Employment and job allowances

Everyone who earns a salary subject to labour market contributions or who earns a business profit automatically receives an employment allowance.

Employment allowance

The maximum employment allowance is 12.75% or a maximum of DKK 63,3000 in 2026 (12.30% or DKK 55,600 in 2025).

Job allowance

The job allowance is 4.50% of income over DKK 235,200 or a maximum of DKK 3,100 in 2026 (4.50%, DKK 224,500 and DKK 2,900 in 2025).

The employment and job allowances are calculated as a percentage of your income. However, there is an upper limit to the allowance you can claim.

Employment allowance
Year	%	Maximum allowance	Minimum amount of salary you need to earn to be entitled to the full allowance
2026	12.75	DKK 63,471	DKK 496,471
2025	12.30	DKK 55,600	DKK 452,033

Job allowance rate
Year	%	Maximum allowance	Minimum amount of salary you need to earn to be entitled to the full allowance
2026	4.50% of income above DKK 235,200	DKK 3,100	DKK 304,089
2025	4.50% of income above DKK 224,500	DKK 2,900	DKK 288,944

The allowances are calculated automatically on your salary (including labour market contributions (AM-bidrag)) or on your business profit, for example.

From 2026, an additional employment allowance will be introduced for people with only 1 or 2 years before they reach state pension age.

In 2026, the allowance is 1.4% of their income subject to labour market contribution, though maximum DKK 6,100.

The allowance will be implemented by as a three-step increase until 2030.

This guidance describes practice according the the current rules. The finance bill for 2026 proposes to extend the scheme from 2 to 5 years and to increase the allowance rates. However, the bill has not been passed yet. It is expected to be passed in April 2026 and it will then be implemented in the preliminary income assessment for 2026.

If you are a single parent and are entitled to and receive additional child allowance according to the Child Allowance Act, you will receive an additional employment allowance of maximum DKK 50,600 in 2026 (11.50%) (DKK 48,300 and 11.50% in 2025).

If you become a single parent

We will inform automatically if you become a single parent once you have applied for and been granted additional child benefits from Udbetaling Danmark.

Udbetaling Danmark informs us on a quarterly basis, and once we have been informed, you will receive a new preliminary income assessment.

For further legal information in Danish see our legal guide .

Employment and job allowances

Employment allowance

Job allowance

Allowance rates

Employment allowance for seniors

Employment allowance for single parents