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Reporting of Unused Holiday to the Labour Market Holiday Fund

Employers are required each year to report unused holiday days and pay holiday funds for unused holiday to the Labour Market Holiday Fund (“Arbejdsmarkedets Feriefond”). The report serves as documentation that the holiday accounts have been settled for hourly-paid employees, resigned salaried employees, and monthly-paid employees still in employment and entitled to paid holiday.

Principles of the Holiday Act

The Holiday Act is based on the principle that employees are generally required to take their accrued holiday. If the holiday is not taken within the holiday period, the employee is generally not entitled to payment of holiday funds, and the employer likewise cannot retain them.

Holiday Year and Holiday Period

The holiday year runs from 1 September to 31 August, and the holiday period includes the holiday year plus the following four months, i.e., until 31 December.

If an employee has not taken all their holiday before the end of the holiday period, the corresponding holiday funds must be reported and paid to the Labour Market Holiday Fund.

However, special rules apply if the employee has been hindered in taking holiday, has resigned, or if an agreement has been made to transfer or pay out holiday exceeding 4 weeks.

Deadline for Reporting and Payment

Between 3 and 15 November 2025, companies must report and pay unused holiday for the accrual year 2023/24 to the Labour Market Holiday Fund via virk.dk.

Even if all employees have taken their holiday, a report of DKK 0 must still be submitted.

Special Agreements and Collective Agreements

Depending on the collective agreement, special rules may apply for payment to a private holiday fund.

If the collective agreement stipulates payment to a private holiday fund, a report of DKK 0 must still be submitted to the Labour Market Holiday Fund.

Transferred or Paid-Out Holiday Days

The 5th week of holiday (any holiday exceeding 4 weeks) must not be reported to the Labour Market Holiday Fund, as it must be automatically paid out to the employee no later than with the March payroll following the end of the holiday period, unless the holiday has been agreed to be transferred no later than the end of the holiday period.

It is a condition for the transfer that the employer approves the transfer and that a written agreement is entered into with the employee no later than the end of the holiday period on 31 December.

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Reporting of Unused Holiday to the Labour Market Holiday Fund

Employers are required each year to report unused holiday days and pay holiday funds for unused holiday to the Labour Market Holiday Fund (“Arbejdsmarkedets Feriefond”). The report serves as documentation that the holiday accounts have been settled for hourly-paid employees, resigned salaried employees, and monthly-paid employees still in employment and entitled to paid holiday. Principles […]
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