DenmarkRetsinformation
Part-time vocational teachers get proportionate allowance thresholds
The teaching-hours allowance threshold is adjusted for part-time work from the 2026/2027 school year, or from 1 January 2027 where the reference period follows the calendar year.
By Taxxa AI OyPublished 26 August 2026
Part-time teachers covered by the working-time agreement for vocational education institutions have their teaching-allowance threshold adjusted to their employment fraction.Retsinformation The change applies from 1 August 2026 where the reference period follows the school year
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The agreement’s full-time rule awards an allowance when teaching exceeds 70.5 hours over three consecutive weeks. The stated amount is DKK 73.40 per hour at the 31 March 2012 base-price level. The same week can generate the allowance only once. The new provision requires the threshold for part-time staff to be calculated in proportion to their employment fractionRetsinformation; the two application dates depend on the school’s reference period.
The agreement covers teachers at vocational education institutions, including commercial, technical and agricultural schools, employed under the relevant appointment rules. It also expressly includes teachers on terms similar to civil servants who teach at those institutions under the legislation on youth education for young people with special needs and on combined youth education.
Work is normally scheduled during daytime on weekdays, Monday to Friday. Particular arrangements apply to some work in open education and income-generating activities. Where the agreement permits work to be kept outside its working-time rules by agreement between management, the teacher and the employee representative, the specified conditions continue to apply. For daytime work excluded by such an agreement, the agreement must be written before the work begins.
The agreement also provides a pensionable annual supplement of DKK 3,000, again at the 31 March 2012 base level, for the phasing-out of the age-60 rule. The circular entered into force on 26 August 2026 and the agreement has effect from 1 April 2026. Its introductory notes say a new occupational agreement takes effect on 1 April 2027Retsinformation, when this working-time agreement is repealed
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The legal basis is the circular of 26 August 2026 and its attached working-time agreement of 25 August 2026, particularly section 3 and the circular’s application-date provisions.
Calculate covered part-time teachers’ allowance thresholds by employment fraction and apply the date corresponding to the institution’s reference period.