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The Danish Labour Market Fund for Posted Workers

The Danish Labour Market Fund for Posted Workers

Foreign employer

As a foreign employer you must pay contribution to The Danish Labour Market Fund for Posted Workers.

You are a foreign employer if you are registered in an EU/EEA member state and posting employees to Denmark who are carrying out work for a Danish principal. A Danish principal is a Danish company that has made an agreement with a foreign employer about carrying out work in Denmark for the Danish company.


The Danish Labour Market Fund for Posted Workers is a jointly and severally financed scheme which ensures that posted employees receive their wages while working in Denmark. All foreign employers providing services that post workers in Denmark must contribute to The Fund in the same way as Danish employers. This enables The Fund to pay wages and salaries to seconded employees who have not received the pay to which they are entitled. Your contribution is calculated on the basis of your number of full-time employees who carry out the work in Denmark. The number of employees is based on the information you have provided to the Register for Foreign Service Providers (RUT). Therefore, it is important that your information in RUT is reported correctly. The collection payment order will be sent to the email address recorded in RUT. Read more about RUT

Contribution rate

The contribution rate is fixed once a year. You will receive a contribution payment order each quarter for as long as you provide services in Denmark.

Yearly Contribution Per Full-time Employee
2021DKK 17.00
2020DKK 12.00
2019DKK 4.50
2018DKK 7.20
2017DKK 7.20
2016DKK 11.20

Payment options

There are several options when paying the contributions:

  • Via self-service

  • Foreign bank transfer

  • Debit/credit card

If you pay via a foreign bank transfer or with debit/credit card, you can choose to pay an extra amount into your account, which will be used to pay your future contributions. The next charges will then be debited automatically, and you will not receive any invoices until the amount of money is spent. Furthermore, if you pay via a foreign bank transfer, it is important that you write your Register of Foreign Service Providers number (RUT no.) as reference for the payment.

Read more

If you fail to pay out wages

If an employee or a trade union notifies The Danish Labour Market Fund for Posted Workers that you have failed to pay out wages, The Fund takes over the handling of the case. This means that The Fund is responsible for collecting the unpaid wages from you:

  1. You receive a payment order, ordering you to pay the wages owed.

  2. If, over and above the wages owed, you have been ordered by a court or a labour court to pay a exemplary damage, The Fund may also collect the exemplary damage.

  3. You have to settle the payment order within 4 weeks. If you fail to do so, The Fund will decide that you have to pay an additional contribution to The Fund.

  4. If you still do not pay, The Fund will also charge you an additional contribution. The Fund will also be able to claim the additional contribution from the Danish principal with whom you have made the agreement.

  5. The extra contribution which you risk having to pay to The Fund will amount to 25 % of the total wages owed by you. The total wages owed will be stated in the court or industrial tribunal decision.

  6. If The Fund has paid out wages to your employees within the past 36 months, the extra contribution is increased to 40 %. If The Fund has paid out wages for you on more than two occasions, the contribution is increased to 50 %.

List of foreign employers

When The Fund pays out wages which you have failed to pay out to your employees, you will be entered in a list of companies which has not paid its employee’s wages. See link to the list below.

If a Danish company enters into an agreement with a foreign employer featuring in the list, the Danish company risks having to pay an increased contribution to The Fund. The Fund therefore encourages Danish companies to check the list before entering into agreements with foreign employers on the list.

The list will be updated regularly when a claim is reported to The Fund. If you are included in the list, you will remain in it for 36 months after The Fund has paid the wages owed to your employees.

The name and RUT no. of foreign employers who have not paid wages to their employees can be found here: Go to the list of foreign employers

Legislation etc.

Here you can find legal guidance relevant to The Danish Labour Market Fund for Posted Workers and read about how we process your personal data. Go to legislation etc.

Updated 02.03.2021