Partially covered

You are partially covered by when some of your employees are covered by and others are covered by an alternative, approved maternity/paternity scheme.

As partially covered you have to report the information regarding your employees via the self-service method, e.g., how many employees you have and how much they work. If you are not sure whether your company is fully or partially covered, please contact You can see here how much to pay to, when to pay and how the contribution is calculated.

Contribution rates for

You can see below what contribution you have to pay to You do not have to pay contribution for trainees under the age of 25. You will still be eligible for reimbursement for them, however, if they go on maternity/paternity leave.

Contribution rates in 2024

The rates are divided into different contributions, depending on the employee’s number of work hours and how the employee is paid:

Monthly and bi-weekly paid

At least 117 hoursDKK 112.50
78 - 116 hoursDKK 75.00
39 - 77 hoursDKK 37.50
Less than 39 hoursDKK 0.00
At least 54 hoursDKK 59.34
36 - 53 hoursDKK 39.56
18 - 35 hoursDKK 19.78
Less than 18 hoursDKK 0.00

Weekly paid and casual worker

At least 27 hoursDKK 29.67
18 - 26 hoursDKK 19.78
9 - 17 hoursDKK 9.89
Less than 9 hoursDKK 0.00
Per hourDKK 0.80

Read more


Here you can see your options for reporting to

Reporting via a payroll service agency

If you employ a payroll service agency, they can potentially do the reporting on your behalf. You must agree this directly with the agency.

Reporting via self-service

If you report via the self-service solution at, you must submit reports for one quarter at a time. 

Remember to report a zero sum

You must report via self-service even if you do not have to pay contributions to, e.g., in case you have not had any employees throughout a quarter. This is called zero-sum reporting. This way, will know to not collect a contribution from you for that quarter.

Trainees below the age of 25

If you have trainees below the age of 25, they are covered by even though you are not paying contributions for them. You do, however, have to submit a zero-sum report for them via self-service.

You must also remember to register your trainees with the Employer’s Reimbursement System (AUB) to be exempt from paying contributions for them to

Register trainees in AUB's self-service (in Danish)


You pay via a payment line in your online bank. You will receive a payment request each quarter with a payment line from

Late payment

If you pay later than the due date, you may have to pay interest on the outstanding amount.

Deadlines for reporting and payment

Here, you can see the quarterly deadlines for reporting and payment. If you report later than the deadline, the contribution will be charged in the next quarter.

QuarterDeadline - reportingDue dateDeadline - payment
Q117 April1 February7 February
Q217 July1 May7 May
Q317 October1 August7 August
Q417 January1 November7 November

Updated 07.05.2024