Under the Danish Secondment Act, employers posting employees to perform services in Denmark are required to register with the Danish RUT Register.
When registering, the employer must provide certain types of data about the employees seconded and the assignment in Denmark, including the identity of the employees, a contact person, the duration of the assignment, location of the workplace and information on social security.
Previously, failure to meet this requirement could result in the employer receiving a fine of up to DKK 10,000 (approximately EUR 1,340).
With effect from 1 July 2018, the sanctions have been strengthened: the Danish Working Environment Authority can now order an employer to register with the RUT and if employer fails to comply, the employer may be required to pay a daily fine – presumably of around DKK 1,500 (approximately EUR 200) – until registration is completed.
Torben Mølgaard Hededal, partner at Norrbom Vinding