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					LIS variable Contents (national programmes) Legislation Coverage Uses Amount

V2 Mandatory employer contributions Employer contribution for Labour Market Supplementary Pension Fund Scheme, ATP (lønmodtagerens ATP-bidrag ). All employers. Contribution for supplementary pension scheme (ATP). The total contribution of DKK 223.25 (€ 30) per month is paid by 1/3 by the employee and by 2/3 by the employer. Employers who pay their share of contribution for sick employees - even during the period when the local authorities provide daily allowance - will be compensated by the State. There are also employer's contributions for: - employment injuries: employers pay the full cost of work accident insurance; - occupational diseases: employers pay the full contributions into the Labour Market Occupational Diseases Fund; - unemployment benefits: the employer pays a flat-rate contribution based on turnover subject to VAT (MOMS) payable by the employer and the total of all salaries and wages paid.

Other employer's contributions (included in variable V2?)

LIS variable Contents (national programmes) Legislation Coverage Uses Amount

V7 Mandatory contributions for self-employment Contributions into new Labour Market Funds (included in variable V13) Social Security Act 1993 Self-employed workers Financing of: - unemployment benefits, early retirement benefits and transition benefits; - active employment measures, professional training, educational courses and study leaves; - sickness benefits and maternity benefits as well as maternity/paternity leave and sabbat leave. A given percentage of the profit.

LIS variable Contents (national schemes)

Legislation

V11 Income taxes State income tax (indkomstskat til staten) County income tax (amtskommunal indkomstskat) Municipal income tax (kommunal indkomstskat) Dividends tax (aktieindkomst) Labour market (AM) contribution (Arbejdsmarkedsbidrag) Statutory Notice No 819 of 3 November 1997 (Tax Assessment Act), State income tax Statutory Notice No 717 of 2 October 1998 (Personal Tax Act) and Statutory Notice No 735 of 10 October 1998 (Act on Tax at Source). Law on taxation by county authorities, see Statutory Notice No 804 of 6 County income tax October 1995. Municipal income tax Statutory Notice No 803 of 6 October 1995. Sections 65 to 67 A of Statutory Notice No 735 of 10 October 1998 (Act on tax at source). Sections 4a and 8a of Statutory Notice No 717 of 2 October 1998 (Act on tax on persons). Section 13 of Statutory Notice No 727 of 7 October 1998 (Act on corporation tax) as amended by Law No Dividends tax 1026 of 23 December 1998 and the Statutory Notice No 796 of 10 September 2001 (The Share Profit’s Taxation.Act). Share income includes both dividends and certain stock transactions. Only the dividends tax is included in LIS data. Labour market (AM) Statutory Notice No 728 of 7 October 1998. contribution State income tax Individuals resident in Denmark. County income tax The same group of people who are liable to municipal income tax. Municipal income tax All persons liable to State income tax. Distributed dividends of up to DKK 39,700 in 2002 are subject to a 28 % dividend tax at source. Distributed dividends in excess of this amount are taxed at 43 %. Dividends include the amounts of: dividends from shares, cooperative shares, etc., securities from Danish joint-venture stock companies; amounts which a shareholder or a member of a cooperative undertaking receives at the time of the alienation of the shares, cooperative shares, etc., securities; allocation from investment trusts. Wage and salary-earners, self-employed persons and employers. The State. The county in which the tax municipality of the taxpayer is situated. The income tax of a person fully liable to municipal income tax is normally payable to his tax municipality, i.e. the municipality in which the person in question is resident or— if he has no place of residence —to the municipality in which he was staying on 5 September before the calendar year in question. The same rule applies for married women. However, another municipality can be fully or partly entitled to tax, since a stay of at least three months in a municipality gives that municipality a right to part of the municipal income tax to which the taxpayer is liable, calculated in proportion to the length of the stay. Persons who are only partly liable to tax usually pay income tax to the municipality in which they receive their income. See State income tax. The State. The ordinary taxable income including income from foreign sources. Income from a foreign company which is controlled by the individual resident in Denmark and whose income is taxed considerably lower than in Denmark (The so-called controlled foreign company rule). The taxable income for State income tax. The taxable income for State income tax with a certain difference with regard to the personal allowance. The gross earning for wage and salary-earners and profits for selfemployed persons. The total paid wage for employers.

Coverage

Dividends tax

Labour market (AM) contribution State income tax County income tax

Beneficiary

Municipal income tax

Dividends tax Labour market (AM) contribution State income tax County income tax Municipal income tax Dividends tax Labour market (AM) contribution State income tax County income tax Municipal income tax Dividends tax

Basis of assessment

Exemptions Labour market (AM) contribution

State income tax

County income tax Deductions Municipal income tax Dividends tax Labour market (AM) contribution State income tax Tax unit County income tax Municipal income tax Dividends tax Labour market (AM) contribution

The contribution is calculated on the basis of wages and salaries, etc. Therefore, no contribution is payable on the basis of following income: - grants from the State Education Fund; - sickness and unemployment benefits; - certain kinds of pensions and life assurance schemes; - public service pensions; - certain kinds of social benefits and other transfer income; - national retirements pensions; - interest, dividends and other capital income. The tax liability on the net income is reduced by the tax value of a uniform personal allowance for national, county and municipal income tax purposes. In 1999 the personal allowance was DKK 32,300, and DKK 23,200 for persons under 18 year. The tax liability is reduced by the tax value of a personal allowance. In 1999 the general personal allowance is DKK 32,300. However, this corresponds to the total allowance for county and municipal income tax and church tax combined. The tax liability is reduced by the tax value of a personal allowance. In 1999 the general personal allowance is DKK 32,300. However, this corresponds to the total allowance for county and municipal income tax and church tax combined. There is no deduction in the contributions, but the contribution is deducted before personal income tax is assessed Spouses are taxed separately. Account is however taken of a spouse’s income in some respects when assessing tax. Children are liable to tax independently.

State income tax

Rate County income tax

Municipal income tax

Dividends tax Labour market (AM) contribution

State income tax

Collection

Taxable income is split into two components, personal income and investment income. State income tax levied in 1999: - a tax of 32 % on the controlled foreign company income; - base tax of 7.5 % on taxable income; - medium tax of 6 % on the aggregate of personal income plus positive net investment income after deduction of DKK 151,000; - a top tax of 15.0 % on the aggregate of personal income and positive net investment income after deduction of DKK 258,400. The thresholds are adjusted in line with a factor laid down annually by law. The adjustment factor for 1999 is 136.0. If the combined total of a taxpayer’s State, county and municipal income taxes exceeds 59 % of a specified proportion of the personal income, the State income tax is reduced accordingly. The county income tax corresponds to a percentage levy fixed by the county council for the calendar year in question. In 1999, the average county income tax rate is 10.1 %. The municipal authorities fix the percentage of the levy for one calendar year at a time. Non-residents pay municipal income tax on the limited income. In 1999 the average municipal income tax rate is 21.7 %. The levy on this income corresponds to the total average levy for the municipal and county income tax (31.9 % in 1999). 28 % and 43 %. In 1999 the contribution is 8 % for wage and salary-earners and selfemployed persons, and is 0.28 % for employers. From 1999 a special contribution of 1 % of the same basis of assessment is paid by wage and salary earners and self employed persons to the Supplementary Pension Fond. The employer or employing authority is required to withhold from the remuneration paid for personal work of a service nature and from certain other types of income, such as pensions, a provisional tax known as A-tax. In 1999 distributed dividends up to DKK 36,000 are subject to a 25 % dividend tax. Distributed dividends in excess of DKK 36,000 are taxed at 40 %. Royalty payments to non-residents are subject to a tax of 30 % or to the tax due under double taxation agreements. Other income, primarily from self-employment and capital normally pays a provisional tax according to a demand note, known as B-tax. A-tax is withheld from every person who receives a salaried income in Denmark from employment there or who receives a pension or allowance from Denmark. The basis of assessment of tax is the taxpayer’s gross income minus all deductions other than the personal allowance. However, a further deduction is made of a sum equal to the figure, which would be obtained if the personal allowance were taxed at the lowest rate. The provisional taxation of married couples is levied on each of them separately. If one of the spouses has No income or otherwise cannot make full use of his or her general deductions on assessment, it is transferred to Collection and accounting to the county for county income tax is carried out according to the same rules as those on municipal income tax. See State income tax. Whenever a decision is taken to pay on credit dividends, the dividend tax falls due and is payable to the State by the company that distributes the dividends. The contribution is withheld by the employer and the pension institutes.

County income tax Municipal income tax Dividends tax Labour market (AM) contribution

LIS variable Contents (national schemes) Legislation Coverage Uses Amount

V12 Property or wealth taxes Estimate of the tax on imputed rent

LIS variable Contents (national programmes) Legislation Coverage Uses Amount Other employee's contributions (included in variable V13?)

V13 Mandatory employee contributions Employee contribution for Labour Market Supplementary Pension Fund Scheme, ATP (lønmodtagerens ATP-bidrag ). All employees. Contribution for supplementary pension scheme (ATP). The total contribution of DKK 223.25 (€ 30) per month is paid by 1/3 by the employee and by 2/3 by the employer. Contribution for the Employees pay a flat-rate contribution fixed every year based on legal Unemployment maximum rate of daily payment (in 2004 4.8 times this rate per year). Insurance

LIS variable Contents (national schemes) Legislation Coverage Beneficiary Basis of assessment Exemptions Deductions Tax unit Rate Collection

V14 Other direct taxes Church taxes (kirkeskat ) Law No 537 of 24 June 1997. The members of the Established Church of Denmark. The churches in each municipality. See municipal income tax (V11). The tax liability is reduced by a percentage (equal to the tax rate) of a personal allowance. In 1999 the personal allowance is DKK 32,300. This corresponds to the total allowance for county and municipal income tax and church tax combined. The rate varies in 1999 from 0.41 % to 1.50 % in the different municipalities. Collection takes place jointly with municipal income tax.

LIS variable Contents (national programmes) Legislation Coverage

V16 Sickness benefits Daily allowances for illness and personal injury (dagpenge ved sygdom og herunder tilskadekomst) , including: - benefits paid by the employer - benefits paid by municipalities First law: 1892 Current law: law of 20 December 1989 and amendments. All employees and self-employed (including spouse if helping). Benefits paid by the Minimum working period of 74 hours during the 8 weeks immediately employer preceding the sickness. Employees: - period of work of at least 120 hours in 13 weeks immediately preceding illness, or - persons who have just completed a vocational training course for a period of at least 18 months and persons doing a paid work placement as part of a vocational training course, or - unemployed entitled to benefits from unemployment insurance or similar benefits (anti-unemployment measures); - persons in a "flexible job" with a private or public employer. Self-employed: - occupational activity during 6 months, in the past 12 month period, of which one at least immediately preceding the illness; - voluntary insurance for self-employed and helping spouse: 6 months period (except work injury and persons who have recently set themselves up as self-employed persons and become member of the insurance within three months after the termination of their salaried activity). Collective agreements provide for the continued payment of wages and salaries in the case of sickness for certain groups of employees. In this case the employers are entitled to receive the sickness cash benefit (sygedagpenge) of the employees. Waiting period: none. Period to be covered by the employer: 2 weeks. Waiting period: 2 weeks for self-employed only (for this period, voluntary insurance for self-employed and helping spouse that allows a benefit since the 3rd sickness day, or, with payment of a premium supplement, beginning the first day of sickness). Duration: 52 weeks in 18 months; pensioners or people who have reached the age of 65 (67 for those who had reached the age of 60 on 1st July 1999) not more than 13 weeks in a 12-month period (not included the first two weeks of a period of sickness); benefits can be paid for a longer period under certain conditions, for example when beginning a probable re-education process, when the municipality starts the analysis of an application for disability pension or in the case of employment injury; similarly when an ill person work capacity seems recoverable. If necessary, benefits can be paid for a longer period up to 26 weeks, in order to test the ill person work capacity. Amount: - salaried workers: sickness cash benefit (sygedagpenge) calculated upon the basis of the hourly wage of the worker (contributions to Labour Market Fund, Arbejdsmarkedsfonden, deducted), with a maximum of DKK 3,113 (€ 419) per week or DKK 84.14 (€ 11) per hour (37 hours per week), and upon the number of hours of work. - self-employed: sickness cash benefit calculated on the basis of the earnings from the occupational activity of the self-employed person, with the same maximum as mentioned above. The self-employed persons who have taken out a voluntary insurance, are entitled to at least 2/3 of

Qualifying conditions

Benefits paid by the municipality

Benefits paid by the employer

Benefits Benefits paid by the municipality

Accumulation with other income Adjustment

No restrictions. Financing principle Taxation Tax and contributions financed. Benefits are fully liable to taxation. No limit of income and no tax reductions. Contributions to the supplementary pension scheme (arbejdsmarkedets tillaespension, ATP) and to the special saving scheme (SP).

Financing Contributions

LIS variable Contents (national programmes)

Legislation Coverage

V17S2 Long-term occupational injury and disease benefits Benefits from industrial injuries and occupational diseases insurance (arbejdsskade i erhverssygdonme) , including: - compensation in case of permanent incapacity - compensation for the loss of the breadwinner (erstatning for tab af forsaerger) NB: These benefits are not included in the dataset. Law of 8 March 1978, as amended. Law of 20 May 1992 which is applicable to accidents after 1 January 1993 and to occupational diseases reported after that date, modified by law of 30 May 1998, in effect since 01.01.1999. all employed and certain self-employed (in fishing and navigation) Compulsory social insurnace for persons. Trainees at working places because of their study or vocational training. Children affected with a disease caused by the work of their father or mother. Permanent incapacity (recognised from a minimum level od f incapacity of 15%) or death resulting from: - employment injuries: accident injuries or harmful action occurred during work or as a result of the conditions under which the work is carried out. - occupational diseases: l ist of recognised occupational diseases and sudden accidents which occur in the course of lifting objects. Surviving spouse: the survivor must have been supported by the deceased or the survivor's situation has otherwise deteriorated because of this decease; at least 2 years of marriage; a person who was cohabiting with the deceased at the time of the accident and for at least 2 years at the time of death has the same rights as a spouse. Orphans: up to 18 years of age or 21 in case of studies or professional education. Other dependents: if total benefits to spouse and children amount to less than E x 70%, an annuity can be granted under special circumstances to other dependants such as parents, brothers, sisters, grandchildren, etc. It is a condition that the deceased took care of the maintenance of the dependant. The benefit can be capitalised. Total incapacity: pension equal to 80% of total earnings in year before injury (earnings ceilings are: maximum: DKK 367,000 (€ 49,413) and minimum: DKK 137,000 (€ 18,446); these ceilings are readjusted once a year according to the general evolution of salaries). Partial incapacity : pension proportional to the degree of invalidity. Handicap compensation (ménerstatning): for permanent handicap in daily life. For 100% handicap, allowance is DKK 611,500 (€ 82,333). In some special cases, the compensation can be fixed to a higher amount, but within the limit of DKK 733,800 (€ 98,799). Pension of 30% of annual salary (up to DKK 367,000 (€ 49,413)) of deceased during a period of 10 years maximum for the surviving spouse; pension of 10% of annual earnings of deceased (up to 18 years of age) for the orphans of the father or mother (20% for orphans of both parents). Lump sum transitory amount in case of death (overgangsbel?b ved d?dsfald) of DKK 115,000 (€ 15,484) for surviving spouse (or a person cohabiting with the deceased).

Permanent incapacity

Qualifying conditions

Death

Permanent incapacity

Benefits

Death

Accumulation with other income

Adjustment

Financing

Full accumulation wirth earnings from work is possible. If the pension as compensation for the loss of capacity (erstatning for tab af erhvervsevne) (the lump-sum settlement has no effect) is combined with a social pension, the social pension is reduced. If combined with a government pension for civil servants, the invalidity pension is reduced. The rate of adjustment (satsreguleringsprocenten) of social pensions and other transfer incomes (overforselsindkomster) is fixed once a year, on the basis of the evolution of wages. Contributions paid by the employer only (see V2). Financing principle Invalidity pensions, widows' pensions and orphans' pensions are subject to taxation. No limit of income and no tax reduction. Taxation Redemption, handicap compensation (ménerstatning) and death grants are not subject to taxation. No contributions. Contributions

LIS variable

Contents (national programmes)

Legislation

V18S1 Disability pensions Anticipatory pension (førtidspension) , including (until 31.12.2002): - basic amount (grundbeløb) - pension supplement (pensionstillaeg) - anticipatory amount (førtidsbeløb) or disability allowance (invaliditetsbeløb) - unemployability allowance (erhvervsudygtighedsbeløb) Outside assistance or constant care allowance (bistands/plejetillæg) [replaced by cash benefit to compensate additional expenses on the grounds of the handicap (merudgiftsydelse) sincen 1.1.2003] First law: 1921 Current law: law of 16 May 1984 (amended) Danish resident citizens having resided in Denmark for at least 3 years between the ages of 15 and 67; foreigners having resided in Denmark for at least 10 years between the ages of 15 and 67, 5 of which immediately prior to the pension request; foreigners covered by reciprocal agreements. Old system (until 31.12.02): - Ordinary anticipatory pension: persons between 50 and 67 years whose capacity to work is permanently reduced for at least 1/2 or if necessary for health and/or social reasons (including unemployment, poor training and limited income). - Invalidity anticipatory pension: persons between 18 and 67 years whose capacity to work is permanently reduced for at least 2/3 due to a mental or physical incapacity. New system (since 1.1.2003): reduction of the capacity for work in an extense that the person cannot assure his/her subsistence. From the 1st day of the month following the decision, or at the latest, the first day of the fourth month following the acceptance of the claim by local authorities (the day of the beginning of the examination of the file), until the age of 66 when the pension is automatically converted into an old-age pension. Pension according to the age: - Between 60 and 67: Ordinary anticipatory pension (almindelig førtidspension) = basic amount + pension supplement. - Between 50 and 59: Increased orinary anticipatoy pension (forhøjet almindelig førtidspension) = basic amount + pension supplement + anticipatory amount. Basic amount (grundbeløb) : full rate of DKK 54,204 (€ 7,298) per year, if resident during at least 4/5 of the period between the age of 15 and the date on which pension is first payable, otherwise reduced rate proportionally to residence; the basic amount is reduced by 60% of the income basis, and no pension is paid if it amounts to less than 1/40 of the basic amount (minimum amount payable). Pension supplement (pensionstillaeg) : DKK 25,464 (€ 3,428) per year for marride couples, DKK 54,564 (€ 7,347) per year for single pensioners; the supplement is reduced by 30% of the income basis (15% if the spouse also qualifies for a pension supplement). Anticipatory amount (førtidsbeløb) : DKK 13,788 (€ 1,856) per year, if the early pension is given to a person under 60. Pension according to incapacity level: - Incapacity between 67 and 99%: Medium invalidity pension (mellemste førtidspension) = basic amount + disability allowance + pension supplement; - 100% incapacity: Maximum invalidity pension (højeste førtidspension) = basic amount + disability allowance + work incapacity amount + pension supplement. Basic amount (grundbeløb) : see above. Pension supplement (pensionstillaeg) : see above. Disability allowance (invaliditetsbeløb) : DKK 26,364 (€ 3,550) per year; married persons: DKK 22,464 (€ 3,025) per year each, if both qualify for this supplement or the invalidity allowance. Unemployability allowance (erhvervsudygtighedsbeløb) : DKK 36,396 (€ 4,900) per year; married persons: DKK 26,328 (€ 3.545) per year each, if both qualify for this supplement. If income does not exceed a certain level, DKK 162,036 (€ 21,817) per year for persons living alone and DKK 137,724 (€ 18,543) for persons not living alone. Granted together with an anticipatory pension or invalidity allowance to blind persons, persons with a severe visual impairment or persons otherwise requiring continuous outside assistance due to disability: DKK 27,540 (€ 3,708) per year. Granted instead of outside assistance allowance if the disability requires constant care or supervision, whereby the continuous attendance of another person is needed: DKK 54,972 (€ 7,401) per year (cannot be given together with outside assistance allowance).

Coverage

Qualifying conditions

Duration

Old system: Ordinary anticipatory pension (almindelig førtidspension)

Benefits

Old system: Invalidity anticipatory pension (førtids- og invaliditepension)

New system: Disability pension (fortidspension) Old system: Outside assistance allowance (bistandstillæg) Old system: Constant attendance allowance (plejetillæg)

New system: Cash benefit to compensate additional expenses on the grounds of the handicap The amount is fixed for each individual case, taking into account the (merudgiftsydelse) expenses to be expected. Minimum DKK 6,000 (€ 808) per year. For pensioners living alone, DKR 21,552 (ECU 2,967) per year; this supplement can also be paid to single persons who are in receipt of a Special pension disability benefit. supplement The supplement of single persons receiving disability benefit and outside (særligt pensionstillæg) assistance allowance or constant care allowance amounts to DKK 29,928 (€ 4,030) per year. Accumulation with other social security benefits is possible, but some specific parts of a pension depend on the earnings of the pensioner. Limited duration of cash benefits to pensioners. An early retirement pension calculated according to unemployment regulations cannot be granted to a pensioner. It is possible to go from an early-retirement pension to a partial pension. Accumulation with earnings from work is possible, but with benefit reduction. The rate of adjustment (satsreguleringsprocenten) of social pensions and other transfer incomes (overforselsindkomster) is fixed once a year, on the basis of the evolution of wages. Tax financed (State covers all costs for pensions of persons over 60 years and reimburses 50% of the costs for pensions to persons under Financing principle the age of 60 to the local communities). Pay-as-you-go. Old system: Basic pension, pension supplements, special pension supplements and amounts for work incapacity are fully liable to taxation; invalidity pensions, early pension, amount of invalidity, constant attendance allowances and outside assistance allowances are not Taxation subject to taxation. New system: Pensions are subject to taxation. There is no upper limit of annual income and no reduction of taxation. No contributions. Contributions

Accumulation with other income

Adjustment

Financing

LIS variable Contents (national programmes) Legislation

V18S2 Disability allowances Invalidity Allowance (invaliditestydelse) [replaced since 1.1.2003 by the cash benefit to compensate additional expenses on the grounds of the handicap (merudgiftsydelse) ] First law: 1921 Current law: law of 16 May 1984 (amended) Danish resident citizens having resided in Denmark for at least 3 years between the ages of 15 and 67; foreigners having resided in Denmark for at least 10 years between the ages of 15 and 67, 5 of which immediately prior to the pension request; foreigners covered by reciprocal agreements. Persons between 18 and 67 years whose invalidity (66-100%) is medically certified or in cases of deafness resulting in serious problems of communication, but whose earnings are too high for invalidity anticipatory pension. Duration: From the 1st day of the month following the decision, or at the latest, the first day of the fourth month following the acceptance of the claim by local authorities (the day of the beginning of the examination of the file), until the age of 66 when the allowance is automatically converted into an old-age pension. Amount: DKK 26,532 (€ 3,572) per year; if the spouse receives the same invalidity allowance or invalidity pension: DKK 21,552 (€ 2,902) per year. New system (since 1.1.2003): cash benefit to compensate additional expenses on the grounds of the handicap (merudgiftsydelse) ; the amount is fixed for each individual case, taking into account the expenses to be expected. Minimum DKK 6,000 (€ 808) per year. Accumulation with other social security benefits is possible, under certain conditions. The rate of adjustment (satsreguleringsprocenten) of social pensions and other transfer incomes (overforselsindkomster) is fixed once a year, on the basis of the evolution of wages. Tax financed (State covers all costs for pensions of persons over 60 years and reimburses 50% of the costs for pensions to persons under the age of Financing principle 60 to the local communities). Pay-as-you-go. Not subject to taxation. Taxation No contributions. Contributions

Coverage

Qualifying conditions

Benefits

Accumulation with other income Adjustment

Financing

LIS variable Contents (national programmes) Legislation Coverage

V19S1a Universal old-age pensions Old age pension (Folkepension) Law of 1891, Law of 16 May 1984, amended. Danish resident citizens having resided in Denmark for at least 3 years between the ages of 15 and 67; foreigners having resided in Denmark for at least 10 years between the ages of 15 and 65, of which 5 years immediately prior to the date when the pension is first payable; foreigners covered by reciprocal agreements. Must be 67 years (legal retirement age) and must have had at least 3 years of residence between the ages of 15 and 67. Basic amount (grundbeløb): DKK 54,204 (€ 7,298) per year. A full pension is paid if 40 years of residence between the ages of 15 and 67, otherwise payment is reduced proportionally to the residence period; full amount may also be reduced according to the professional earnings of the pensioner if they exceed DKK 230,300 (€ 31,008); minimum pension: a factor of 3/40 = DKK 5,978 (€ 805). Pension supplement (pensionstillaeg): DKK 25,464 (€ 3,428) per year for marride couples (hat may be reduced on account of the earnings of the pensioner and spouse if they exceed DKK 102,000 (€ 13,733)), DKK 54,564 (€ 7,347) per year for single pensioners; the supplement is reduced by 30% of the income basis (15% if the spouse also qualifies for a pension supplement). Special pension supplement (særligt pensionstillæg) : for pensioners living alone, DKR 21,552 (ECU 2,967) per year. The basic amount depends on the income gained from the pensioners' professional activity; reduced by DKR 60 (ECU8.30) for every DKR 100 (ECU 14) earned in excess of DKR 126,800 (ECU 17,454) (for married persons) per year. The pension supplement is reduced by 30% of earnings (earnings of pensioner and spouse) in excess of DKR 82,200 (ECU 11,315) per year for each married person and DKR 41,100 (ECU 5,657) for singles. The rate of adjustment (satsreguleringsprocenten) of social pensions and other transfer incomes (overforselsindkomster) is fixed once a year, on the basis of the evolution of wages. Tax financed (State covers all costs). Pay-as-you-go. Financing principle Basic pensions, pensions supplements and special supplements are fully liable to taxation. Taxation There is no limit of income nor reduction of taxation. No contributions. Contributions

Qualifying conditions

Benefits

Accumulation with other income

Adjustment

Financing

LIS variable Contents (national programmes) Legislation Coverage

V19S1b Employment-related old-age pensions Payments from the Labour Market Supplement Fund Scheme, ATP (Udbetalt ATP) (including supplementary pensions to insured persons and to surviving spouses and orphans). Law of 7 March 1964, amended. Compulsory scheme for all employees aged 16-66 working 9 hours or more per week; salaried workers who take up a non-salaried activity may remain, on a voluntary basis, in the scheme if they have made contributions over a period of 3 years. Spouses and orphans of decesed insured persons. Legal retirement age of 67 years. Indured person: 10 years of insurance (2 years under the new scheme) cover of the deceased and length of marriage: at least 10 years – the conditions for entitlement to the pension or the death grant if death occurred before 1.7.1992 or if after 1.7.1992 and the deceased were aged over 67. Surviving spouse: to be or to have been married to the deceased. New scheme: marriage or cohabiting during 2 years before death and appointed to entitlement of the benefit. For divorcees the condition is that the deceased paid a maintenance grant just before he died and that the marriage lasted 5 or 10 years (accumulated widow's/ widower's pension). Children: Under 18. New scheme: 21. DKK 21,444 (€ 2,887) per year if affiliated to complementary scheme since April 1st, 1964. If the member chooses to wait receiving the ATP, the annual pension will be increased with 5% for every half year the member chooses to postpone the payments; ther is a limit though: the total raise can be maximum 30% (i.e. the member have to receive the first payment by the age of 70). Supplementary pensions of less than DKK 2,480 (€ 334) per year will be replaced by a lump-sum payment.

Qualifying conditions

To the insured

Benefits

Death before July 1st 1992 and widow(er) older than 62: pension corresponding to 50% of real or hypothetical pension of insured person. Death after July 1st 1992 or widow(er) under 62: no pension; single capital payment, capitalisation of 35% or 50% of the pension to which the deceased would have been entitled. If the deceased was born between 1925 and 1941, the widow(er) is also entitled to a lump-sum repayment of To the surviving spouse the widow(er)'s pension to which the surviving spouse would have been (ægtefælleydelse ) entitled; the lump-sum payment to the surviving spouse is reduced in accordance with his or her own supplementary pension [New scheme starting 2004: lump-sum payment of DKK 40,000 (€ 5,386)]. In case of remarriage of widow(er) whose spouse died before 1.7.92, supplementary pension ceases. Death grant (begravelseshjaelp): up to DKK 7,850 (€ 1,057), depending on the estate of the deceased. Death after July 1st 1992: single payment to children under 18. New scheme (since 2004): single payment of DKK 40,000 (€ 5,386) per child less than 21 years old. Death grant (begravelseshjaelp): up to DKK 6,550 (€ 882), depending on the estate of the deceased.

To the orphan(s) (børneydelse )

Accumulation with other income Adjustment

Financing

Accumulation permitted. The lump-sum payment to the surviving spouse is reduced in accordance with his/her own supplementary pension. Only adjusted when sufficient funds. Financed by contrbitutions (DKR 194.40 (ECU 27) per month), paid 1/3 by the employee and 2/3 by the employer; Employers who pay their share of the contribution for sick employees - even during the period when the Financing principle local authorities provide daily allowance - will be compensated by the State (see V13). No participation of public authorities. Pay-as-you-go and capital cover. Supplementary pension is fully liable to taxation. A tax of 40% is imposed on death granths. Taxation There is no limit of income nor reduction of taxation. No contributions. Contributions

LIS variable Contents (national programmes) Legislation

V19S3 Early retirement benefit Early retirement pension from unemployment insurance (efterløn) Transition benefits (overgagsydelse) Partial retirement pension (delpensioner) Early retirement pension: Introduced in 1976. Partial retirement pension: Law of 4 June 1986. Early retirement pension: Voluntary early retirement scheme. A similar benefit is foreseen for those persons who had a flexible employment (fleksydelse). Partial retirement pension: Employees and self-employed persons between 60 and 67 who reduce their working hours may be granted a partial pension and at the same time continue working reduced hours. To be aged between 60 and 65; to have paid voluntary early retirement contributions and to fulfil the conditions for unemployment benefit for at least 25 years during the last Early retirement pension 30 years; to have reported the sum of private (including collective) pension funds (efterløn) to the unemployment insurance fund; to be resident in Denmark or in a member State of the EU; to be entitled to a flexible employment (fleksydelse). Members of an unempoyment insurance fund, aged between 55 and 59, who are entitled to unemployment allowances and who have drawn this Transition payments benefit for at least 12 out of the last 15 months and who are resident in (overgagsydelse) Denmark and at the age of 60 fulfil the conditions (waiting period) for early retirement. Must be between 60 and 67 years; must reduce the number of working hours by at least 7 hours or 1/4; remaining number of hours must be between 12 and 30 per week; must be resident in Denmark. Employees: must have participated in the supplementary pension scheme (ATP) for at least 10 out of the past 20 years; must have Partial pension worked at least 9 out of the past 12 months in Denmark. (delpension) Self-employed: must have worked full time during the past 5 years; must have been self-employed for at least 9 out of the past 12 months; must have made siome profit out of their self-employment and must have reduced working hours to 18.5 hours per week on average. Amount: 91% of the highest unemployment benefit, but not more than Early retirement pension DKK 2,835 (€ 382) per week. Flexible employment (fleksydelse): same amount. Ceiling: average (efterløn) individual income during the last 12 months. 82% of the calculation base until when the age of 60 or until the award Transition payments of an early-retirement pension; salary of up to DKR 27,500 (ECU 3,785) (overgagsydelse) per year without reduction of the benefit. Amount: 1/37 of basic amount (grundbel?b) per reduced hour, or DKK 3,587 (€ 483) per year and per hour reduced. This amount corresponds to 82% of the maximum daily allowance paid by the sickness insurance funds; it is adjusted once a year. The partial pension for the selfPartial pension employed amounts to DKK 66,372 (€ 8,936) per year (which (delpension) corresponds to 18.5 working hours per week on average). For those who reach the age of 60 on 1.7.99 or later, the partial pension amount is reduced if the pensioner is entitled for a private pension fund or receives benefits from other pension schemes. Early retirement pension: Income from other gainful activity: accumulation possible if the income does not come from a flexible job; otherwise the salary is deducted from the benefit. Deduction also in the case of stakeholder pensions. Partial pension: not cumulable with anticipatory pension. The rate of adjustment (satsreguleringsprocenten) of social pensions and other transfer incomes (overforselsindkomster) is fixed once a year, on the basis of the evolution of wages. Early retirement pension: Financed by contributions to Unemployment funds. Financing principle Partial pension: financed by taxes, no contributions. The municipalities are reimbursed by the State for 100% of the costs. Early retirement pension: fully liable to taxation. Partial pension: Fully liable to taxation. Taxation There is no limit of income nor reduction of taxation. No contributions. Contributions

Coverage

Qualifying conditions

Benefits

Accumulation with other income Adjustment

Financing

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions

V20S1 Child allowances General family benefits (børnefamilieydelse) First law: 31 March 1950. Current legislation: Law of 3 June 1967, as amended, and Law of 19 March 1986 on general family allowances, as amended. Residents citizens, foreigners having resised in Denmark for the past year or foreigners covered by reciprocal agreements. The child must be under 18, not married, not in care, domiciled in Denmark and one of the parents must pay taxes in Denmark in accordance with the law on taxation at source. Proof of single-parent situation once a year. For each child of 0 - 3 years: DKK 3,225 (€ 434) per quarter = DKK 1,075 (€ 145) per month. For each child of 3 - 7 years: DKK 2,925 (€ 394) per quarter = DKK 975 (€ 131) per month. For each child of 7 - 18 years: DKK 2,300 (€ 310) per quarter = DKK 766.66 (€ 103) per month. No restrictions. Benefits are adjusted on 1 January every year by the rate adjustment percentage, according to the Act on a Rate Adjustment Percentage (satsreguleringsprocent) . Benefits are paid out of public funds. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

Benefits Accumulation with other income Adjustment

Financing

LIS variable Contents (national programmes) Legislation Coverage

V20S2 Advance maintenance payments Special Child Benefit (Særligt børnetilskud) First law: 31 March 1950. Current legislation: Law of 3 June 1967, as amended, and Law of 19 March 1986 on general family allowances, as amended. Residents citizens, foreigners having resised in Denmark for the past 3 years or foreigners covered by reciprocal agreements. The child must be under 18, not married, domiciled in Denmark and one of the parents must pay taxes in Denmark in accordance with the law on taxation at source. This supplement is paid in the following cases: single parents, when one or both parents are receiving a pension (with the exception of the beneficiaries of invalidity pensions granted after 1 January 2003), for orphans, for children where the parent with custody right dies and later are adopted, and for children where the custody right are not established. DKK 2,910 (€ 392) per quarter = DKK 970 (€ 131) per month for each child In the case of orphans of both parents the amount is double. If more than one of the above mentioned cases applies, the aggregate amount of special benefits are reduced by an amount depending on income.

Qualifying conditions

Benefits Accumulation with other income Adjustment Financing

Adjusted once a year by a percentage fixed by law. Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

LIS variable Contents (national programmes) Legislation Coverage

Qualifying conditions

Benefits

V20S1 Child allowance Regular Child Benefit (ordinært børnetilskud) Additional Child Benefit (ekstra børnetilskud) First law: 31 March 1950. Current legislation: Law of 3 June 1967, as amended, and Law of 19 March 1986 on general family allowances, as amended. Residents citizens, foreigners having resised in Denmark for the past year or foreigners covered by reciprocal agreements. Same conditions as general family benefit (see V20S1); this is a Regular Child Benefit supplement for single parents or for couples where both receive a (ordinært børnetilskud) pension. Additional Child Benefit Same conditions as general family benefit (see V20S1); this is an additional (or extra) benefit paid in the case of single parents only. (ekstra børnetilskud) Regular Child Benefit DKK 1,010 (€ 136) per quarter = DKK 336.66 (€ 45) per month and per (ordinært børnetilskud) child DKK 1027 (€ 138) per quarter = DKK 342.33 (€ 46) per month and per Additional Child Benefit household. Only one such additional benefit shall be payable irrespective (ekstra børnetilskud) of the number of children. No restrictions. Benefits are adjusted on 1 January every year by the rate adjustment percentage, according to the Act on a Rate Adjustment Percentage (satsreguleringsprocent) . Benefits are paid out of public funds. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

Accumulation with other income Adjustment

Financing

LIS variable Contents (national programmes) Legislation

V21S1 Unemployment insurance Unemployment benefits (arbejdsløshedsdagpenge, A-indkomst ) First law: 4 April 1907. Current legislation: Law of 24 March 1970, as amended. The following persons between the age of 18 and 65 may be admitted as members to an unemployment fund (optional insurance): - salaried workers; - persons having completed vocational training of at least 18 months and who register for the fund 2 weeks at the latest after having completed their education or training; - conscripts; - self-employed workers who practise a profession and their assisting spouse. - persons holding a public office (e.g.: members of Parliament) or a municipal office. Total unemployment: To be unemployed involuntarily, to search actively an employment and to have signed on at the employment office; to have completed a minimum period of employment and insurance of 52 weeks during the 3 preceding years and to have 1 year of insurance with fund; the maximum age to be eligible for unemployment benefits is 66. Partial unemployment: Weekly working time is reduced by at least 7.4 hours in relation to full-time employment. 4 years. For unemployed persons aged 55, the period can be extended until their 60th birthday if they fulfil the conditions for early retirement at this age. At Duration the age of 60 the duration of payment will be limited. For the insured person entitled for a social pension: Limited to 12 months during 18 months. Reference earnings Calculation ususally based on average earnings of preceding 12 weeks or 3 months, contributions to the Labour Market Funds deducted. Total unemployment : 90% of reference earnings, but not more than DKK 3,115 (€ 419) per week. Unemployed persons who satisfy certain conditions in respect to periods of employment are entitled to 82% of the maximum amount, regardless of reference earnings. Young unemployed persons immediately after professional training of 18 months or after military service: up to DKK 2,555 (€ 344). Partial unemployment: normal rate which is proportional to the reduction of the working hours; maximum 2/3 of normal amount.

Coverage

Qualifying conditions

Size of benefits

Formula

Accumulation with other income Adjustment

Financing

Pensions: accumulation permitted but duration of benefits is limited. No accumulation possible with early retirement pension. Sickness and cash benefits: no accumulation. Income from other gainful activity: the general rule excludes accumulation; in a number of special cases, however, accumulation is possible. Once a year according to the adjustment rate (satsreguleringsprocenten). Benefits are paid by the State. However, the contributions paid into the funds by the insured persons and the employers make up the Financing principle composition of these funds, in order to cover State expenditure on these benefits. The State covers the possible deficit. Benefits are fully liable to taxation. Taxation There is no limit of income nor reduction of taxation. Contributions to the supplementary pension scheme (arbejdsmarkedets Contributions tillaegspension, ATP) , also for flexible work.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V21S2 (Re)training allowances Training allowances (uddannelsesydelser) Training leave benefits (uddanelsesorlov) Allowances for classes (kursusgodtgorelse)

Financing

Adjustment one a year according to a fixed percentage for all social allowances and pensions (satsreguleringsprocenten) . Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V21S3 Placement/resettlement benefits Assistance to new entrepreneurs (uddannelsesydelser, lov om arb.tilbud) Enterprise Allowance Scheme (iværksætterydelse) (terminated by law in 1998)

Assistance to new entrepreneurs: insurance-based assistance through the job offer scheme. Enterprise Allowance Scheme: all residents. Assistance to new entrepreneurs: insurance-based assistance through the job offer scheme. Enterprise Allowance Scheme: offer given to receivers of Social assistance benefits who wish to establish and run their own business. Assistance to new entrepreneurs: insurance-based assistance through the job offer scheme. Enterprise Allowance Scheme: the benefits amount to 50% of the socal assistance benefits.

Financing

Adjustment one a year according to a fixed percentage for all social allowances and pensions (satsreguleringsprocenten). Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

LIS variable Contents (national programmes) Legislation Coverage

Qualifying conditions

Benefits

V22S1 Wage replamcement Daily allowances for maternity, paternity or adoption leave (dagpenge ved eller ved barsel og adoption) First law: 1892 Current law: law of 20 December 1989 and amendments. Mothers and fathers employed or self-employed, including spouse helping. Employees: - period of work of at least 120 hours in 13 weeks immediately preceding illness, or - persons who have just completed a vocational training course for a period of at least 18 months and persons doing a paid work replacement as part of a vaocational training course, or - unemployed entitled to benefits from unemployment insurance or similar benefits (antiunemployment measures). Self-employed: - occupational activity during 6 months, in the past 12 month period, of which one at least immediately preceding the illness; - voluntary insurance for self-employed and helping spouse: 6 months period (except work injury and persons who have recently set themselves up as self-employed persons and become member of the insurance within three months after the termination of their salaried activity). Maternity leave benefits: weekly payments during 4 weeks before expected confinment and for 24 weeks after (the last 10 weeks may be in favour of the father). Paternity leave benefits: weekly payments for 2 weeeks withn the 14 weeks following birth. Duration Adoption leave benefits: weekly payments for 24 weeks from the date when the parent actually takes charge of the child of which 2 weeks are for the 2 adopting parents. Pregnancy leave benefits: hours or days during pregnancy where work was interrupted for preventive medical examinations, paid by the employer and not included here. Employees: Calculated upon the basis of the hourly wage of the worker (contributions to the Labour Market Funds deducted), with a maximum of DKK 3,113 (€ 419) per week or DKK 84.14 (€ 11) per hour (37 hours per week), and upon the number of hours of work. Period to be covered by the employer: 2 weeks. Self-employed: the daily benefits are calculated on the basis of the earnings from the occupational activity of the self-employed person, with Amount the same maximum as for employees. The self-employed persons who have taken out a voluntary insurance are entitled to at least 2/3 of the maximum amount. Others: The unemployed and persons in receipt of various antiunemployment benefits are entitled to the same amounts as they received previously. Collective agreements provide for the continued payment of wages and Continuation of salaries in the case of sickness for certain groups of employees; in this payments in case of case, the employers are entitled to receive the daily allowance of the sickness employees. No restrictions. Financing principle Taxation Tax and contributions financed. Benefits are fully liable to taxation. No limit of income and no tax reductions. Contributions to the supplementary pension scheme (arbejdsmarkedets tillaegspension, ATP) and to the special saving scheme (SP).

Accumulation with other income Adjustment

Financing Contributions

LIS variable Contents (national programmes) Legislation

V22S3 Child care leave benefits Child raising allowances (børnepasningsorlov) incl.: - parental leave benefits - education allowance Parental leave: Universal coverage: parents with children under the age of 9 are entitled to a leave to take care of them. Education allowance: Communes can introduce such benefit for parents taking care of their children instead of putting them in a nursery school. Parents with children aged between 24 weeks and 6 years. Communes can fix more detailed age limits. Parental leave benefit Salaried, self-employed workers, unemployed and persons living with a minimum income that fulfil the conditions that entitle them to daily benefits in case of sickness. Can be granted during a period of 8 weeks to one year. The parent must be resident in Denmark during 7 of the last 8 years. No accumulation possible with a salary or transfer income. A household can receive a maximum of 3 allowances and the total amount can not exceed the maximum rate of daily maternity benefit. Amount: 60% of the allowance of the unemployment insurance. Amount: can not exceed 85% of net costs for placing a child in a nursery of the commune. Maximum 3 allowances per household.

Coverage

Qualifying conditions Education allowance

Parental leave benefit Benefits Accumulation with other income Adjustment Financing Financing principle Taxation Contributions Education allowance

Tax financed universal protection scheme.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V24S2 Non means-tested student premium Education assistance (uddannelsesydelse) Assistance to students (uddannelsesstøtte) Interest cost subsidy for public assistance to students (rentetilskud fra Statens Uddanelsesstøtte)

Education assistance: insurance-based education payments for people over 25. Assistance to students: student grants given to all persons over 18 who are in the educational system. Education assistance: payments depend on contributions paid. Assistance to students: grants are not dependent of the parents income, but they are lower for students living with their parents.

Financing

Student grants are adjusted once a year according to a fixed percentage for all social allowances and pensions (satsreguleringsprocenten) . Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

LIS variable Contents (national programmes) Legislation Coverage

V25S1 Social assistance Social Assistance cash benefits (udbetalt kontanthjælp) Law of 19 June 1974 All persons residing in the country. Persons temporarily, for a shorter or longer period, without sufficient means to meet their requirements or those of their family: - No conditions relating to age (in practice, however, assistance is seldom given to children under 18 because parents are obliged to support their children); - Everybody is bound to support themselves: both spouses must have exhausted all possibilities of finding employment; - Obligation to support spouse and children under 18 years of age; - No assets; event which leads to a change in living conditions. As a rule, all resources, regardless of their nature and origin. Exceptions: assets up to DKK 10,000 (€ 1,346) or up to DKK 20,000 (€ 2,693) for a couple, and the means needed for the up-keeping of the family's accommodation, for securing the professional activity of the beneficiary and his/her family or for access to education/training. Not taken into account is the Invalidity allowance (invaliditetsydelse) (see Table V "Invalidity", "Other benefits"), the incapacity capital of the occupational Resources taken into accident insurance and certain other indemnities for personal damages, account as well as the capital resulting from compensation for non-material damage. Income from work is deducted except an amount of DKK 10.24 (€ 1.38) per working hour (work performed in the framework of an activation measure included). For those receiving a settlement benefit (starthj?lp): DKK 28 (€ 3.77) per working hour. This rule concerns only 160 hours per month. Monthly amounts not including housing allowance: Persons supporting at least one child: DKK 10,859 (€ 1,462); Single person over 25 years: DKK 8,172 (€ 1,100); Financial support Under 25 years of age, living with parents: DKK 2,542 (€ 342); (hjælp til forsørgelse) Under 25 years, living separately: DKK 5,266 (€ 709). Young persons who are obliged to support their family: the amount is calculated as for persons over 25. - Special benefits (særlig støtte) for persons who have to cover severe expenses for family support or housing. - Special allowances during activation (særlige ydelser under aktivering) : for persons in work based training (jobtræning) consisting of an allowance (hjaelp) of minimum DKK 30.72 per hour on activation, plus an employment supplement (beskæftigelsestillæg) of DKK 10.24 per hour on activation. - Compensation during activation (godtgørelse under aktivering) : monthly amount of DKK 1,000 by way of compensation in full or in part of any estimated expenses incurred by attending activation offers. Other cash benefits - Financial rehabilitation assistance (økonomisk hjælp til revalidering) , including rehabilitatin allowance (revalideringsydelse) , full or partial wage subsidy (løntilskud) , special benefits (særlig støtte) , and assistance in setting up in business by way of grant or interest-free loan (tilskud eller rentefrit lån) for the self-employed. - Financial assistance under flexible working arrangements, including wage subsidies and unemployment beneifts for persons employed subject to flexible working arrangements for a continuos period of 12 months. General family allowances are granted in addition to the minimum. Adjustment one a year according to a fixed percentage for all social allowances and pensions (satsreguleringsprocenten). Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Financed 50% by the State and 50% by local committees of social Contributions assistance (municipalities).

Qualifying conditions

Benefits

Accumulation with other income Adjustment

Financing

LIS variable Contents (national programmes) Legislation Coverage

V24SR Other means-tested benefits Other social assistance benefits (Øvrige kontanthjælp) All residents. Assistance in cases where the expense has arisen as a result of unforseeable needs: - towards reasonable expenses incurred by a person due to a change of circumstances if teh payment of such expenses by the person concerned would serioulsly reduce the possibilities of that person and his/her family of providing for themselves in future; - towards any health care expenses, medicine, dental ytreatment, etc. , which are not covered under any other legislation if the claimant is financially incapable of paying such expenses; - towards expenses incurred in connection with the claimant's exercise of access rights to his/her own children under 18 who are not living with the claimant; - towards travel costs for the purpose of maintainng contact with children who have been removed to another country without the consent of the custodial parent; - towards the expenses of maintaining a child where upon the death of teh custodial parent custody has been awarded to one or more persons who are not subject to a duty to maintain the child. Strictly depending on amount of expenses incurred. Variable also includes cases where the receiver of the assistance had to repay some of the benefits due to unjustified payments.

Qualifying conditions

Benefits Accumulation with other income Adjustment

Financing

Financing principle Taxation Contributions

Tax financed. Benefits are not subject to taxation. No contributions. Financed by the State.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment

V26S2 Near cash housing benefits Rent subsidy (bolligstøtte) Special legislation (law concerning housing allowances). All resident nationals. Two forms of rent subsidy exist- Boligydelse and Boligsikring. The first form is only for persons who receive a social pension whereas Boligsikring can be paid to persons who live in a rented place (flat or house). The amount of the subsidy is based on the size of the house/flat and takes into account the households’income.

Financing

Adjustment one a year according to a fixed percentage for all social allowances and pensions (satsreguleringsprocenten). Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions

V26S4 Near-cash heating benefits Fuel benefits (varmetillæg) from the Personal Allowance (personlig tillaeg) All residents. Must be over 67 and must have conditions which require special care, i.e. exceptionally difficult living conditions (high costs for heating, medical care, spectacles, hearing aid, etc.). Full amount of the Personal Allowance is granted to singles whose income is below the the amount of the national pension + DKR 10,900 (ECU 1,500), and to married couples living in the same household whose income is below national pension + DKR 22,000 (ECU 3029). The allowances will decrease with 1% for every additional DKR 300 (ECU 41) for singles, and DKR 600 (ECU 82) for married couples in annual income.

Benefits

Accumulation with other income Adjustment Adjustment one a year according to a fixed percentage for all social allowances and pensions (satsreguleringsprocenten) . Tax financed. Financing principle Benefits are not subject to taxation. Taxation No contributions. Contributions Financed by the State and municipal authorities.

Financing

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

V32S1r Occupational pensions n.e.c. Pensions from pension funds (pensionsydelser fra pensionskasser) Pensions from the bank (pensionsydelse fra pengeinst. o.lign.) Other private pensions (pensionsydelse iøvrigt) Introduced in 1988 following an agreement on the budget. Obligatory savings scheme for all salaried and non-salaried workers, for persons who draw daily allowances in the case of sickness, birth/adoption, or in the case of unemployment, for persons who have begun a process of activation or education/training or who are taking part in another jobcreation measure, as well as those who benefit from the minimum resources guarantee. Savings are reimbursed to contributors when they reach the age of 67. Payment takes the form of monthly benefit during a 10-year period. The payments are solidarised in such a way that contributors receive an average of all the contributions received by the scheme and not the contributions that they paid themselves.

Financing principle Taxation Contributions

Administered by ATP, but financed by special contribution. Contribution of 1% of gross salary, or daily allowances or other transfer income.

LIS variable Contents (national programmes) Legislation Coverage Qualifying conditions Benefits Accumulation with other income Adjustment Financing

V33 Public sector pensions Civil Servant Pension Scheme (Tjenestemandspension ) Residual pension payments from the CSPS (Anden pensionsydelser fra off. Myndighed ) This substitutes the ordinary National Pension scheme in the case of Civil Servants.

Financing principle Taxation Contributions

The present document draws extensively from the following sources: 1. "Social Protection in the Memebr States of the European Union - Situation on 1 July 1995 and evolution - MISSOC", by the European Commission, DGV. 2. Danish legislation (see for example http://www.sm.dk/eng/lovgivning/index.html).


				
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