Health insurance, Private insurance, Social security and Taxation

Health insurance

Any person residing in Denmark is entitled to free emergency hospital treatment.

Persons on a temporary stay in Denmark

- The Nordic countries and the UK
Persons from the Nordic countries and the United Kingdom are entitled to the same health services as Danes when they need acute medical treatment.

- EU and EEA
Persons from other European Union countries, Norway, Iceland, and Liechtenstein are also entitled to the same health services as residents of Denmark when they need acute medical treatment if they bring their European Health Insurance Card (EHIC).

- Other countries
Persons from other countries are not entitled to any free medical care except the emergency hospital treatment mentioned above and are urged to obtain private health insurance.

Persons with residence in Denmark

The Central Person Register (Folkeregistret)

Persons who are registered with the municipal civil registration office (CPR) in Denmark are automatically covered by Denmark's health insurance scheme after a period of 6 weeks.

AU PAIR: You must be registered as a resident at your host family's address no later than five days after arriving in Denmark. This is done at the local Citizen's Service Centre (Borgerservice), where you will be issued a so-called CPR number and 'health card' as proof that you are covered by the Danish National Health Insurance. If you change address, or when you leave Denmark, you must go in person to the local Citizen's Service Centre (Borgerservice) to report this.

In such cases, it is important that you and the host family notify the Danish Agency for Labour Retention and International Recruitment about the changes.

OTHERS: Foreigners who are Union citizens or EEA/Swiss nationals may stay in Denmark under the EU rules on the free movement of persons and services and they are covered by the national health insurance scheme of their home country. The national health care authorities in the home country should be contacted.

Union citizens are nationals of Austria, Belgium, Bulgaria, Cyprus (only the Greco-Cypriot territory), the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, and the United Kingdom.

EEA nationals are nationals of Iceland, Liechtenstein, and Norway.

Nationals of Switzerland are covered by the same rules as Union citizens and EEA nationals. Accordingly, all the rules mentioned above also apply to Swiss nationals.

Please note that the special interim arrangement concerning employees from Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia, and Slovenia ended by 1 May 2009.

Private insurance

AU PAIR: The host family is asked to make sure that you are covered by their insurance. If the au pair will work more than 400 hours within a calendar year, the host family must take out industrial injury insurance. The host family is also responsible for taking out two other types of insurances covering their au pair: insurance covering leisure time and accidents, and insurance covering the repatriation of the au pair in case of death, serious illness, or injury. All three types of insurances can be taken out from a private insurance company. For more information, contact the Labour Market Insurance on +45 72 20 60 00. Read more about the rules governing insurance against industrial injuries on the website of the Labour Market Insurance (Arbejdsmarkedets Erhvervssikring).

OTHERS: You have to arrange for private insurance yourself. Some insurance companies extend their insurances to cover stays in other countries, and you should, therefore, contact your present insurance company for further information.

By way of example, private personal injuries are injuries sustained in road accidents or in a person’s leisure time.

If you wish to be covered for expenses related to home transport in the case of severe illness or death, you should take out private insurance. Other insurances could be personal accident insurance, house contents insurance, and – if you have a car – comprehensive motor insurance.

Industrial injuries' insurance

It is the obligation of the employer to ensure that all employees are covered in the case of injuries at work. It is, however, recommended to check with the Danish employer whether such insurance has been taken out.

An industrial injury covers two different concepts - Accidents at work and Occupational diseases. In order for you to get compensation or other benefits, you need to have your injury recognized as an industrial injury.

Social security

Besides health insurance, there are other social security schemes, mainly for people in employment. The schemes are financed through taxes, and contribution is compulsory:

• Social assistance benefits in the event of unemployment
• Social security benefits in the event of illness or childbirth
• Benefits in the event of an accident at work/occupational disease
• Early retirement and old-age pension
• Unemployment insurance

Unemployment insurance is a voluntary scheme administered by unemployment insurance associations. These are private organizations providing unemployment benefits to the members. Contact the Public Employment Service (Arbejdsformidlingen, AF) for further information.

Nordic and EU/EEA citizens may transfer national unemployment benefits to Denmark for up to three months. An extension of a further three months may in some instances be granted. Contact your local employment service.

Taxation

AU PAIR: So far as taxation is concerned, the relationship between you and your host family is regarded as an employer/employee relationship and is therefore subject to Danish taxation laws. Au pair is liable to pay tax on your incomes plus lodging. You are responsible for advising the tax office of your income. The tax of the au pair’s income is approximately 8 percent. Any questions about taxation can be answered by the tax administration office in the municipality of the host family. The Danish Tax and Customs Administration (SKAT) can inform you about the rules regarding taxation of pocket money and free room and board on tel:+45 72 22 28 28.

OTHERS: The general rule is that any income earned in Denmark is subject to tax in Denmark, whereas any income earned in another country is subject to tax in that country. Denmark has entered into double taxation agreements with a number of countries in order to avoid that tax is paid on the same income in two countries. You should contact the local tax authorities in your home country prior to departure to settle this matter.

For students, other rules apply. Students are generally not liable to tax on any student grants for study periods abroad, but if work is undertaken while in Denmark, tax is deducted if the income exceeds a certain amount per year. Please contact the local tax authorities in Denmark concerning this matter.