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Proposed

Bill: Lower training levy from employers in 2027

Official title (in Danish): Forslag til lov om ændring af lov om Arbejdsgivernes Uddannelsesbidrag. (Justering af fleksibelt uddannelsesbidrag og akt­iv­itet­saf­hængigt VEU-bidrag for 2027, fastsættelse af modelparametre for er­hvervsud­dan­nelser til brug for beregning af lærepladsafhængigt arbejdsgiverbidrag for 2027 m.v.)

Bill · L 47 (2026-27)

In short

Reading time: 1 min
  • What is proposed:
    • The bill sets employers' contribution to the Employers' Training Levy (Arbejdsgivernes Uddannelsesbidrag) down to DKK 1,954 per full-time employee.
    • The VEU contribution is set down to DKK 331 per full-time employee at 2027 price and wage levels.
  • Who would be affected: Employers who pay into the Employers' Training Levy (Arbejdsgivernes Uddannelsesbidrag), including Region Østdanmark.
  • When: The bill has not been passed yet.

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.

If the bill is passed:

  • Employers pay DKK 1,954 per full-time employee in training levy at 2027 price and wage levels.
  • The VEU contribution for adult and further education is DKK 331 at 2027 price and wage levels.
  • The breakdown of main industries uses the Danish Branch Code 2025 (Dansk Branchekode 2025).
  • Region Østdanmark's additional contribution for 2027 is calculated based on the CVR and SE numbers that Region Hovedstaden and Region Sjælland had as of 31 December 2026.

Sources and original

Read the official text (in Danish) →

Source: the Danish Parliament (ft.dk)

Translated from Danish · The Danish version and the original source apply.

Summary by the Danish Parliament (in Danish)

Lovforslaget fastsætter de årlige satser og modelparametre for Arbejdsgivernes Uddannelsesbidrag (AUB) for 2027. Det indebærer bl.a.: - Ud­dan­nelses­bidra­get sænkes fra 2.387 kr. til 1.954 kr. pr. fuldt­ids­beskæfti­get medarbejder. - VEU-bidraget sænkes fra 434 kr. til 331 kr. - Modelparametrene for det lærepladsafhængige AUB-bidrag fastsættes for 2027. - Der foretages enkelte lovtekniske ændringer som følge af nye statistiske klassifikationer og oprettelsen af Region Østdanmark. Loven skal træde i kraft 1. januar 2027.

Source: Folketinget (ft.dk). Reproduced unchanged.

Timeline

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  1. Introduced · 8 October 2026
    Status in the Danish Parliament: Fremsat
    Folketingets Åbne Data – sagstrin: fremsættelse
  2. 1. beh./Henvist til udvalg · 23 October 2026
    Status in the Danish Parliament: 1. beh./Henvist til udvalg
    Folketingets Åbne Data – sagstrin: 1. behandling
  3. Passed
    Awaiting the Danish Parliament
  4. Enters into force
    The date is not known yet