DenmarkSkat.dk
Senior employment allowance raised to 8.5% up to 37,000 kr.
The senior employment allowance is enacted and raised: 8.5% up to 37,000 kr. for 2026 (from 1.4%/6,100 kr.), open to workers 1-5 years before pension age, credited on the spring 2027 assessment.
By Taxxa AI OyPublished 12 November 2026
The Folketinget adopted on 12 November 2026Skat an extension and an increase of the new extra employment allowance for seniors
Skat. For 2026 the allowance is now 8.5 % of income liable for labour-market contributions
Skat (am-bidragspligtig indkomst)
Skat, capped at 37.000 kr.
Skat Before the adoption it stood at 1.4 % with a 6.100 kr. ceiling.
Skat Eligibility is widened at the same time: everyone in employment with one to five years left to the folkepensionsalder qualifies
Skat, where the previous window covered one to two years
Skat. The allowance itself dates to the December 2023 personal-tax reform agreement
Retsinformation and applies from 2026
Retsinformation; the increase implements the 2026 Finance Act agreement
Retsinformation and is meant to make staying in work more attractive for seniors.
The allowance covers employees and self-employed people who qualify for the ordinary beskæftigelsesfradrag, with the calculation base following the same rules; for the self-employed the computation likewise uses the labour-market-contribution base, and a negative result is set to zero for that income year. Anyone eligible for 2026 will have the allowance credited automatically on the annual assessment (årsopgørelsen) received in spring 2027Skat: some will get money back, others will pay less in any residual tax. Those who want the higher allowance reflected earlier can correct their 2026 advance assessment (forskudsopgørelsen) from 24 November 2026.
The adopted trajectory continues past 2026. The amount cap is indexed every yearSkat, and in 2030 the percentage rate is raised further to 10 %
Skat. Advisers with clients approaching pension age should therefore check each year whether the client still falls inside the five-year qualifying period and which rates apply.
Legal basis is ligningslovens § 9 J, stk. 5-6, on the extra employment allowance for seniorsRetsinformation, as amended by the act the Folketinget adopted on 12 November 2026
Skat extending the period from two to five years
Skat and raising the rate and ceiling
Skat
Skat.
Check clients aged 1-5 years before pension age for the 8.5%/37,000 kr. 2026 senior allowance, and correct their 2026 forskudsopgørelse from 24 November 2026 where needed.
Sources
- Beskæftigelses- og jobfradrag
- Forslag til Lov om ændring af lov om forskellige forbrugsafgifter, momsloven, ligningsloven og forskellige andre love (Afskaffelse af kaffeafgiften, indførelse af nulmoms på bøger, indførelse af motions- og musikundervisningsfradrag, forbedring af mulighederne for godtgørelse af visse frivillige, afskaffelse af tillægsboafgiften for arv til søskendes børn, forbedring af mulighederne for at fradrage lønudgifter til udvikling af software, forhøjelse af standardfradrag for dagplejere, forhøjelse af det ekstra beskæftigelsesfradrag til seniorer og udvidelse af perioden til 5 år før pensionsalderen, fritagelse for variabel tinglysningsafgift ved inddragelse af anden eller yderligere fast ejendom i visse eksisterende sampantsætninger og kategorisering af små transformerstationer som driftsmateriel og driftsinventar)