Guide

• Conditions of employment

  All employments at SDU are regulated by the Danish laws and collective agreements.

  Find all the overall SDU rules in relation to employment here
• Holidays

  Holidays

  As an employee at SDU, you earn 2.08 holidays each month, 25 days per year.

  You earn holidays from 1 September to 31 August (12 months), and you can take your holiday as you earn it. The holiday period where your holidays can be taken is from 1 September to 31 December (16 months).

  Special Holiday

  You earn 0.42 days of each month, 5 per year.

  Special holidays are earned from 1 January to 31 December and can be spend from 1 May to 30 April the following year.You will be asked to plan your holidays for a year at a time.

  
  

  Rules regarding holidays can be found here
• Job structure

  Recruitment of academic staff at SDU follows the Ministerial Order on Job Structure for Academic Staff at Danish Universities. The job structure distinguishes between principal positions and other positions.

  Read more about the jobstructure for Academic Staff here
• Pension

  As an international researcher employed by SDU you are covered by a mandatory pension scheme. SDU pays a total pension contribution of currently 17, 1 % of your pensionable salary.

  You can choose between 3 different pension schemes, but there are certain requirements that you must meet in order to be eligible for the different schemes. Read more about the different options below.

  • Selection

    It is advisable that you consider which pension contribution you prefer prior to your employment. If you choose one scheme and want to change your choice at a later date, you must inform SDU HR through the request form. The change can take effect from the following month´s salary payment. Please note that retroactive changes are not possible.

    If you do not chose an option, you will automatically be placed in the ordinary pension contribution scheme.

    Download the request form for selection or re-selection of pension scheme.

    Read more about the rules and conditions here: Internal Circular regarding the collective agreement for certain state-employed academics on fixed-term contracts for the non-payment of pension contribution (pdf).

    You can read more about the different schemes in this information material (pdf).

  • Ordinary pension contribution scheme

    According to the collective agreement that applies to all academic staff, SDU will transfer a monthly pension contribution to the relevant pension fund. Your pension fund will depend on your educational background and the name of the relevant pension fund will appear on your payslip.

    In Denmark, pension contributions are exempt from taxation when they are paid into the pension fund. This means that you will not pay taxes on pension contributions transferred to your pension fund. Instead, tax will be deducted when you request for your pension savings to be paid out.

    If you choose to take out your pension savings when your employment ends and you leave Denmark, the current taxation rate is approximately 60 %. If you choose to take out your pension savings when you reach the age of retirement, the taxation rate will depend on your tax situation and the prevailing pension tax legislation.

    In connection with your pension contributions, you will find that your pension scheme is both a way of saving capital for your future and an insurance policy that comes into effect from the first day of your employment.

    The insurance coverage consists of:

    • Disability insurance providing you with financial security should you lose the ability to work
    • Spouse’s/cohabitant’s/children´s pension providing your family with financial security in the event of your untimely death.

    The insurance cover in relation to the ordinary pension contribution is flexible and can be arranged to match your personal situation. For more information you will need to contact your pension fund.

  • Ordinary pension contribution with taxation - 53A

    On this scheme, SDU will also transfer a monthly pension contribution to the relevant pension fund. However, when the pension contribution is made to your pension fund every month, it will be taxed immediately according to your current tax status. This means that every month you will pay tax on the monthly pension contribution out of your salary.

    If you are under the researcher taxation scheme with a flat rate of 27 % tax (plus 8 % labor market contribution), your pension contribution will be taxed at approximately 32 % every month. If you are not eligible for the researcher taxation scheme, you will be taxed at the tax rate according to your Danish tax card. The taxation rate will typically vary between 37 and 42 %.

    Whether you request your pension savings paid out at the end of your employment or you keep your savings in your Danish pension fund until you reach the age of retirement, payment is free of tax. This means that you can take out your savings without having to pay any additional taxes.

    Important

    If you are on the researcher taxation scheme during your stay in Denmark and choose to have a pension scheme; it makes sense to choose the “ordinary pension contribution scheme with taxation” as your pension contribution, because your tax rate will probably never get any lower.

    In order to be eligible for section 53A, you must be employed in accordance with the Collective Agreement concerning Academic Staff Employed by the State, and you must be placed in one of the pension funds listed below.

    
    
  • Contacts

    To receive advice on this important choice please contact the pension fund relevant to your educational background:

    AkademikerPension (formerly MP Pension)
    Pension fund for Danish M.A.’s, M.S.’s and PhD's)
    Phone: +45 39 15 01 02

    P+ pension (Fusion between JØP and DIP)
    Pension fund for Lawyers, Engineers and Economists
    Phone: +45 38 18 87 00

    SAMpension
    Pension fund for Agricultural Academics, Veterinary Surgeons, Architects, etc.
    Phone: +45 77 33 18 77

    PFA Pension
    Pension fund for librarians etc.
    Phone: +45 70 12 50 00

    Pharmadanmark
    Pension fund for Pharmacists etc.
    Phone: +45 39 46 36 00

    
    
  • Pension exemption

    The Danish Ministry of Finance and the Danish Confederation of Professional Associations (AC) have agreed on a new protocol that makes it possible for international researchers employed by SDU to be exempted from paying pension contributions.

    This means that your pension contribution will be paid out together with your monthly salary. This amount will be taxed according to your current taxation status, whether you are covered by the researcher taxation scheme of a flat rate of 27 % or taxed on the basis of ordinary income tax in Denmark.

    In order to be eligible for pension exemption, you must fulfill the following requirements:

    • Employment as a researcher, research assistant, PhD fellow, postdoc, assistant professor, associate professor or professor.
    • Non-Danish citizenship Fixed-term employment – maximum of five years
    • Recruited abroad

    If your employment as a researcher at SDU is extended, or if you change your place of employment from SDU to another Danish university, the pension exemption will remain in effect for a maximum total term of normally five years.

    The pension exemption agreement cannot be retroactive. This means that any pension contribution already made by SDU to the relevant pension fund is irreversible.

    If you choose pension exemption instead of the ordinary pension contributions, you should be aware that you will not benefit from the insurance coverage that comes with the ordinary pension scheme. You will only be covered by the mandatory group life insurance policy, which provides basic insurance in the event of critical illness or death. It is therefore advisable to consider taking up additional private insurance.

  Disclaimer: The information about pension schemes on this page does not constitute and cannot replace individual legal counselling. SDU strives to ensure that the information about pension schemes provided here is correct, but takes no accountability for mistakes or deficiencies.

• Salary

  As a researcher employed at the University of Southern Denmark, you are automatically covered by the Collective Agreement for Academics in the State. Your basic salary, number of holidays, pension and much more is determined by this agreement.

  Read more about the Collective Agreement for Academics (pdf in Danish).

  The labour market is characterized by strong trade unions and collective agreements known as the Danish Model. This means that the general terms of employment are regulated by collective agreements made by the trade unions and employer associations.

  Read more about employment in the Danish state sector in this publication (pdf) from The Agency for the Modernisation of Public Administration

  • Understanding your payslip

    At the end of every month your payslip is sent from “Økonomistyrelsen” to your e-Boks which is your online digital mailbox.

    Read more about e-boks at "private.e-boks.dk"

    It is your own responsibility to check whether you receive the correct salary, so please make sure that the salary and supplements correspond with your employment contract.

    It is possible to receive your payslip in English. Just send an e-mail to loen@sdu.dk, including your department, your name and your date of birth in the subject field.

    
    
  • Salary components

    Your salary consists of a basic salary based on your seniority. When employed as a member of scientific staff (i.e. research assistant, PhD Fellow, postdoc, assistant professor, associate professor, professor, professor with special responsibilities) you will receive a centrally agreed supplement (tillæg) attached to the specific job category.

    If you hold a professorship your salary is not based on seniority, but placed in a separate and higher salary bracket.

    You can find more information about the job structure (including a description of the different job categories) in this memorandum from the Danish Ministry of Higher Education and Science: Job Structure for Academic Staff at Universities (pdf).

    
    
  • Salary negotiation

    In addition to the basic salary and fixed position structure supplements attached to the job category, the collective agreement and the university salary policy allow for further supplements by local agreement and negotiation.

    The most common supplements are:

    • Qualification supplements (based on professional and personal qualifications, quality of performance), which are usually granted as a permanent supplement.
    • Job-based supplements, are usually granted in connection with special functions linked to particular tasks.
    • One-off payments, as a matter of remuneration following a particular effort.

    You are entitled to a salary negotiation when taking up employment with SDU. You can ask your department to refer you to your union representative for this purpose. Your union representative is also mentioned in your employment contract from SDU if you have already received this.

    Furthermore, all employees are entitled to negotiate their salary once a year or when taking up a new position/function within the University.

    The salary being settled as part of the collective agreement implicates that it is the union representative who negotiates the salary on behalf of the employees. This is also the case for the annual negotiations on any supplement. The outcome will, however, depend on local conditions, budgets and policies. 

    If you have any questions about the salary negotiations, you can contact your union representative or your immediate manager.

    
    
  • Salary rates

    Below, you can find the current salary levels (1 April 2024)

    	Base salary in DKK	Position structure supplement in DKK****	Yearly salary in DKK
    Research Assistant	350,293.80	45,684.09	395,977.90
    PhD*	350,293.80	18,298.20	368,592.00
    Postdoc**	402,367.60	60,543.70	462,911.30
    Assistant Professor***	402,367.60	60,543.70	462,911.30
    Associate Professor	426,840.50	11,2100.40	538,940.90
    Professor	639,938.30	63,122.64	703,061.00

    * Based on salary level 4.
    ** Based on salary level 6.
    *** Based on salary level 6.
    **** The position structure supplement is not affected by previous experience.

    Please note that all the numbers are before tax, without pension (17,1 %) and other negotiated supplements. Both the base salary and the position structure allowance are pensionable (except from the PhD position structure allowance).

    
    
  • Working hours

    Working hours are generally fixed by collective agreement. Working hours are presently 37 hours a week on average (full-time employment).

    It is possible to obtain an agreement on part-time employment, but this will depend on the local planning and organization of work, and the decision lies with your head of department/executive head.

    Employees who plan their own work, or whose working time cannot be checked are not entitled to overtime pay. However, the employer may grant overtime remuneration by specific assessment if the scope of the additional work has been considerable.

   

  
  
• Sideline employment

  It is possible for foreigners with a residence and work permit as a researcher, guest researcher or PhD student to perform sideline employment in Denmark without applying for a separate permit.

  Read more about the rules of sideline employment
• Taxation

  The welfare system in Denmark is mostly financed via taxes.

  Foreign employees are usually covered by social security in Denmark, and when you live and work in Denmark you must therefore pay taxes to the Danish State. These taxes contributes to the Danish welfare system which includes health care, child care and education.

  Here you can find more information about the Danish tax system.

  • Social security contributions

    Social security contributions consist of an 8% labour market contribution paid on wages and benefits.

    
    
  • Special tax scheme for researchers

    The special tax scheme for researchers gives you the possibility to be taxed 27 % (plus 8% labor market contribution) of your income, which is lower than the standard Danish tax rate.

    To qualify for the scheme, you:

    • must be employed on postdoc level or above
    • must be recruited abroad
    • cannot have been tax liable to in Denmark within the last 10 years

    You can be taxed by the special tax scheme for researchers for a period of up to 84 months.

    You can read more about the researcher taxation at the Danish Tax Agency's website.

    How to apply

    If you meet the criteria for applying for the special tax scheme for researchers and wish to apply, the application must be completed and submitted by International Staff Office. 

    The application can be submitted when you have registered in Denmark and received your CPR number. 

    When the application has been submitted, the salary office will set your effective tax rate to 32,84 % (8 % in labor market contribution and 27 % in taxes) even though the application has not yet been processed by the Danish Tax Agency.

    Please be aware, that if you apply for the researchers tax scheme, you do not need a tax card.

    Please contact iso@sdu.dk for more information or if you want to apply for the scheme.

    
    
    
    
  • Tax card

    When you start working in Denmark, you also become tax liable in Denmark. Therefore, you need to apply for a tax card.

    This can either be done online
    or by visiting one of the International Citizen Service Centers.

    You can apply for a tax card as soon as you have your CPR number.

    
    
  • Tax Identification Number (TIN)

    If you will not be residing in Denmark during parts or your entire employment with SDU, you must report your foreign TIN to SDU. This also means that if you will be posted outside of Denmark during your employment, you are also required to report your TIN.

    What is TIN?

    TIN stands for Tax Identification Number. It is equivalent to the Danish CPR number or Steuerliche Identifikationsnummer in Germany.

    OECD has created an overview explaining each country’s name and rules regarding a TIN-no.

    The TIN is issued by the country of residence and must be obtained by you, the employee, to pass on to SDU.

    Why must I report my TIN?

    In November 2023, the Danish Tax Agency (Skattestyrelsen) and the Danish Agency for Public Finance and Management (Økonomistyrelsen) announced that from 1 January, 2024, the State’s Salary System (Statens Lønløsning), and thus SDU, must report TIN for all foreign-resident wage and pension recipients.

    Employees that are not registered with an address in Denmark are considered foreign residents and must therefore report their TIN.

    No TIN – No salary

    It will not be possible for the SDU salary administrations office to process your salary until the TIN is not reported. The Danish Tax Administration is required to send information to your country of residence, which is linked with your TIN. The State’s Salary System will therefore automatically stop the salary processes if the TIN report is incomplete.

    How do I report my TIN-no.?

    If you have not reported your TIN when filling out the personal data form, you must report it manually.
    
    The TIN shall be reported directly to the SDU salary administrations office (SDU Løn) via e-mail to loen@sdu.dk with the subject “Faculty – Reporting of TIN no. – name of employee”. E.g.: “NAT – Reporting of TIN no. – Jane Doe”
    
    Emails sent internally (between email-addresses ending with @sdu.dk) are always encrypted and secure.

    Go to Dataprotection and information security at SDU for more information.

    
    

   

  
  
• Trade union

  Your general terms of employment are predominantly regulated by collective agreements concluded by the social partners: the trade unions and employer’ associations.

  The trade unions act and negotiate on your behalf to secure you the best possible salary level and working conditions. Being a member of a trade union is very common in Denmark and can provide you with a series of employment- and career-related legal support and services you may need e.g. guidance regarding individual employment contract, salary, industrial accidents and injuries.

  Read more about employment contracts.

  In order to sign up for an unemployment insurance fund, you are not obligated to become a member of a trade union.

  Find more information here:

  • Trade unions in Denmark
  • The Danish Model
• Danish work culture

  Dress code, humor at work and work-life balance.

  Read about Danish work culture here