(1) An ordinary Member shall receive a remuneration from the day when the Member is elected; or, if the Member has become a Member because another Member has died or has vacated his or her seat irrevocably from the Folketing, from the day following the day on which the previous Member died or vacated his or her seat in the Folketing, and until the end of the month in which the ordinary Member ceases to be a Member of the Folketing.

(2) An ordinary Member, whose membership ceases through a general election, or who on account of illness vacates his or her seat in the Folketing, shall receive a post-service remuneration equivalent to the basic fee under section 108(2) for a number of months corresponding to half the number of full months in which the appropriate Member has most recently been a Member of the Folketing or a Member of the European Parliament for a continuous period. A period of membership in which the appropriate Member has been a Member of both the Folketing and the European Parliament shall count only as one. In order for a membership period in the European Parliament to be included in the computation of the post-service remuneration period, the membership must be immediately preceding the period in the Folketing. The post-service remuneration shall be granted for a minimum of 6 months and a maximum of 24 months. A temporary Member who has entered because a Member is away on leave, after vacating his or her seat through a general election, illness or the return of the ordinary Member shall receive a post-service remuneration for half of the number of full months of the leave if the period of leave is continuous and lasts for at least six months.

(3) The following income items shall be set off against the post-service remuneration received by (former) Members, but see subsections (4) to (6):

(i) salary, general allowance, severance pay or public service pension;

(ii) salary from employment on terms different from those of public servants in central government service, the Folkeskole (municipal primary and lower secondary schools), the Established Church of Denmark, the Folketing, under the auspices of the education authority of the City of Copenhagen, the Faroese Lagting or the Greenland Landsting, in a municipality, a concessionary company or an undertaking operating under a national or local government guarantee;

(iii)  salary from employment in a limited company which after reorganisation of its tasks undertakes the tasks with which the appropriate Member was occupied while he served as an officer of the central government or the Established Church of Denmark, and in which the central government is the owner of more than 50 per cent of the shares;

(iv)  basic fee, post-service remuneration or pension as a member of the Public Accounts Committee,  mayor, regional council chair or alderman;

(v) pension under Ministers’ Remunerations and Pensions and Other Emoluments Act;

(vi) salary, fee, post-service remuneration or pension from membership of the European Parliament and the European Commission and from positions in international organisations by appointment recommended by the Danish government;

(vii) salary for personal work in employment situations not comprised by (i) to (iii) or (vi);

(viii) income from self-employment activities corresponding to the defined contribution basis under sections 4 and 5 of the Social Security Contributions Act;

(ix) remuneration, fees or other income for personal work in non-employment jobs that cannot be attributed to self-employment activities and consideration for exploitation of intellectual property rights;

(x) severance pay, post-service remunerations, early retirement and quasi-pension benefits where these are related to a previous employment or business relationship to the extent the specified types of income are not comprised by (i) or (vi);

(xi) disbursements from pension schemes with recurrent benefits and annuity pension schemes comprised by Part I of the Taxation of Pensions Act and disbursements from similar foreign pension schemes when these are related to a previous employment relationship, however except for pensions comprised by section 2(1)(iii) and (iv)(c) to (e) of the Taxation of Pensions Act and savings from the Employees Capital Pension Fund.

(4) No setoff shall be effected against a Member’s post-service remuneration for incomes up to DKK 135,930 (31 March 2017 figures) in the first twelve months period. The amount shall be adjusted in the same way as the basic fee, see the second sentence of section 108(2).

(5) Subsection (3) shall not apply to the extent fees and post-service remunerations are disbursed under the Ministers’ Remunerations, Pensions and Other Emoluments Act.

(6) In extraordinary circumstances where health, financial or social conditions of the former Member so warrant it, the Speaker of the Folketing, having consulted with the Speaker’s deputies, may decide to accord a post-service remuneration for a further period of up to 12 months.

(7) An ordinary Member whose membership ceases through general election, or who due to illness retires from the Folketing, is eligible for recovering his training-related costs. Training-related costs are recoverable only during the post-service remuneration period and only to the limit of the amount accumulated in the vesting period, see (8);

(8) An amount of DKK 27,105 is vested for every full year of membership towards the recovery of training-related costs stated in (7), however up to a maximum of DKK 135,524. Amounts vested and distributed towards training-related costs shall not be included in the taxable income. Recovery of training-related costs shall be subject to the prior approval of the Speaker of the Folketing. The amounts in the first sentence hereof are stated in October 2015 figures and shall be adjusted in accordance with the rules in sentences 3-5 section 109a (12).

(9) The Standing Order Committee shall lay down detailed rules for calculation of the post-service remuneration period under subsection (2), rules for setoffs under subsection (3) and rules for recovery of training-related costs under subsections (7) and (8).

(10) An ordinary Member who, on account of illness, nursing of children with a serious illness or a close relative who wishes to die at home, being sent out in temporary public service abroad or stationed in the Faroe Islands or Greenland on similar business, requests and is granted leave, shall preserve the right to remuneration and pension seniority during the period of leave.

(11) An ordinary Member who requests and is granted leave on account of pregnancy and birth or adoption, shall preserve the right to remuneration and pension seniority during the period of leave.

(12) An ordinary Member who is also a Member of the Faroese Lagting or the Greenland Landsting, and who on account of temporary absence as a consequence of participation in meetings of the Lagting or the Landsting and in meetings of committees in immediate connection herewith and who requests and is granted leave, shall preserve the right to receive remuneration and pension seniority during the period of leave.

(13) An ordinary Member who, for reasons other than those stated in subsections (10) to (12), requests and is granted leave, shall not receive remuneration during the period of leave and this period shall not be included in the calculation of pension seniority. Eligibility for post-service remuneration and recovery of training-related costs shall be forfeited if the period of leave exceeds half of the most recent term of service and lasts at least 12 months. In special circumstances the Speaker of the Folketing having consulted with his deputies may decide that a Member whose eligibility for post-service remuneration and recovery of training-related costs is forfeited under the second sentence, be granted post-service remuneration and recovery of training-related costs for up to 24 months. Subsections (3), (4) and (5) shall apply to post-service remuneration received in pursuance of the third sentence.

(14) A temporary Member who has entered on account of a Member’s leave, shall receive remuneration, see section 108(1) to (3) and obtain pension seniority from the day the Folketing has decided to call him in, however, not earlier than from the day when the said leave starts to run and until the day the temporary membership ceases.

(15) A temporary Member who requests and is granted leave shall not receive remuneration and shall not obtain pension seniority during the period of leave. If the leave is requested and granted for reasons other than those stated in subsections (10) to (12), eligibility for post-service remuneration is forfeited if the temporary Member’s period of leave exceeds half of the membership term of the appropriate Member.