Danish Employer Rates and Thresholds 2026

Danish employers don't pay percentage-based social security. Instead they pay fixed contributions per full-time employee, collected quarterly through the joint payment system (Samlet Betaling): the ATP pension, the education contribution (AUB), Barsel.dk, occupational injury insurance (AES), a financing contribution and a small holiday fund fee.

Monthly-paid employees also receive a 1% holiday supplement on top of their normal salary during holiday. Pension contributions agreed in a collective agreement or contract aren't included.

Fixed contributions and the holiday supplement for a full year at 2026 rates, for a full-time monthly-paid employee in finance and business services:

• Denmark has no statutory minimum wage. Pay is typically set in collective agreements, and an employer bound by one must pay the agreed rates.
• Employees accrue 2.08 days of paid holiday for each month of employment, 25 days a year. The holiday year runs from 1 September to 31 August.
• Monthly-paid employees with full pay on public holidays and sick days keep their salary during holiday and get a holiday supplement of 1% of salary.

• Under the Salaried Employees Act, the employer must give 1 month's notice in the first 6 months and 3 months' notice after that, to the end of a month, rising by 1 month for every 3 years of employment up to 6 months. Notice must be given in writing.
• If the employment is agreed as probationary and lasts no more than 3 months, the employer's notice is at least 14 days.
• A salaried employee dismissed after 12 or 17 years of continuous employment receives severance of 1 or 3 months' salary respectively.
• If a salaried employee with at least 1 year's service is dismissed without reasonable grounds related to the employee or the business, the employer must pay compensation, up to 4 months' salary after 10 years and up to 6 months' after 15 years.
• Illness counts as lawful absence for a salaried employee. A written contract can allow dismissal on 1 month's notice once the employee has received pay during sickness for a total of 120 days in 12 months.
• An agency must ensure a placed worker has at least the terms on working hours, overtime, breaks, rest, night work, holidays, public holidays and pay that would have applied if the user company had hired them directly, unless the agency is covered by a qualifying national collective agreement.

Changes to these rates and rules, newest first. Every country is covered in our law changes tracker.

• From 1 January 2026: Danish Barsel.dk contribution rises and AUB falls. From 1 January 2026, the Barsel.dk contribution rises from DKK 387.50 to DKK 550 per full-time employee per quarter, while AUB falls from DKK 897.50 to DKK 705.25 and the financing contribution from DKK 99.25 to DKK 82. ATP is unchanged at DKK 891.