Pension savings payouts (field 77)

This field covers:

Field 77 is only relevant if you or your employer contributes to a life annuity, annuity insurance, annuity savings, indexed pension scheme and labour market supplementary pension (ATP), and if, at the same time in a previous year, you started to receive pension benefits from a pension scheme with regular payouts.

The field is used to calculate your net contribution.

The field has no significance for your social pension or early retirement benefits.

The rule on additional deduction for pension contributions:

If you or your employer contribute to pension schemes with regular payouts, you will be entitled to an additional deduction for pension contributions. The percentage rate will depend on your age and will be calculated based on the amounts in fields 416, 436 and 628.

If, in a previous year, you started to receive pension benefits from a pension scheme with regular payouts, the additional deduction for pension contributions will be calulated based on your net contribution, i.e. pension contributions reduced by payouts.

Example:

In the example, the additional deduction for pension contributions is calculated based on the net contributions of DKK 10,000.

This is how we have calculated the amount in field 77:

The amount has been calculated based on your payouts in September in the previous year, multiplied by 12. As a result, the amount may differ from your actual payouts during the year.

Read more at:

If an additional deduction for pension contributions has been calculated, it will appear in the PDF version of your preliminary income assessment.

You can read more about the calculation and the calculation basis in Danish at Ekstra pensionsfradrag (Additional pension deductions)