Relocation costs

SDU can incur documented, reasonable expenses for travel and relocation costs when we hire scientific staff recruited abroad. SDU does not cover expenses for accompanying family.

It is taxable as A-income if SDU covers travel costs and / or relocation costs for scientific staff recruited abroad. This means that SDU must include A-tax on the amount of expenses.

If the employee is covered by the researcher tax scheme, SDU's coverage of travel costs and / or relocation costs will also be taxed according to these rules.

When a department / unit has decided to cover the travel and / or relocation costs of a newly recruited employee, it is done as follows:

1. The newly hired employee pays the invoice from the moving company and / or the travel agency.
2. The newly hired employee submits the documentation for the cost to the department / cost center.
3. The department / cost center sends information about travel and relocation costs in an email to the Payroll Office (loen@sdu.dk).

An email must be sent by newly recruited employee (per civil registration number). The person at SDU - who must indicate expenses for the paying unit - must be CC on the email.

The email must contain the following information and documentation:

1. The subject field in the email must be filled in as follows: "Travel cost / Relocation cost, new VIP" and then the name of the newly recruited employee and cost center.
2. Social security number of the employee.
3. Name of the employee.
4. Account string where the expense must be posted. The G / L account will be 223600.
5. Name of the employee at SDU who may assign expenses for the paying unit.
6. Amount to be paid to the employee. The amount must be stated in Danish kroner. There must also be a specification of the amount, including conversion of expenses incurred in foreign currency into Danish kroner.
7. Documentation of the expenses incurred by the employee.

1. A lower amount may be paid than the employee has incurred expenses for.
2. No higher amount can be paid than the employee has documentation for.
3. The payroll office ensures the quality of the documentation received. The payroll office provider for payment of the amount that the department has decided to give to the employee. This is done on the next payment through SLS of monthly salary. Labor market contributions and A-tax of the amount will be included before the payment. The expense amount is posted to item account 223600 in ERP.
4. The Travel Office in the Accounting Department must reject requests for reimbursement of travel and relocation costs via zExpense and instead refer to the workflow in this text.

Further information is available on these pages:

Authority in the Finance Act: See especially page 54 (52) in the pdf. (only in Danish)

SDU's circular on salaries, fees and reimbursement of expenses, items C.3 and H.3.

Page on SDUnet on reporting to the Danish Tax Agency of various SDU expenses, points D and F.