Summary
If you pay wages during maternity leave, you can claim a refund of the maternity allowance from Udbetaling Danmark, provided the employee meets the employment requirement. You must apply via NemRefusion on virk.dk no later than 8 weeks after the last day of paid leave. If you are registered with a maternity fund such as Barsel.dk or DA Barsel, you may be eligible for an additional refund on top of this.
Short answer
If you pay an employee’s salary whilst they are on maternity leave, you may be entitled to maternity benefit – that is, the maternity benefit paid by Udbetaling Danmark – provided the employee meets the employment requirement. You apply via NemRefusion on virk.dk, and the deadline is, as a general rule, no later than 8 weeks after the last day of paid leave. If the company is registered with a maternity fund, you may be eligible for an additional refund on top of this. The most costly mistake is missing the 8-week deadline.
When are you entitled to a refund during maternity leave?
As an employer, you are entitled to a reimbursement of maternity benefit when you pay an employee full or partial pay during pregnancy, maternity, paternity or parental leave. Reimbursement is conditional on the employee themselves meeting the eligibility criteria for maternity/paternity benefits – without this entitlement, there is no reimbursement. You can receive a maximum amount equivalent to the maternity benefit rate; if the salary is higher, you must cover the difference yourself (unless a maternity fund covers part of it – see below). You can find the current rates at virk.dk.
The employment requirement
The employee must meet the employment requirements set out in the Maternity Leave Act in order to be entitled to maternity benefit – and thus for you to be eligible for reimbursement. If the employee does not meet this requirement, you cannot receive reimbursement, even if you pay their salary. Check the specific conditions at borger.dk or from Udbetaling Danmark, before you count on receiving the refund.
How to report and apply
Everything is done digitally in Easy Refund on virk.dk. Remember two things:
- Always report your leave – even if you do not pay a salary. Without your notification, the employee cannot claim maternity benefit.
- Claim a refund, if you pay wages during the leave. The leave can typically be reported from the first day of absence, often around four weeks before the expected due date.
The 8-week deadline – if you miss it, you’ll lose the money
As a general rule, the claim for reimbursement must be submitted no later than 8 weeks after the last day of paid leave. If you miss the deadline, your entitlement to reimbursement for that period will lapse – and this can amount to a significant sum. If you only pay wages for part of the leave, the deadline is calculated from the date on which the wages stop. Make sure to incorporate the deadline into your regular procedures so that no maternity leave case falls between two stools.
Additional reimbursement from the Maternity Fund
All private employers must be registered with a maternity pay scheme – typically Barsel.dk or EN Maternity leave, depending on your membership. If the employee’s hourly wage is higher than the maternity benefit rate, you may be eligible for a top-up on top of the daily allowance refund from this scheme. Under several schemes, this happens automatically when you apply for maternity benefit reimbursement via NemRefusion. Check which scheme you are covered by so that you do not miss out.
Pregnancy-related illness – reimbursement from day 1
If a pregnant employee takes sick leave due to her pregnancy, there is no employer contribution period. You can find out more here reimbursement from the first day of absence – but this is a reimbursement of sick pay from the local authority, not maternity pay. It is reported as ordinary sick leave via NemRefusion. Please note that absence for routine antenatal check-ups does not entitle you to a reimbursement.
We can help you with your maternity allowance
It’s easy to lose out on maternity pay – missing a deadline or failing to apply to the maternity pay fund can prove costly. At Dansk Løn Service, we keep track of reporting, deadlines and reimbursements as an integral part of our payroll processing, so you receive all the money you’re entitled to. Read more about sick pay reimbursement, or Contact us.
The rules have been simplified here. If in doubt, always seek specific guidance from Udbetaling Danmark, your maternity fund or your payroll officer.