The Danish Government’s Legislative Program 2026/2027: Employment and Labour Law Initiatives

Amendments to the Danish Equal Pay Act: Implementation of the EU Pay Transparency Directive 

The bill aims to implement the EU Pay Transparency Directive (EU Directive 2023/970), adopted in 2023. The directive focuses on strengthening equal pay for women and men performing the same work or work of equal value by giving applicants and employees greater access to pay information and introducing new obligations for employers, including stricter reporting obligations.

The directive requires employers to disclose pay information during recruitment and prohibits them from asking applicants about their salary history. It also gives employees access to information about pay levels for comparable work and requires employers to use objective, gender-neutral criteria when determining pay. Larger employers will also have to report on gender pay gaps. 

The bill is expected to be introduced on 8 October 2026. The Danish government informs that the directive is to be implemented by 1 March 2027. 

We are closely monitoring its progress and will provide updates as the Danish rules take shape. 

The Act on Platform Work: Implementation of the EU Platform Work Directive 

The bill will implement the EU Platform Work Directive (EU Directive 2024/2831), adopted in 2024. The directive aims to improve working conditions for people who work through digital platforms, particularly by making it easier to determine whether they should be classified as employees rather than self-employed. The directive requires Member States to establish a legal presumption of an employment relationship where facts indicate that the digital platform directs and controls the work. 

The directive also regulates platforms' use of automated systems to monitor workers and make decisions affecting them. It introduces requirements concerning transparency, human oversight and the processing of personal data. For platform operators, the bill may therefore have implications for both their contractual arrangements and their use of data and automated systems. 

The bill is expected to be introduced in the second half of February 2027.

Act on the consequences of reinstating Great Prayer Day as a Public Holiday: Reinstatement of Great Prayer Day as a Public Holiday

With this bill, the Danish government proposes to reinstate Great Prayer Day as a Public Holiday from 2030.

On 1 January 2024, the Danish Government abolished Great Prayer Day as a Public Holiday. The purpose of the abolishment was then to increase the financing of the defence and security sector. Under the current rules, employers are required to pay a salary supplement to employees on a fixed salary whose working hours increased as a result.

The bill is expected to be introduced in the second half of February 2027.

Amendment to the Danish Parental Leave Act: Bereavement Leave for Surviving Parents

The bill proposes to give a surviving parent 12 weeks of bereavement leave with maternity/paternity benefits if the other parent dies while their children are minors. 

The bill is expected to be introduced in the first half of October 2026.

Act on supplementary provisions to the AI Act

The bill will support the enforcement of the EU AI Act (Regulation (EU) 2024/1689) in Denmark. The AI Act applies directly to Member States, but the Danish bill will establish supplementary rules on supervision and enforcement, including in relation to prohibited AI practices, transparency requirements and high-risk AI systems. 

The Act is particularly relevant to employers using AI in recruitment and workplace management. Systems used to screen applications, assess candidates or make certain decisions about employees may be classified as high-risk under the AI Act.

The bill is expected to be introduced in the first half of October 2026.

Amendments to the Danish Corporate Tax Act and the Capital Gains Tax Act: Abolishment of triple taxation 

The bill aims to abolish triple taxation and relieve the severe tax burden that can arise when the Danish Tax Agency considers an individual, rather than the company through which they conduct business, to be the correct recipient of income paid to the company.

The bill may, among other things, be relevant, to the classic reclassification scenario, in which an external consultant performing services through their own company is found, in substance, to be an employee and should be treated accordingly, e.g., for income tax purposes.

The bill is expected to be introduced in the first half of February 2027.