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 2024 the contribution to AUB is 3,149.00 DKK per full-time employee.

In 2024, the quarterly contribution to AUB per full-time employee is 787.25 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 803.25 DKK to AUB.


As an employer in Denmark, you must pay contributions to a number of statutory schemes including AUB and Læreplads-AUB. If you are about to receive a payment from Læreplads-AUB, we will deduct the payment from Læreplads-AUB from your total contributions.

The contributions are paid through a combined payment from Samlet Betaling - a collective payment scheme. The contributions 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 receive support in connection with the education of trainees.

Salary reimbursements and travel expenses

You can claim salary reimbursement during the trainee's school periods.

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

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 register 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)


Læreplads-AUB is a scheme to ensure more work placements under Arbejdsgivernes Uddannelsesbidrag.

Every year, employers who are covered by Læreplads-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 payment. The employers who do not meet their targets must pay a contribution to Læreplads-AUB. Læreplads-AUB does not affect the ordinary employers’ work placement contributions (AUB), which remain unchanged.

Are you included in Læreplads-AUB?

You are included in Læreplads-AUB if you reported ATP contributions 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?

If you hire more trainees than your target, you are eligible for a payment. Below, we have compiled a list of the things you need to know in order to start hiring trainees.

Læreplads-AUB will automatically receive the information to make your calculation. Therefore, you do not need to send in any information.

For example, Læreplads-AUB receives information from ATP Livslang Pension, Statistics Denmark, the vocational schools and Styrelsen for It og Læring.

Educational information

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

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

  • provide information on their level of education

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

You can use the link below to send in the documentation. Remember to specify the employees' Social Security No. (CPR) 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. For a complete list of all recognised vocational educations please click on the link below. List of vocational educations (in Danish only)

How many trainees do you need to employ?

The number of trainees you have to employ will be converted into trainee points. This is because trainees are weighted differently depending on their educational background. The number of trainees you must employ to meet your targets depends on how their vocational training programmes are weighted.

Each vocational training programme will be weighted based on how much demand there is expected to be for employees with that qualification in future.

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 Læreplads-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 Læreplads-AUB.

You can see how much you need to pay to Læreplads-AUB in your annual statement, which you will receive in May the year after you received your advance statement. You must pay a contribution to Læreplads-AUB for each trainee point you have not achieved by the end of the year. The contribution is 27,000 kr. per 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.


If you meet your target for trainee point, you will receive a payment for each trainee you have hired.

The payment is based on the contributions made by the companies that do not meet their goal towards Læreplads-AUB. Therefore, we cannot inform you about the final payment until you receive the annual statement.

In the advance statement, you can see if you are eligible for a payment or must pay a contribution to Læreplads-AUB.

Updated 07.05.2024