DenmarkRetsinformation
State social and health staff pension rises to 15.97% in April 2027
The renewed state agreement raises the pension contribution from 1 April 2027. Payroll classification still distinguishes social and health assistants from helpers and nursing aides.
By Taxxa AI OyPublished 26 August 2026
The pension contribution for employees covered by the state social and health personnel agreement rises to 15.97% of salary from 1 April 2027Retsinformation. Contributions are paid to Pen-Sam Liv. The pension increase is the change expressly identified from the 2026 collective bargaining round in the circular accompanying the renewed agreement.
The agreement covers social and health assistants, social and health helpers, and nursing aides employed within its scope. Classification matters because the salary groups differ. Group 1 covers social and health helpers and nursing aides, with a base salary of DKK 258,000Retsinformation. Group 2 covers social and health assistants, with a base salary of DKK 266,815
Retsinformation. These are annual base amounts at the 31 March 2012 level, rather than current cash salaries.
An employee qualifies as a social and health assistant through the specified education or an individual assessment by the employing authority of other particularly relevant education and previous employment. The commentary makes clear that education and employment as a helper, home helper, nursing aide, activity adviser, care-home assistant or attendant do not themselves qualify a person for appointment as a social and health assistant.
The pay system combines base salary with centrally or locally agreed additions, including function and qualification allowances, one-off payments and possible performance pay. Part-time employees receive proportionate salary. The agreement also provides free uniforms. Where that is impracticable or staff must use their own clothes, the annual cash replacement is DKK 2,460, or DKK 1,176 where laundry is provided freeRetsinformation; those amounts use the same base level.
The circular enters into force on 26 August 2026 and has effect from 1 April 2026Retsinformation, as does the attached agreement. The pension increase starts later, on 1 April 2027
Retsinformation. The introductory discussion of the move to a new pay system refers to the earlier 2024 settlement and should be distinguished from the new pension change.
The contractual basis is the circular of 26 August 2026 and the attached organisationsaftale for social- og sundhedspersonale i staten, particularly sections 1–4, 6 and 7.
Apply the 15.97% pension contribution from 1 April 2027 for covered staff and verify their salary-group classification.