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AUB rates table now shows 2026 transport support at 1,59 kr./km
AUB's rates table sets the 2026 Tilskud til befordring at 1,59 kr. per km, up from 1,14 kr. Employers claiming for staff transport to vocational courses use the new figure within the unchanged distance thresholds.
By Taxxa AI OyPublished 5 October 2026
AUB's rates table for employers now shows 1,59 kr. pr. km as the 2026 rate for Tilskud til befordringVirk, where the same column previously showed 1,14 kr. pr. km
Virk. Employers claiming VEU transport support for staff attending vocational adult education in 2026 use the rate in AUB's table when calculating their claim
Virk; borger.dk's participant guidance still lists the 2026 rate as 1,14 kr. pr. km. The 2025 and 2024 columns in AUB's table stand unchanged at 1,12 kr. pr. km, and the 2026 VEU-godtgørelse rate itself is unchanged at 137,47 kr. per hour.
The allowance goes to employers that pay the employee's usual salary during an erhvervsrettet voksen- og efteruddannelse course. AUB pays the transport allowance to whoever receives the VEU-godtgørelse: employers that pay salary receive it themselves, and self-employed participants receive it directly as the course runs. No tax is deducted from the transport allowance. An employer that receives it must either cover all of the employee's transport costs or pass at least the allowance amount on to the employee.
The employee must take part in the course and have transport expenses for the journey. There is no allowance for full days of fjernundervisning or for teaching that takes place at the employer's own company. The act states the same exclusion directly: no transport allowance is available where the education takes place at the company where the participant is employed.
AUB calculates the allowance from the distance between the employee's folkeregisteradresse and the course venue, regardless of how the employee travels. For daily commuting, only kilometres beyond 24 km per day count (12 km each way), capped at 576 km per day. Where the employee is accommodated during the course, the allowance covers the outbound and home journeys, capped at 400 km per journey, with the same cap for weekend travel home and back when the course spans a weekend. If several employees travel together, the employer claims for one of them only. Where a course mixes daily commuting with accommodated travel, the application must state blandet transport and the employer must tell AUB which days involved transport before the course ends, or only the first and last travel days are covered.
Employers apply for the allowance together with VEU-godtgørelsen when enrolling the employee in the course on VoksenUddannelse.dk. AUB processes the application once the course has ended and pays out within 14 days after the last day of teaching, with the amount shown first in a letter in Digital Post. Employers that did not suffer loss of labour for all teaching hours must report their actual loss before AUB can process the claim.
Legal basis: lov om godtgørelse og tilskud til befordring ved deltagelse i erhvervsrettet voksen- og efteruddannelse, which gives participants in covered education a right to godtgørelse for loss of income and to tilskud til befordring, with employers that pay usual salary stepping into the participant's right to godtgørelse, administered through Arbejdsgivernes Uddannelsesbidrag (AUB).
Calculate 2026 transport allowance claims at 1,59 kr. per km from AUB's rates table, noting that borger.dk participant guidance still lists 1,14 kr. per km for 2026.
Sources
- Arbejdsgivernes Uddannelsesbidrag (AUB)
- Befordringstilskud til arbejdsmarkedsuddannelser
- Bekendtgørelse af lov om godtgørelse og tilskud til befordring ved deltagelse i erhvervsrettet voksen- og efteruddannelse
- Bekendtgørelse om godtgørelse og tilskud til befordring ved deltagelse i erhvervsrettet voksen- og efteruddannelse