Questions and answers RUT
What is a service?
A service corresponds to the period the service is set to last in the contract for the service. If there are several contracts, you should register a service for each contract. The period for a service is from the start of work until the work is finished.
It is important to register the exact period. If there are changes during the period, you should change the registration so that it is always correct. You should also indicate a sector code for the type of work being performed. The sector code should correctly correspond to the specific work to be performed, e.g. building construction.
What is a workplace?
A workplace is the address at which the specific work (task) is being performed. A service may well include several workplaces if the service is composed of several tasks. A workplace is therefore the site at which the posted employee/self employed person actually works.
If the work is not to be performed at a single specific address, you should state the workplace using geographic co-ordinates. It is also important to state the exact period during which work is to be performed at each specific address.
What is a contact person and what are the responsibilities of the contact person?
The contact person should be one of the people working in Denmark in connection with supply of the service.
The contact person should be able to answer questions from the authorities. e.g. about where work will be performed in the near future etc. Therefore, you should register how the authorities can contact the contact person in Denmark by stating the mobile phone number and email address of the relevant person. If the contact person leaves Denmark for any length of time, you should appoint and register a new contact person in RUT.
What sector codes should I state?
You should state the sector code the foreign company is registered under in its home country. Furthermore, you should also state the sector code that describes the work to be performed in Denmark.
What is a contractor and what are the responsibilities of the contractor?
A contractor is the person or company with which you have entered a contract to supply a service.
The contractor has to notify the Danish Working Environment Authority if it has not received documentation that a registration has been made in RUT. This notification should be made by no later than three days after work has commenced. The contractor can risk being fined if it fails to do this.
What is the time limit for registration in RUT?
You should register a service by no later than at the same time as work in Denmark commences.
If there are changes in a service already registered, you should register these changes in RUT by no later than the first business day after the change. You can risk a fine of DKK 10,000 if you fail to comply with the time limit for registering in RUT.
When should changes to a registered service be registered?
Changes to a service registered in RUT should be made by no later than the first business day following the date of the change. It is important that a registered service is always kept updated and correctly registered.
What services should not be registered?
As a general rule, all services carried out in Denmark should be registered in RUT. However, registration in RUT is not necessary in the following situations:
- Participation in seminars and conferences, including researchers, lecturers and similar who have been invited to teach or hold a talk etc.
- Participation in individual artistic events by professional artistes.
- Participation in business trips for foreign firms or companies which do not have a permanent place of business in Denmark.
- Participation in individual major sports events or trials/training at a Danish sports club by professional sportspeople/coaches.
- Supply of consultancy services within accounting and auditing for up to eight days.
- Posting within a group by a company for up to eight days. However, this does not apply if the service involves construction work, agriculture, forestry and nursery work, cleaning, including window cleaning, as well as hotel and restaurant work.
- Cabotage (transport of goods in Denmark in connection with international transport).
- Supply of technical equipment or a technical installation if the work does not take more than eight days and if the employee or self-employed person working in Denmark is a specialist or qualified to fit, install, inspect, repair or inform about, technical equipment or installations in Denmark.
NOTE: With regard to point 8, all parts must be met if the service is to be exempt from the duty to register in RUT.
What information is available to the public?
The following information is available to the public:
- Name of company, business address and contact information.
- Date of commencement and completion of the service.
- Date of commencement and completion of the service at the individual workplace, if there are several workplaces.
- Location of supply of the service.
- Name of the contact person for the company.
- Sector code of the company.
- VAT no. and place of registration in the home country of the company, or information that the company does not have a VAT no. in its home country.
- Number of employees at each workplace, stated in intervals.
Where can I find out more?
Get an overview of the Danish regulations and requirements for foreign companies supplying services in Denmark.
Find information on important regulations and conditions in connection with being posted to Denmark. Both the company and employees can find information about relevant terms of employment and work, for example health and safety, social security, tax and VAT, holiday regulations, etc. The information is in Danish, English, German and Polish.
Find information about finding a job and recruiting foreign labour in Denmark, e.g. contracts, pensions and unemployment insurance. The website is in English, but it is possible to have it displayed in around 100 different languages.