Tax-free premium

If you postpone early retirement and continue to work, you can earn a tax-free premium. The tax-free premium will be paid when you reach the state pension age.

If you were born between 1 January 1956 and 30 June 1959 and satisfy the postponement rule

If you postpone early retirement until you have satisfied the postponement rule, you will earn a tax-free premium for each 481 hours worked.

Only work performed in the period after the postponement rule has been satisfied will count towards the earning of the tax-free premium. If you retire early, you can only continue to earn this premium if you postpone the early retirement until two years after you have received your voluntary early retirement certificate and have worked at least 3,120 paid hours (2,496 hours for part-time insureds) during this period. It is possible to earn a total of 12 premiums, totalling up to DKK 167,196 as full-time insured and DKK 111,468 as part-time insured.

If you were born after 1 July 1959 and satisfy the two-year rule

If you postpone early retirement until you have satisfied the two-year rule, you can begin to earn hours towards the tax-free premium. You will earn a tax-free premium for each 481 hours worked. You may earn up to 12 premiums. The maximum tax-free premium is DKK 167,196 (full-time insureds) / DKK 111,468 (part-time insureds).

Read more about early retirement