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Arbejdsgivernes Uddannelsesbidrag (AUB)

Arbejdsgivernes Uddannelsesbidrag (AUB)


As an employer, you are ensuring a high professional level on the labour market when you educate trainees. The purpose of AUB is to provide work placements within the vocational educations.

Contribution rates

In 2021 the contribution to AUB is 2,803.00 DKK per full-time employee.

In 2021, the quarterly contribution to AUB per full-time employee is 700.75 DKK. Every 1st and 50th employee is deducted in the calculation of your contribution to AUB. Contribution to AUB is mandatory for all employees on the Danish labour market and entitles you to apply for reimbursements regarding your trainees.


Your contribution to AUB is based on the ATP contributions that your company has paid for the quarter. For every quarterly contribution of 852.00 DKK to ATP Livslang Pension you must pay a contribution of 700.75 DKK to AUB.


Contributions to AUB, Arbejdsmarkedets Erhvervssikring (AES), Barsel.dk, Finansieringsbidrag, The Danish Labour Market Fund for Posted Workers and Lønmodtagernes Feriemidler - administrationsbidrag are paid through a combined payment from Samlet Betaling - a collective payment scheme.

Contributions to Samlet Betaling that apply to your company are calculated automatically and collected quarterly.

Read more about Samlet Betaling

See payment deadlines at Samlet Betaling's site


Employers with trainees can claim reimbursement when their trainees attend school.

Trainees, schools, and committees can also get support in connection with the education of trainees.

Salary reimbursements and travel expenses

You can claim salary reimbursement with fixed contributions during the trainee's school study programmes.

Furthermore, a maximum of 80 percent of the trainee’s travel expenses will be subsidised based on the cheapest form of public transportation.

Apply for salary reimbursements and reduced travel expenses (in Danish only)

Go to self-service

Posting abroad

If the trainee is posted abroad for at least one month, AUB will pay the difference between the trainee’s Danish salary and the salary paid abroad.

Please note, that you need to create the trainee before applying for any of the subsidies.

More self-services

Apply for subsidy for travel expenses (in Danish only)

Apply for subsidy for relocation expenses (in Danish only)


Praktikplads-AUB is a scheme to ensure more work placements under the Danish Employers’ Reimbursement System.

Every year, employers who are covered by Praktikplads-AUB receive a target for how many trainees they need to hire before the end of the year. Employers who exceed their targets for hiring trainees are eligible for a bonus. The employers who do not meet their targets must pay a contribution to Praktikplads-AUB. Praktikplads-AUB does not affect the ordinary employers’ work placement contributions (AUB), which remain unchanged.

Rule change as of January 1, 2021

Praktikplads-AUB will be simplified to enable you to earn a new trainee grant, if you meet your target for trainee points. However, if you fail to reach your points target, there will still be a requirement to pay a contribution.

Due to the change, the following reduction and bonuses will no longer be applicable under Praktikplads-AUB:

  • Reduction for vocationally trained employees

  • Trainee bonus

  • Priority bonus.

Furthermore, there will no longer be a requirement that you contribute to cover a deficit under Praktikplads-AUB.

Read more about the rule change here (in Danish only)

Are you included in Praktikplads-AUB?

You are included in Praktikplads-AUB if you reported supplementary pension contributions (ATP-bidrag) for more than one full-time vocationally trained employee last year.

You are also included even if you do not currently employ any vocationally trained employees or if you have not been approved to take on trainees.

What do you need to do?

The short answer is: Hire trainees. If you hire more trainees than your target, you are eligible for a bonus. Below, we have compiled a list of the things you need to know in order to start hiring trainees.

Praktikplads-AUB will automatically receive the information needed to calculate your Praktikplads-AUB. Therefore, you do not need to send in any information.

For example, Praktikplads-AUB receives information from ATP, Statistics Denmark, the vocational schools and STIL (The National Agency for IT and Learning) for the calculation of your Praktikplads-AUB.

Educational information

In order to calculate your Praktikplads-AUB, it is important that all your employees are registered with the correct level of education.

Your employees can correct their educational information in Praktikplads-AUB if it is incorrect or incomplete. You can ask your employee to:

  • provide information on his/her level of education

  • fill out the power of attorney so that you, as the employer, can provide the information on his/her behalf. Send the power attorney along with documentation for your employee's education - e.g. a diploma.

You can use the link below to send in the documentation. Remember to specify the employee’s civil registration (CPR) number when you write to us. Send message and documentation to AUB

What employees are included in the calculation?

Only employees with a vocational education are included in the calculation of your company's Praktikplads-AUB. For a complete list of all recognized vocational educations please click on the link below (the list is only provided in Danish). List of vocational educations

How many trainees do you need to employ?

You will receive individual targets for how many trainees you must employ by the end of the year.

The target depends on how many vocationally trained employees you have and their qualifications. Every year in April you will receive an advance statement detailing your targets. The advance statement will also show whether you need to hire more trainees or whether you already have enough. From April, you can also follow your status in Praktikplads-AUB's self-service system.

If you do not have enough trainees

If you do not have enough trainees at the end of the year, you must pay a contribution to Praktikplads-AUB.

You can see how much you need to pay into the Praktikplads-AUB scheme in your annual statement, which you will receive in June the year after your advance statement. You must pay a contribution to Praktikplads-AUB for each trainee point you are missing at the end of the year. The contribution is 27,000 kr. per missing trainee point. Example: If you are missing 0.5 trainee point, you must pay 13,500 kr. (27,000 kr. x 0.5 = 13,500 kr.). Your payments or contributions will be included in your charge from Samlet Betaling.

You can receive a bonus

You have the opportunity to receive two types of bonuses: A trainee bonus (praktikbonus) and a priority bonus (fordelsbonus).

You can receive a trainee bonus if you are covered by Praktikplads-AUB.

Read more about trainee bonus You can receive the priority bonus even if you are not covered by the scheme. For example, if you are not covered by Praktikplads-AUB, but choose to hire trainees from the priority vocational training programmes.

Read more about priority bonus

Be approved in order to employ trainees

You must be approved as a work placement organisation to be able to employ trainees. You can learn more about being approved by contacting your local vocational training college, which can also help you apply for approval from the vocational training committee. Together with the vocational training college, you can find out which programmes you can be approved for as a work placement organisation. You will be approved on the basis of your technical profile. An approval certifies that you meet the requirements to educate a trainee. If you cannot be approved to educate trainees for a full training programme, you may be approved to educate trainees for parts of a programme. You can read more at www.praktikpladsen.dk

Surplus or deficit

The incoming and outgoing payments Praktikplads-AUB have to balance so that the accounts reach breakeven point each year. The accounts will be prepared for each sector specifically. For example, if employers in one of the 4 sectors collectively end up paying more in contributions than they receive in either bonuses or reductions for vocationally trained employees, the amounted surplus will be divided amongst the employers in that specific sector. Conversely, if payments of bonuses or reductions for vocationally trained employees exceed the received contributions in one of the 4 sectors, the deficit will be collected amongst the employers in that specific sector. The payment of surplus og collection of deficit is calculated proportionally for each employer based on the number of vocationally trained employees.

Updated 01.06.2021