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.

The maximum employment allowance is 12.30% or a maximum of DKK 55,600 in 2025 (10.65% or DKK 45,100 in 2024).

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

The job allowance is 4.50% of income over DKK 224,500 or a maximum of DKK 2,900 in 2025 (4.50%, DKK 216,100 and DKK 2,800 in 2024).

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
2025	12.30	DKK 55,600	DKK 452,033
2024	10.65	DKK 45,100	DKK 423,474

Job allowance rate
Year	%	Maximum allowance	Minimum amount of salary you need to earn to be entitled to the full allowance
2025	4.50% of income above DKK 224,500	DKK 2,900	DKK 288,944
2024	4.50% of income above DKK 216,100	DKK 2,800	DKK 278,322

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

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 48,300 in 2025 (11.50%) (DKK 25,300 and 6.25% in 2024).

If you become a single parent

Udbetaling Danmark will inform the Dansih Tax Agency (Skattestyrelsen) if you become a single parent. This means that you will receive the additional allowance automatically. 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

Allowance rates

Employment allowance for single parents