Document text
Holiday pay statement
Danish Holiday Act (Ferieloven, LBK no. 152 of 20 February 2024), sections 5, 16, 18, 19 and 26 · AM contribution 8%
The employee
Name [NAME]
Job [JOB TITLE]
Employer [EMPLOYER]
City [CITY]
Monthly pay before tax DKK [MONTHLY PAY]
Months of accrual [ ]
Days taken [ ]
Situation [SITUATION]
The calculation
Item Amount
Days earned = months × 2.08 [ ]
Days not taken [ ]
Pay in the accrual period = monthly pay × months DKK [ ]
Holiday allowance 12.5% × days not taken ÷ days earned DKK [ ]
or holiday supplement 1% of pay DKK [ ]
AM contribution 8% DKK [ ]
Income tax at withholding rate DKK [ ]
Holiday pay after tax (estimate) DKK [AMOUNT]
The holiday year runs from 1 September to 31 August; holiday can be taken until 31 December after it (ss. 5–6).
Monthly paid staff with paid holiday get a 1% supplement; when they leave, 12.5% is calculated on the holiday not taken (s. 16).
Tax is an estimate: withholding rate without allowance. Your final tax appears on your annual tax statement (årsopgørelse).
Letter: request for a holiday pay statement on leaving
[NAME]
[ADDRESS] · [PHONE] · [EMAIL]
[CITY], [DATE]
To: [EMPLOYER] — payroll and HR
Subject: Holiday pay statement on my departure
Dear [NAME OF PAYROLL CONTACT],
I am leaving my position as [JOB TITLE] on [LAST DAY OF EMPLOYMENT]. I would therefore like a written holiday pay statement (feriepengeopgørelse) together with my final payslip.
Please show the holiday days I have earned in the current and the previous holiday year, the days I have taken, and the 12.5% holiday allowance for the holiday I have not taken (Danish Holiday Act, section 16(4)). By my own calculation the allowance is DKK [AMOUNT] before tax.
Please also let me know when the amount will be paid into FerieKonto, or paid to me directly if it is no more than DKK 2,500 after tax (section 26(2)).
Thank you in advance.
Kind regards,
[NAME] Signature: ________________
When you leave
What Deadline Done
Holiday pay statement with the final payslip Final pay day ☐
Payment into FerieKonto or a holiday fund — ☐
Request the holiday pay on borger.dk when you take holiday — ☐
Holiday not taken after 31 December: request payout (s. 26) — ☐
Moving abroad: request payout (s. 26(4)–(5)) 6 months ☐
Arithmetic under the Danish Holiday Act, not legal or tax advice. Names and companies in the examples are fictitious.