Employ or receive an international employee

This may affect the employee’s tax and social security. The statement of employment must reflect the actual place of work. Therefore, inform SDU HR, Employees and ISO if the employee works wholly or partly from abroad.

Inform ISO so it can assess whether the employee has the necessary work permit. Depending on the employee's current residence and work permit, a separate permit for secondary employment may be required. The work must not begin before any required permit has been granted.

People with a residence and work permit as a researcher, guest researcher or PhD student may be entitled to secondary employment without a separate permit if there is a natural connection between the main employment and the secondary employment.

If the external examiner is a citizen from outside the EU/EEA, you must pay attention to the work and residence permit. An employee who is employed as a researcher at another Danish university and has a valid work and residence permit as a researcher can work as an external examiner at SDU without a separate work permit. However, SIRI recommends that the employee submits a copy of the appointment from the external examiners' corps.

If the employee is not employed as a researcher, you must apply separately for a work permit for secondary employment.

SDU works with KPMG to provide tax advice for newly appointed international staff. In certain cases, SDU may also cover fees for work and residence permits as well as relocation costs. See the relevant services for current conditions.

Citizens from EU/EEA countries do not need a residence and work permit to work in Denmark.

For stays longer than 3 months, the employee must register with the International Citizen Service and apply for an EU residence document and a CPR number. This is necessary to obtain a tax card, bank account, and MitID.

Lifeindenmark.dk has created a checklist that provides a good overview of the application and registration process.

Citizens from non-EU countries generally need a residence and work permit before they can start working at SDU.

Therefore, it is important to clarify well in advance of employment whether a residence and work permit is required and to ensure that time is allocated for this process.

As a cross-border worker, there will be practical matters such as health insurance, social security, tax issues, etc., that need to be handled differently.

Therefore, always remember to inform ISO if an employee resides in a country other than Denmark during their employment.

Find more information on lifeindenmark.dk and pendlerinfo.dk.

When hiring international employees, it is important to request employment well in advance of the start date.

Non-EU citizens who need to apply for a residence and work permit should ideally receive an employment letter 1.5-2 months before starting, to ensure there is time to apply for the relevant permits.

Even if a residence and work permit is not required, it is important to allocate time for the new employee to find a place to live in Denmark and to plan their move - including any accompanying family members.

Where will the employee work?
In Denmark, from their home country, or from another country?

Is a residence and work permit required?
Can it be obtained in good time before the start of employment?

Where will the employee be socially insured and taxed (if they do not move to Denmark)?
That are the employee's country of residence and country of work?
Does the employee have other employment(s)
Is the employee eligible for the researcher tax scheme?

Who will cover any costs for the application fee for residence and work permits, relocation expenses, social security fees?

Does the employee have family members who will accompany them?

Remember to inform SDU HR and ISO about the agreements made - before employment!