Frozen holiday funds - Lønmodtagernes Feriemidler

Did you work in Denmark during the period 01.09.2019 - 31.08.2020? You may have frozen holiday funds

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Apply for your holidays funds

Start Apply for your frozen holiday funds

You can now apply for all of your remaining holiday funds. You have accrued the holiday funds in the period from 1 September 2019 to 31 August 2020.

Please note that the self-service solution is in Danish.

If you have previously applied for your holiday funds, these payments will be deducted from the amount you can apply for now.

You can apply for holiday funds until 31 May 2021

Yes, everyone must pay taxes on their holiday funds. However, there is a difference between whether tax has already been deducted or whether you pay tax in connection with the payout. If your employer has paid your holiday funds into FerieKonto or a holiday fund, tax has already been paid. In all other situations, tax is deducted from your holiday funds in connection with the payout.

When you apply, you can see if you have to pay tax on your holiday funds.

Read more on Skattestyrelsens's website about how you can add the payment to your preliminary income assessment.

If you currently have special tax conditions that affect the payment of your holiday funds, or if you had special tax conditions during the year of accumulation, you must state this when you apply.

This applies, for example, if you were:

• Government employee in the Faroe Islands
• Employed in Greenland
• DIS seafarers
• Employed on a researcher tax scheme
• Tax-exempt.

Once you have applied, you will receive a letter on how to send us documentation of your special tax conditions.

If your holiday funds are negative, you have already been paid more than you have earned. It is your employer who has stated how much you have earned.

There can be various reasons as to why your amount is negative. This may be because your previous payment was based on a preliminary calculation of your A-income, and not your employer's information. It may also be because your employer has changed the information about how much you have earned.

If you disagree with the amount, please contact your employer.

Do I have to pay the amount back?

If you – in the early payment of holiday funds in the autumn of 2020 – were paid more holiday funds than you have earned, you must pay the excess holiday funds back.

You will receive a letter in the summer of 2021, which will describe how to pay back the excess holiday funds.

The payment of holiday funds does not affect how much you can get in public benefits such as cash benefits, pensions and housing benefits.

However, in some cases you need to ensure that the payment of your holiday funds does not affect your social benefits. If you are in doubt as to whether you should do something yourself, you can seek further information from the authority that pays the benefit:

If you receive benefits from Udbetaling Danmark

If you receive social benefits from authorities other than Udbetaling Danmark

For further information please contact the authority that pays the benefit directly.

Savings

If you have been employed in the period from 1 September 2019 to 31 August 2020 and were accruing holidays under the Danish Holiday Act, you have saved up holiday pay.

This period was a transition year to a new Holiday Act in Denmark, and instead of having up to one year of accrued holiday extra, your accrued holidays for the transition year were turned into savings managed by Lønmodtagernes Feriemidler.

You were assigned these savings whether you were a salaried employee or an hourly-paid employee. Your employer is reporting and paying holiday pay to the fund.

You have presumably not accrued holiday funds if you were employed as, for example, a CEO or au pair, as these types of jobs are outside the scope of the Danish Holiday Act.

If you have been hired as an agricultural worker or under the researcher tax scheme (‘forskerskatteordningen’), it will depend on your terms of employment. You can contact your employer to learn about what circumstances you were working under.

If you are unsure whether you have savings, you can contact Lønmodtagernes Feriemidler for advice and guidance.

Start View your frozen holiday funds

The holiday funds represent the holiday pay that you accrued from 1 September to 31 August 2020, and amounts to 12.5 per cent of your salary from which holidays are calculated.

At the beginning of 2021, you will receive a letter from Lønmodtagernes Feriemidler where you will be asked to check the information that your employer has reported to the fund.

If you have NemID

You can go to the self-service solution and look under “View my saved up holiday funds” (in Danish) and see how much your employer has reported

If you do not have NemID

You must contact Lønmodtagernes Feriemidler for advice and guidance.

As a salaried employee, you will receive a letter in February 2021 about your holiday funds.

Even if you have not yet received the letter, you can still see how much you have accrued in holiday funds. It is your employer who has notified of your holiday funds, and it is a good idea to double check that the amounts are correct. 

Up until 31 January 2021, your employer had the opportunity to notify of or change how much you have accrued in holiday funds. 

If you have previously been paid some of the holiday funds, you can also see how much you have left. 

Payment

It was possible to apply for an early payment of up to 3 weeks of frozen holiday funds in the period from 29 September to 1 December 2020.  

It has also been possible to apply for getting ‘fund vacation days’ paid out, which were holiday funds accrued in the period 1 September 2019 to 31 December 2020. 

If you have already received a payment, it will be deducted from your total savings.

In the start of 2021, you will receive a letter that states how much you have accrued during the transition year and how much you might have remaining. 

You will automatically get the savings paid out when you reach the Danish state retirement age.

However, the earliest you can have the savings paid out is from 1 October 2021.

You can apply to have the savings paid out before you reach the Danish state retirement age. The earliest the savings can be paid out is from 1 October 2021. You can have the savings paid out when you leave the Danish labour market and also if you:

  • get awarded a disability pension get awarded a senior pension
  • get awarded an early retirement pension
  • get awarded a ‘fleksydelse’ (an early retirement allowance for the beneficiaries of the subsidised flexible employment scheme)
  • receive old-age pension benefits coming from an employment
  • have a long-term stay abroad.

You cannot apply for getting the payment yet. There will be more information about when and how you can apply here on this page.

Other topics

Do you disagree with a decision made by Lønmodtagernes Feriemidler?

If you disagree with a decision made by Lønmodtagernes Feriemidler or believe that the information the decision is based on is incomplete or incorrect, you are welcome to contact Lønmodtagernes Feriemidler.

Do you want to complain about your payout or account statement?

If you want to complain about the payout of your holiday funds or the statement of your account, write to Lønmodtagernes Feriemidler with the text '“complaint'” in the subject field. We must receive your complaint no later than 4 weeks after you have received the payout.

Lønmodtagernes Feriemidler will re-examine your case and assess your complaint. If your complaint is not fully accepted, your complaint together with the case files will be sent to the National Board of Appeal.

Do you want to complain about a payout of holiday funds in the autumn of 2020?

If you want to appeal a decision about an early payout of holiday funds in 2020, you must file an appeal directly to Lønmodtagernes Feriemidler. You cannot complain to Ankestyrelsen about a previous early payment of holiday funds, which was made according to the rules that existed in the autumn of 2020.

You cannot complain to Lønmodtagernes Feriemidler about your employer's information

We cannot take a position on or process a complaint about the holiday funds that your employer has stated that you have earned. If you disagree with your employer's information, please contact your employer.

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Lønmodtagernes Feriemidler is a fund that has been set up as part of the transition to the new Danish Holiday Act.

The fund manages the holiday pay of employees that has been accrued during the transition year from 1 September 2019 to 31 August 2020. The fund invests the holiday pay until it is paid out to you.

Lønmodtagernes Feriemidler is a fund managed by LD Fonde, which also manages the fund Lønmodtagernes Dyrtidsmidler. The daily administration with collection of the employers and payment to you as an employee is handled by ATP.

Get more information om LD Fonde:

Contact Lønmodtagernes Feriemidler

Last updated: 29 March 2021