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Easy deduction

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If you have a lower hourly wage, it can sometimes be particularly worthwhile to work. The first DKK 47,233 per year before tax (2026 figures) is offset more leniently.

You can get a small deduction if:

  • your hourly wage is 305.59 DKK (2026 figure) or less
  • your work is verifiable, i.e. A-income, and your employer reports your hours

If this is the case, your income will first be converted into hours according to the unemployment insurance fund's conversion rate, and not according to your actual hours worked.

Is your hourly wage lower than the highest daily allowance rate?

If your hourly wage is lower than the highest daily benefit rate per hour, your hourly wage will be set to correspond to the highest daily benefit rate. In 2026, this will be DKK 137.47 per hour for full-time insured persons and DKK 113.03 per hour for part-time insured persons. Only then will we convert using the unemployment insurance fund's conversion rate.

When using the lenient deduction

If you use the lenient deduction, you cannot receive early retirement benefits if you have more than 128 actual working hours in a month.

Once you have used up the entire lenient deduction, your actual working hours will be offset 1:1 for the rest of the year. You can work up to 145.53 hours per month before you are no longer eligible for early retirement benefits.

Example of calculation of lenient deduction

You work 80 hours per month and earn DKK 150 per hour.
Your income is DKK 12,000.

12,000 kr. divided by the conversion rate of 305.59 gives a deduction of 39.27 hours in early retirement benefits, not 80 hours.

You will therefore receive early retirement benefits for 121.06 hours.