Introduction to employee benefits

The most common employee benefits include:

• Free food and accommodation
• Company car
• Free telephone
• Health insurance, including treatment.

You can read more about the above employee benefits via the links in the right-hand side on this page (or below if you are using a mobile phone).

Tax-free benefits

You do not have to pay tax on certain benefits, for example:

• Training and education expenses if they are of relevance to your work
• The value of a parking space or Brobizz which you use in connection with your work
• One-time office parties and events, free fruit schemes, etc.

You will not be taxed on employee benefits of a total value of maximim DKK 7,000 in 2024 (DKK 6,700 in 2023) if these benefits are directly linked to your work.

Such employee benefits  include:

• Free food and drinks if you work overtime.
• Free newspaper to be used in your work.
• Free passes for public transport given for work-related transport and which may be used for other private transport between home and work.
• Credit card schemes.
• Driving licence (partially) paid for by your employer and used as part of your work.

If the value of the employee benefit exceeds DKK 7,000 in 2024 (DKK 6,400 in 2023), you will be taxed on the total value. If, for example, you are given employee benefits which have a total value of DKK 7,600, you will be taxed on the full amount.

Employee benefits not included in the minimum amount of DKK 7,000 in 2024 (DKK 6,700 in 2023)

The below employee benefits are not included in the minimum amount as they are taxed separately:

• Company car
• Free telephone
• Free residence
• Free pleasure craft
• Free radio and media licence
• Free food and accommodation according to the rates of the Danish Ministry of Taxation
• Food and accommodation not included in your salary/wage
• Staff loans

If the benefits are not specifically linked to your work, you will be taxed on the benefits if their total value exceeds DKK 1,300 in 2024 (DKK 1,300 in 2023).

Please see our Danish website for information on gifts, Christmas gifts, vouchers, etc.

Benefits received as remuneration are fully taxable. If, for example, your employer pays for a leisure trip instead of giving you a bonus, you must pay tax on the leisure trip.

If you combine a business trip with a leisure trip paid for by your employer, you must pay tax on the market value of the leisure trip. The same applies if your employer pays for a trip which is not sufficiently linked to your work.

If you redeemed air miles which you accumulated in connection with the trips paid for by your employer, you must report the amount you should have paid to, for example, the airline, travel agency or hotel had you not redeemed the air miles. Log on to E-tax and enter the amount in box 20 of your tax assessment notice.