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Denmark: Pay and benefits

Updating author: Lise Lauridsen, Bech-Bruun
Original author: Yvonne Frederiksen, Norrbom Vinding

See the legal services provided by the authors of XpertHR International > Denmark, including any discounts/offers for subscribers.


  • There is no statutory minimum wage in Denmark and, unless there is a collectively agreed pay arrangement in place, the employer and the employee are free to agree the pay terms. (See Pay - general)
  • Employers must provide employees with a payslip containing minimum statutory information. (See Payment of wages)
  • There are various rules on when the employer is entitled to make deductions from the employee's wages. (See Deductions)
  • Employers must pay men and women equally for the same work or work of equal value and are prohibited from paying employees differently based on any of the other prohibited grounds. (See Equal pay)
  • Although there is no statutory national minimum wage, most collective agreements set out requirements regarding minimum pay. (See National minimum wage)
  • In addition to the basic state old-age pension, there is a statutory labour market supplementary pension scheme based on employer and employee contributions. (See Pensions)
  • Employers must deduct income tax payments due from employees' pay and pass them on to the tax authorities. (See Income tax and social security)
  • Employees are entitled to statutory sickness benefits, payable either by the employer or the local public authority, depending on the employee's length of service. (See Sick pay)
  • Benefits in kind are not explicitly regulated by law and are provided in terms of an agreement between the employee and employer (See Benefits in kind)