Changes to the education contribution and subsidy
Official title (in Danish): Lov om ændring af lov om Arbejdsgivernes Uddannelsesbidrag og ligningsloven (Ændring af lønbegreb, afgørelser uden forudgående partshøring, omlægning af refusion og tilskud vedrørende oplæring i udlandet, justering af bidrag for 2026 og fastsættelse af modelparametre for 2026 m.v.)
In short
Reading time: 1 min- What changes:
- The act changes the rules for the Employers' Education Contribution (AUB).
- Employers can get a refund of pension contributions for students and apprentices during school periods of up to 11 pct. compared to before up to 10 pct.
- The subsidy for training abroad is changed so that students and apprentices only need to apply once, and the subsidy becomes tax-free for them.
- Who: The act affects employers, students and apprentices in vocational education as well as AUB.
- When: The Act entered into force on 1 January 2026. Some parts 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) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget justerer reglerne for Arbejdsgivernes Uddannelsesbidrag (AUB), herunder lønbegrebet, refusion og tilskud ved oplæring i udlandet. Det indebærer bl.a. en forhøjelse af pensionsrefusionen fra 10 pct. til 11 pct., forenklet administration af tilskud og mulighed for afgørelser uden forudgående partshøring. Derudover bemyndiges AUB til at fastsætte, hvilke løndele der indgår i refusionsgrundlaget m.v. Lovforslaget skal træde i kraft 1. januar 2026.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 9 October 2025Status in the Danish Parliament: Fremsat
- Passed · 27 November 2025Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 16 December 2025Status in the Danish Parliament: Stadfæstet
- Partly entered into force · 1 January 2026Status in the Danish Parliament: Stadfæstet
- Fully in force · 1 July 2026Status in the Danish Parliament: Stadfæstet