28. 6. 2012

The document contains detailed information on terms of posting workers to EU member states including local conditions of employment. Each member state is described its notification duty, competent institutions for particular steps incl. contacts, data to be notified, sanctions for not complying with the regulations, etc.

Notification duty


Notification office

Any foreign enterprise providing services in Denmark is obliged to register with the „Register for Foreign Service Providers“ (Register for Udenlandske Tjenesteydere – RUT).

A foreign enterprise states in the Register information about every single service performed in Denmark and about all employees posted to Denmark. If a company shall register for a VAT, it can do so with the RUT.

More detailed information can be found on, the internet portal of the Danish state administration.

The Danish Commerce and Companies Agency
P.O. Box 622
0900 Copenhagen C
Forms are available on

Direct links to individual forms:

40112 form – registration of non-Danish companies. A company uses this form if posting employees for performing services in Denmark for the first time.

40113 form – registration of non-Danish companies. The form for companies which are already registered in Denmark. It is used for completion of new information on posted employees (e. g. extension of the stay, extension of services provided in Denmark, etc.)

Tax office where posted employees must register when exceeding 183 days in Denmark

Employees must register for tax purposes if they stay in Denmark for more than 6 months. The registration form is available on:

Forms in printed versions are also available at regional customs and tax offices. The list of offices including addresses and telephone numbers and sorted by the place of the employment is available on

Period of notification of posting

8 days prior posting an employee to Denmark at the latest

Sanctions for not meeting the notification duty

Failure to comply with regulations set by the Danish legislation on posting of workers leads to proceedings in accordance with the Criminal Code. The case may also, in compliance with its seriousness, come to court.

Notification form

Forms as well as a manual for tax registration of foreign entities in Denmark are available on:
More detailed information and instructions are available on:

Data to be notified

  • names and surnames, address, date of birth, citizenship
  • name, address and registration number of the employer posting the workers
  • information on the place of employment of the employee for the time of posting
  • validity of the form
  • E – 101 form
  • European Health Insurance Card

Maximum length of working time

37 hours a week. Specific working conditions including the length of working time are usually set in a collective agreement.

The maximum length of working time in Denmark is 48 hours per week on average for a period of a maximum of 4 months.

Information on collective agreements are available on:

Landsorganisationen i Danmark (LO)
Islands Brygge 32D
DK-2300 Copenhagen S
tel. +45 3524 6000
fax. +45 3524 6300
Attn. Ms. Anne Bindslev, Information Section


Dansk Arbejdsgiverforening (Employers’ Organisation)
Vester Voldgade 113
DK-1790 Copenhagen V
tel. +45 3338 9000
fax. +3312 2976
e-mail :
Attn. Ann B. Poulsen, Chief Consultant

Minimum length of a rest period

The employee is entitled to a rest period if his/her working time exceeds 6 hours. Its length is not stipulated by law; it is usually set in collective agreements. A regular break lasts from 15 to 30 minutes.

Specific provisions apply to night work: an employee is not allowed to work more than 8 hours within 24 hours for a period of 4 months.

In addition to this, there are other regulations of the rest period, e. g. for some professions (for example motor vehicle drivers, etc.)

Minimum length of holidays

5 weeks of holidays. Besides that, all employees are fully reimbursed for all state holidays.

Minimum wage

Wages are primarily negotiated in collective agreements (the minimum wage can thus be set in the collective agreement in some cases).

These collective agreements signed by Danish entities are not binding for employers with a seat of residence in another EU member state and posting employees to Denmark. There is no Danish legislation stipulating the minimum wage for these employees.

Overtime payments differ by provisions of individual collective agreements. However in most cases, a 50% increase for the first three hours and 100 % for the subsequent overtime hours, work on Sundays and state holidays are applied.

Documents to be available at the place of pursuance of work

  • identification document
  • E 101 or E 102
  • European Health Insurance Card (EHIC)

Nationals from other EU member states posted to Denmark must be able to prove that they are regularly employed by an employer from any EU member state other then Denmark.

Necessity to translate documents

No requirements for language mutations of employment documents are stipulated by Danish legislation.

Obligation to store the documents


Obligation to entrust a responsible representative


Obligation to entrust a responsible representative for receiving papers



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