set up as the people who, within a five-year period from 2009 to 2013, have been diagnosed in the hospital with an action or by-diagnosis, which will result in a disability. In the case of the inventory, people who are registered during the first diagnostic year within the period shall be registered to the municipality, to the public's number in the municipality.

10) The number of immigrants and descendants is based on a Statistics Denmark made up of the number of immigrants and the descendants of non-Western countries by the end of the year. 1. January in the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

11) The decline in the population of the municipality aged over a five-year period is calculated as the sum of the net numbers of a municipality from one year to the following for each year in the period 2010-2015, where the municipality has had a decline in the population, if The municipality has had a general fall in the population over the period. If the municipality has not had a general fall in the population over the five-year period, but has had a decline in population of more than 0,5%. Over the past two years, the decline is calculated as the sum of the annual decline over a 2-year period. The account shall be taken by persons for which a municipality after Section 5 (5) is taken. 1, the general payment obligation for the population of the municipality shall be in the municipality.

12) The number of 0-15-year-old children of single savers are being presited by Statistics Denmark. Data is based on the statistics on single forgers receiving ordinary child subsidies, and are being made per. 4. Quarter of the year before the calculation wound. For the inventory, the children shall be counted for which a municipality after Section 5 (5). 1, the general payment obligation for the population of the municipality shall be in the municipality.

13) The number of 0-17-year-old children who has been moved over a municipality limit at least 3 times is done by Statistics Denmark. Data is based on Statistics Denmark's population statistics and the register of intermediate municipal relocations. The criterion is being made per. 1. January in the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

14) The number of employees at the base level is done by Statistics Denmark as the number of 20-59-year-old people in work that presuppositions the level of skills. The criterion is based on Statistics Denmark's register-based workflow statistics and the population and labour market association, at the end of two years before the calculation year and the training information per. 1. Oct two years before the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

Advance to immigrants, refugees and descendants ;

§ 9. Number of immigrants, refugees and survivors, as mentioned in paragraph 22, paragraph 1. 1, in the Law of Compensation and General grants to municipalities, is being reproduced on the basis of one of Denmark's Statistics by making the number of immigrants and descendants from non-Western countries by the end of the year. 1. January in the calculation wound. The account shall be taken by persons who are registered in the municipality of the municipality, to the public in the municipality.

Deposits to the lake, the lake and the Venery of Municipalities

§ 10. The amount of the subsidy in section 21 (2). 2, in the Act of Compensation and general grants to municipalities, for the grant year of the year, the grant year shall be 23.5 million to the Municipality, 29.7 million. DKK to the municipality and 28.2 million. DKK to the Honk Municipality.

Deposits to municipalities with smaller islands

§ 11. The subsidy under section 20 of the Act of Compensation and general grants to municipalities shall be distributed to municipalities receiving grants pursuant to the section 20 (5) of the law. 2, according to the following criteria :

1) 72.4 million. DKK is prorated according to the average municipal net operating costs for the ferry services to the smaller islands during the period 2007-2012. However, the subsidy to each municipality may not be less than or a maximum of 75%. higher than the subsidy which in 2013 was granted in accordance with section 11 (4). One, that's it. 1) in the notice. 719 of 27. June 2012 on balance and settlement of municipal compensatory payments and grants to the municipalities for 2013. The subsidy after 2. Act. adjusted from and with the subsidy year 2014, once a year, with the expected price and pay development for the local authority sector.

2) 13.3 million. DKK shall be prorated according to the population in the smaller islands.

3) 5.5 million. DKK shall be allocated as a basic subsidy so that the islands of less than 50 inhabitants receive 150 000 kr., islands with between 50 and 200 inhabitants receive 250 000 DKK and islands with more than 200 inhabitants receive 300 000 DKK

4) The balance of the balance is 45%. proportionally according to the public figure, 50%. proportionately after navigable distance in kilometres and 5%. after the islands of the islands.

Self-budgeting of grants and compensatory payments

§ 12. For the municipalities who have chosen to budget with their own estimates of the basis of the printing base after section 24 (2), 3, in the Act of Compensation and general grants to municipalities, a provisional settlement of grants and compensatory payments shall be made on the basis of the municipality ' s own reporting to the Social Affairs and Home Office in the budget. Calculated grants and compensatory payments are being collected over a thousand kroner. and rounded off by the Social Affairs and Home Office, to a 12-part-dollar amount.

Paragraph 2. The Social-and Home Secretary can correct a municipality's calculation of grants and countervailing the provisions of paragraph 1. 1 if the calculation has not been carried out correctly.

Rounding

§ 13. Deposits and contributions from sections 2, 7, 12-16, 18-23 b and 38 (3). 1-4, in the Act of Compensation and general grants to municipalities, are made up to a total of 1 000 kroner and rounded up to a 12-delegated amount.

Paragraph 2. In the Social and Domestic Ministry's calculation of grants and compensatory payments, cf. section 24 (2). 1, in the Law of Compensation and general grants to municipalities, the Social Affairs and Home Affairs Minister signed out a printing basis according to section 7 of the State income tax, converted into income tax revenue, which is rounded off to a thousand crowns.

Account and settlement

§ 14. The population figures and the inventory of expenditure in accordance with sections 5, 7, 8 and 9 shall be made on the basis of the data by the date of the 30. June 2015.

§ 15. In the case of monthly advance payments from SKAT of municipal income tax and so on are settled in accordance with the Social and Home Office calculations of subsidies and contributions in accordance with sections 2, 7, 15, 18, 20-23 b and 38 (3). 1-4, in the Act of Compensation and general grants to municipalities, as well as the part of the grant in accordance with the section 16 and 19 of the law to be notified in the calculation wound.

§ 16. The settlement, except in respect of the calculation referred to in paragraph 1. 2 and 3 shall be carried out by 1/12 of the amounts which, in accordance with the provisions referred to in Article 13, be granted (grants) or incumrets (contributions) by local authorities, the monthly amount payable by SKAT shall be deduce from the tax after Section 15 of ; Law on municipal income tax.

Paragraph 2. The conservation of the mid-term review takes place by 1/3 of the amounts awarded (grants) or (contributions) by local authorities, the amount of the monthly fee paid by SKAT during the months of October of the month of October of the grant year shall be deducated. Deposits and contributions in accordance with section 23 b, in the Act of Compensation and general subsidies, shall also be settled for the month of October of the year in the grant year.

Paragraph 3. Determination of the difference between the provisionally calculated subsidies and contributions and the final calculated amounts in accordance with sections 2, 7, 12, 13, 14 and 22, cf. section 24 (2). 7, in the Law of Compensation and general grants to municipalities, are settled by a third of the month of January of the year following the year of entry wound.

Transitional provisions

§ 17. For the municipalities divided as part of the local authority reform, a breakdown of the criteria according to section 8 is made, based on one of Denmark's statistics, between old and new municipalities based on public figures per population. 1. January, 2007.

Paragraph 2. For the municipalities divided as part of the local authority reform, a breakdown of the municipality's provene of corporate tax is made by one of Denmark's Statistics, based on the old and new municipalities based on public figures per population. 1. January, 2007.

Entry into force

§ 18. The announcement will enter into force on the 12th. September 2015 and the calculation of grants and contributions to the grant year of 2016.

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Appendix 1

Determination of the age-determined expenditure

Unit amount for the municipalities for the use of the provisional calculation of grants and compensatory payments for the grant year,

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Appendix 2

Cost weights as percentage of age-determined expenditure needs for the grant year of 2016