In forceWork and employment
Deduction on early retirement pay
Official title (in Danish): Bekendtgørelse om fradrag i efterløn
In short
Reading time: 1 min- What changes:
- The rule that work in the health care sector did not give a deduction on early retirement pay from 1 January 2023 up to and including 31 December 2024 has been removed.
- The income limit for the first kroner of income in a calendar year, where the deduction on early retirement pay is calculated under the special rules, has been raised from 42,275 kr. (2023 level) to 47,233 kr. (2026 level).
- Who: The rules apply to early retirement pay recipients in the unemployment insurance funds.
- When: The executive order entered into force on 1 July 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
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- Issued · 19 June 2026
- Published in the Danish Law Gazette (Lovtidende) · 23 June 2026
- In force · 1 July 2026