Statistical presentation

Data description

Municipal Expenditure on Social Services (also referred to as Individually Attributable Expenditure) is an annual statistical compilation of municipal expenditure and revenue at the individual level relating to social services provided to adults with physical or mental disabilities and vulnerable adults.

The statistics were first published in 2026 using municipal accounting data for 2025. They contain information on expenditure incurred at the individual level for social services granted under the Danish Social Services Act (hereinafter referred to as the Social Services Act). For the 2025 reference year, the statistics cover Sections 107–110 and Section 85 in conjunction with Section 105 of the Danish Social Housing Act.

The statistics are compiled according to the paying municipality (see Section 2.4, Concepts and Definitions).

Municipal expenditure is presented as gross expenditure, while revenue is reported separately. Revenue is treated as negative expenditure, meaning that net expenditure can be calculated by combining expenditure and revenue.

Municipal expenditure and revenue are recorded in accordance with the Danish municipal Chart of Accounts, as defined in the Budget and Accounting System for Municipalities: Budget- og regnskabssystem for kommuner. The statistics follow this chart of accounts, meaning that municipal expenditure and revenue are classified according to purpose (function and functional category). Comparisons between municipalities should be made with caution, as municipalities may apply different accounting practices (see Section 5.1, Overall Accuracy).

The statistics are disseminated through two tables in the StatBank Denmark, a NYT article from Statistics Denmark and two statistical registers. Register data are available as microdata through Statistics Denmark's Data Window.

The two statistical registers contain information on municipal expenditure and revenue at the individual level, broken down by the social services covered by the statistics and by the duration of the expenditure period.

One register contains all data reported by municipalities, including both total expenditure and expenditure reported for shorter expenditure periods, such as monthly, daily or other reporting periods. The second register contains expenditure aggregated by municipality, social service and individual.

Both the StatBank tables and the NYT from Statistics Denmark are based on the register prepared for the research and ministerial access scheme.

The two StatBank tables, SIU001 and SIU002, contain information on municipal expenditure and revenue relating to social services, broken down by municipality, age, type of social service and functional category. Age is calculated as the individual's age at the end of the reference year.

The tables present the number of recipients, together with total expenditure, mean unit expenditure, median unit expenditure, and the first and third quartiles.

Classification system

Statistics Denmark receives and publishes individual-level data in accordance with the level of detail specified in the authorized Budget and Accounting System for Municipalities: Budget- og regnskabssystem for kommuner. Expenditure and revenue are based on the authorized Budget and Accounting System, which comprises the authorized Chart of Accounts and the associated accounting rules. The structure of the Chart of Accounts, together with the general accounting rules and variables, is described in Chapter 2, in Chapter 3, and the specific accounting rules in Chapter 4.

The statistics are geographically classified by municipality. In addition, data are classified by type of social service, functional category and age (at the end of the reference year). For more information, see Statistics Denmark's classification of municipalities: kommuner (v1:2007-).

Sector coverage

Not relevant for these statistics.

Statistical concepts and definitions

Individually attributable expenditures: Expenditure on social services that can be directly attributed to the individual receiving the service. The concept covers municipal expenditure on selected services provided under the Danish Social Services Act (Serviceloven), where expenditure is recorded at the individual level and can therefore be attributed to the individual citizen.

Unit cost: Annualised expenditure per citizen receiving a given service. The concept is calculated from the actual expenditure incurred during the period in which the citizen received the service and converted to an annual amount to make expenditure comparable across citizens and periods of expenditure.

Social services: Social services indicates the provision granted under a specific section of the Danish Social Services Act (Serviceloven). Social services are granted by municipalities to adults with disabilities, social problems or other special needs, for example in the form of residential care services or social pedagogical support. An individual may receive several social serives simultaneously, as different needs may be addressed under different sections of the Act. The statistics cover a selection of sections of the Danish Social Services Act. The sections for which data are collected are specified in the Executive Order on Data Collection in the Social Services Area.

Budget and accounting system for municipalities: The Ministry of the Interior and Health's rules for registering municipal finances. The rules are laid down by the Minister of the Interior and Health on the basis of sections 46 and 57 of the Municipal Administration Act. The budget and accounting system comprises two main parts. Firstly, an authorized accounting plan with associated accounting rules, and secondly, a set of formal and procedural requirements regarding budgeting, granting, financial reporting, etc. When reporting budgets and accounts to the Ministry of the Interior and Housing or Statistics Denmark, no other texts may be used for existing functions.

Paying municipality: The municipality that finances the granted service.

The authorized account plan: An account number system, where a total account number consists of 16 digits and two headings (texts). These headings are thus components of the chart of accounts.

Main account in the authorized account plan: Main account in the authorized account plan according to purpose. Main account is divided in main functions which is a divided in function.

Function in the authorized account plan: An account in the authorized account plan, divided according to purpose. Function is a division of main functions which is a division of main account.

Grouping in the authorised account plan: Subdivision of functions into individual activities or areas in the authorised account plan.

Function grouping: Classification used in the statistics to identify expenditure based on both the function and the grouping in the authorised chart of accounts. A function grouping is formed by combining the function (digits 1–5 of the account string) with the grouping (digits 12–14). The combination of function and grouping identifies the specific activity or social service to which the expenditure relates.

Statistical unit

Municipal expenditure incurred during the accounting year for social services provided to adults with physical or mental disabilities and vulnerable adults under selected provisions of the Danish Social Services Act.

Statistical population

The statistics are based on municipal expenditure and the corresponding revenue relating to adults with physical or mental disabilities and vulnerable adults receiving social services under the following provisions of the Danish Social Services Act:

• Section 85 in conjunction with Section 105 of the Danish Social Housing Act – Support in residential care accommodation-like arrangements
• Section 107 – Temporary residential care accommodation
• Section 108 – Long-term residential care accommodation
• Section 109 – Crisis shelters
• Section 110 – Shelters and care homes

Reference area

Denmark

Time coverage

The statistics cover the period from 1 January 2025 to 31 December 2025.

Base period

Not relevant for these statistics.

Unit of measure

The Statistics Bank tables present the number of recipients together with the following expenditure and revenue measures:

• Expenditure, total (DKK)
• Unit cost, average (DKK)
• Unit cost, median (DKK)
• Unit cost, 1st quartile (DKK)
• Unit cost, 3rd quartile(DKK)
• Number of recipients

Reference period

Accounting year

Frequency of dissemination

Annual.

Legal acts and other agreements

Data are collected by Statistics Denmark pursuant to Section 6 of the Act on Statistics Denmark. Municipalities report individually attributable expenditure relating to Section 85 in conjunction with Section 105 of the Danish Social Housing Act, and Sections 107–110 of the Danish Social Services Act. Reporting is carried out pursuant to Sections 82 and 84 of the Danish Act on Legal Protection and Administration in the Social Field.

The reporting and collection of data are governed by the current Executive Order on Data Reporting in the Social Services Area: Bekendtgørelse om dataindberetninger på socialområdet (hereinafter referred to as the Executive Order on Data Reporting).

The statistics are not governed by any EU regulation.

Cost and burden

The statistics are based on data from municipalities' administrative financial and case management systems. Consequently, there is no direct reporting burden for municipalities using systems that can transmit data directly to Statistics Denmark. Most municipalities report data through Statistics Denmark's web-based reporting solution, IDEP. Municipalities that supplement their reporting with manual submissions incur an additional reporting burden, which has not been quantified.

All municipalities incur a workload associated with the annual validation of the data. This validation burden has not been estimated.

Comment

Further information is available on the Municipal Expenditure on Social Services statistics page: Kommunale udgifter til sociale indsatser, or by contacting Statistics Denmark via e-mail: individudgifter@dst.dk