Fees

As a general rule, payment is made at the hourly rate for teaching assistants. For teaching tasks at a higher level, payment is made at the hourly rate for external lecturers.

Payment of a fee requires that the person carrying out the work is not subject to instruction by the university beyond what was agreed when the fee agreement was entered into.

Fees may also be paid for consultancy tasks. In such cases, SDU assesses whether the service provided is reasonably proportionate to what is paid for similar comparable services.

Private individual or business?

SDU can pay for work performed in different ways, depending on who carried out the work:

• If the work was carried out by a private individual, SDU HR must handle the payment.
• If the work was carried out by a business, Financial Services must handle the payment.

There are a number of differences between the two types of payment. One of the most important differences concerns tax reporting.

If payment is made to a private individual, SDU must report it to the tax authorities. This applies whether the person is liable to pay tax in Denmark or abroad.

If payment is made to a business, SDU generally does not need to report it for tax purposes.

It must be possible to document that the work was carried out by a business. This is typically done by stating the company’s CVR number, VAT registration number, or other organisation number on the invoice to SDU.

You can find more information about invoicing to SDU by businesses on the following pages:

On sdu.dk:

• www.sdu.dk/da/om-sdu/indkoeb/elektroniske_fakturaer - for Danish suppliers
• www.sdu.dk/en/om-sdu/indkoeb/elektroniske_fakturaer - for international suppliers

On SDUnet under the Finance service page:

• For Danish suppliers: purchase invoices and expenses
• For international suppliers: Purchase invoices and expenses: international suppliers