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Hiring employees from outside Denmark

If as a Danish business you hire an employee who doesn’t live in Denmark and who has an employer from another country than Denmark, the employee is liable to pay tax according to the rules on international hiring-out of labour.

  • The employee is liable to pay 8% labour market contributions (am-bidrag) and 30% hiring-out of labour tax.
  • You as a business must ensure payment of the tax.
  • The rules on hiring-out of labour apply even though the non-Danish employer is registered for VAT in Denmark.

For further legal information in Danish see Our Danish-language legal guide .