Perform Temporary Work in Denmark - step by step
Below is the guide generated from your answers. It is customised for you as an EU company within the construction industry that will be performing temporary work in Denmark between 3 and 6 months, providing services for private individuals or private individuals and Danish companies.
On this page you will find information and links that will help you understand the relevant regulations and obtain the right registrations for you. It is important that you read through all the steps below and follow the links, completing the appropriate registrations, before your company is compliant and ready to start operating in Denmark. Save (bookmark) this page in your browser, so you can always come back to your guide
1
Understand the Danish labour market
The Danish labour market model is unique and differs from other countries. Therefore, you need to understand how the Danish labour market is structured.
The Danish labour market model
In Denmark, terms and conditions applicable to employees are negotiated by the labour market parties - with trade unions representing the employees and employers’ associations representing employers. The parties negotiate what are known as collective agreements, which regulate working conditions at company level.
As a foreign company, you should expect a Danish trade union to contact you to enter into an agreement for workers posted in Denmark. You are not legally obliged to do so. You can choose to negotiate a collective agreement with the trade union on your own, or you can join an employers’ organisation that can negotiate with the trade union on your behalf.
Ensure that you understand how collective agreements affect your situation by reading this article on workplacedenmark.dk.
For more information on other aspects of the Danish labour market, go to working conditions on workplacedenmark.dk
2
Comply with working environment rules
You must follow all Danish rules regarding the working environment when you provide services in Denmark.
Create a safe and healthy workplace
When you perform temporary work in Denmark, you are required to follow the same rules as a Danish company. The Danish Working Environment Authority – Arbejdstilsynet – inspects all companies that operate in Denmark to ensure that employees have a safe and healthy working environment.
Ensure compliance with the working environment regulations by reading this article on workplacedenmark.dk
For more information on other aspects of the working environment, including the inspection by Arbejdstilsynet, go to "health and safety" on workplacedenmark.dk.
Ensure social security coverage for your employees
It is your responsibility, as an employer, that your employees have proof of social security coverage. If you are self-employed this requirement is relevant for yourself as well.
To read more about the documentation that is required as proof go to businessindenmark.dk (under the headline "A1 document – proof of social security coverage")
3
Ensure social security coverage
Ensure social security coverage for your employees
It is your responsibility, as an employer, that your employees have proof of social security coverage. If you are self-employed this requirement is relevant for yourself as well.
To read more about the documentation that is required as proof go to businessindenmark.dk (under the headline "A1 document – proof of social security coverage")
4
Report your service in RUT
All foreign companies (also applies if you are self-employed) that perform temporary work in Denmark must report to RUT information about each service performed and information about each worker posted to Denmark.
5
Check if you need special registrations
As the employer, it is your responsibility to ensure that you and your employees have the right permits, licences, authorisations and approvals to comply with Danish regulation. The requirements depend on the professional qualifications of you and your employees.
How to find out which registrations you need
Use the search bar to find your profession or the profession of your employees
Click on the relevant results
Follow the guidance to register correctly
For questions regarding a specific registration, contact the relevant authority. Contact information is listed as part of the guidance.
Your service/product-specific rules
When providing services within the construction industry in Denmark, you must be aware of both EU regulation and national regulation. The Danish Product Contact Point for Construction advises free of charge regarding national technical rules for construction products.
Go to Product Contact Point to get information about national technical rules for your construction products
6
Register for VAT in Denmark
All foreign companies providing temporary services to private individuals in Denmark must pay VAT in Denmark. This applies to self-employed persons as well. Read more about VAT
You must submit the application for VAT registration at least 8 days before you start providing services in Denmark. If this is not done in time, or if the information provided is incorrect or insufficient, your company can be penalised with a fine.
7
Your employees might need to pay tax
Your employees will be required to pay Danish tax, if they stay in Denmark more than 183 days within a 12 month period. The employee will be liable to pay tax whether or not they work for the entire period, and regardless whether the stay exceeds 183 days due to working on one or multiple projects.
For questions regarding tax rules for employees, please contact the Danish Customs and Tax Administration (+45) 72 22 28 92
8
Get your account assigned as a NemKonto
The NemKonto system enables Danish authorities to transfer money directly into your business account – for example to refund any residual VAT or tax. For this to work, your business account must be assigned as your NemKonto. It is required by Danish law to have a NemKonto assigned in order to receive payments from Danish public authorities.
How to get your business account assigned to NemKonto
If you wish set up a Danish business account, you will need to contact a bank in Denmark. The bank can help you assign the Danish business account as your company's NemKonto.
If you wish to assign a foreign business account as your company's NemKonto, follow the directions on NemKonto.dk.
9
Apply for an EU residence document
Workers posted in Denmark for a period longer than 3 months must apply for an EU residence document at the Danish Agency for International Recruitment and Integration (SIRI) after arriving in Denmark and no later than 3 months after entering Denmark.
Additional rules may apply for workers who are citizens of a country outside the EU, the EEA or Switzerland.
Learn about rules and conditions and apply at the link below. Apply for an EU residence document
Once you have completed all steps
Once you have completed all 9 steps above, you are ready to perform temporary work in Denmark.
You are responsible
Please be aware you are responsible for having completed the above registrations correctly.
If your situation changes, additional registrations, regulations or requirements may apply to you. It is your responsibility to make sure that you continue to comply with the regulations and requirements while performing temporary work in Denmark.