When a crew of foreign tradespeople heads to a job in Denmark, the paperwork matters as much as the tools. Without a tax card, 55% of their pay is withheld. Without a RUT notification, you risk a fine. This is the checklist we would give a new customer ourselves.

The guide covers workers from EU and EEA countries. If your people come from outside the EU, different rules on residence and work permits apply.

Employed in Denmark or posted?

The first question decides the rest: who is the employer?

  • Employed by a Danish company: The worker is on a Danish payroll and pays tax in Denmark. The stay must be registered if it lasts more than 3 months.
  • Posted by a foreign company: The worker is employed in their home country and sent to Denmark to carry out a job. Here it is the foreign company that must notify the work in RUT, and the worker usually remains covered by social security in their home country.

Many projects have both types on the same site. So make the checklist per company, not per project.

Checklist for foreign workers employed in Denmark

  1. EU registration certificate. EU citizens may work in Denmark without a permit. If the stay will last more than 3 months, the worker must apply to SIRI for an EU registration certificate before the 3 months are up.
  2. CPR number. This requires a permanent address in Denmark where the worker actually lives. The application is made in person at Citizen Service (Borgerservice) or an International Citizen Service centre (ICS). The health insurance card arrives by post a few weeks later.
  3. Tax card. Without a tax card, 55% tax is withheld. The Danish Tax Agency can issue the tax card no earlier than 1 month before the job starts. Workers without a CPR number apply using form 04.063 with their contract and passport or ID card. It takes about 2 weeks.
  4. Bank account. Wages have to be paid somewhere. Agree whether the worker will use their home-country account until a Danish one is in place.

The order matters: housing before CPR, and CPR before MitID. That is why the housing should be sorted before the crew arrives.

Checklist for posted workers

  1. RUT notification. The foreign company must register the job in the Register of Foreign Service Providers (RUT) no later than the day work starts. Changes must be reported by the next working day. Breaches can lead to a fine of DKK 10,000.
  2. Contact person. The notification must name a contact person who works on the job in Denmark, with a mobile number and email.
  3. Proof for the Danish client. In construction, the Danish client must see proof of the RUT notification. If the client has not received it within 3 days of work starting, the client must notify the Danish Working Environment Authority (Arbejdstilsynet).
  4. PD A1. This form shows that the worker remains covered by social security in their home country. It is valid for up to 24 months. Together with the blue European Health Insurance Card, it gives access to necessary treatment in Denmark on the same terms as for Danes.

Housing is part of the paperwork

Housing is not just a question of beds. Three sets of rules touch it:

  • The Danish Act on Accommodation of Employees sets minimum requirements for housing that employers provide. The act also applies to foreign companies posting workers to Denmark.
  • The construction collective agreement gives workers who were not resident in Denmark when they were hired a housing allowance of DKK 25 per working hour. If the employer provides suitable housing, the allowance ends after 4 months instead of 12.
  • CPR registration requires a permanent address. So always ask the housing provider whether the workers can register at the address if the stay will last more than 3 months.

The challenge and our solution

The challenge: The crew is ready to travel in a few weeks. At the same time, registrations, tax cards and housing have to fall into place in the right order, often for people who do not speak Danish.

Our solution: M-Lau Living provides furnished worker accommodation across Denmark for projects with 1 to 80 employees. Send us the number of people, the period and the site address, and we can usually have a concrete offer ready within 3 to 5 hours. You get one agreement and one dedicated contact person.

Many of the workers we house come from Eastern Europe. That is why our website is available in Danish, English, German, Polish, Italian and Romanian, so your people can read about their housing in their own language.

We are not tax or social security advisers. Questions about those belong with the Danish Tax Agency, SIRI or your employers' organisation. The housing, we handle.

Get the housing sorted first

See our homes, or send an enquiry with the number of people, period and location. You can also call +45 71 96 76 66 or email info@mlauliving.dk.

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