Hourly and daily allowances

When you are away for more than 24 hours in connection with work, you have the right to coverage of additional expenses for meals, small necessities, transport at the destination, and the like.

General rule for hourly and daily allowances

• For travel in Denmark, the payment is generally based on the hourly and daily allowance rates.
• For travel outside of Denmark, the compensation is generally in the form of reimbursement of expenses based on receipts and a percentage-based payment.

Deviation from the general rule on hourly and daily allowances

The school may freely choose to deviate from the general rule, and the hourly and daily allowance rates are often also used for travel abroad.

Travel in Denmark: Hourly and daily allowances

Hourly and daily allowance rates are adjusted annually and these payments are tax-free. If additional amounts are paid in connection with work travel, these will typically be taxable.

A condition for the right to hourly and daily allowances is that the travel must be in connection with overnight stays and must last more than 24 hours. The payment is intended to cover additional costs incurred by the employee while on work-related travel.

The hourly and daily allowances are reduced if the employee receives any free meals. 

• 15% for breakfast
• 30% for lunch and
• 30% for dinner

If all meals are provided for free, the remaining amount will be 25% to cover the costs of small necessities.

See hourly and daily allowance rates

Travel abroad: Reimbursement + percentage allowance

Reimbursement against receipts + percentage allowance combine to cover the additional expenses of meals, small necessities, transport at the destination, etc., as is the case when the allowance is paid in the form of hourly and daily allowance.

The condition for the right to reimbursement + percentage allowance is that the travel must be in connection with overnight stays and must last more than 24 hours.

See the percentage allowance amounts