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DenmarkRetsinformation

Kystdirektoratet staff accrue a new choice-account payment from April 2027

The agreement provides a 0.86% salary accrual during April–December 2027, followed by monthly choice-account contributions from January 2028, for covered civil servants.

By Taxxa AI OyPublished 25 August 2026

Payroll & Labour

Industry: Across industries

Civil servants at Naturstyrelsen (Kystdirektoratet) within the agreement’s HK bargaining scope will accrue an additional amount equal to 0.86% of salary each month from 1 April to 31 December 2027. The accumulated amount is allocated as a contribution to Fritvalgs Lønkonto on 1 January 2028Retsinformation. Employees who leave before that date must instead receive the accrued balance in cashRetsinformation.

From 1 January 2028, the employing authority sets aside 0.86% of salary monthly as a choice-account contributionRetsinformation. It is calculated using the same salary components as the other contributions under the Fritvalgs Lønkonto agreement and can be used in accordance with that agreement. The circular describes this as an additional contribution agreed in the 2026 bargaining round.

The transition therefore distinguishes the monthly accrual during the specified period in 2027 from the ongoing contribution from 2028. For employees leaving before allocation, the agreement specifies cash settlement of the amount accrued at departure. That distinction follows directly from the separate accrual, allocation and cash-settlement provisions in the new section 2A.

The agreement applies specifically to civil servants in Naturstyrelsen (Kystdirektoratet) within the stated bargaining area. Its salary framework combines base salary with locally agreed additions for functions and qualifications, one-off remuneration and performance pay. Part-time appointments receive proportionate pay. The base salary groups and the attached pension arrangements remain separate parts of the agreement and should not be confused with the new choice-account contribution.

The circular says it enters into force on 19 August 2026Retsinformation and replaces the earlier circular of 25 February 2025Retsinformation. The new contribution provision nevertheless specifies its own later dates for accrual and allocation. Applying those dates means the circular’s commencement does not itself start the monthly choice-account payment.

The contractual basis is the August 2026 circular on the new pay system for civil servants in Naturstyrelsen (Kystdirektoratet)Retsinformation, with section 2A of the attached agreement governing the additional contribution and transition.

Track the 2027 accrual separately, pay leavers their accrued balance and allocate remaining balances to Fritvalgs Lønkonto on 1 January 2028.

Sources

Cirkulære om aftale om nyt lønsystem for tjenestemænd i Naturstyrelsen (Kystdirektoratet) inden for HK Trafik og Jernbanes forhandlingsområde