Employer of Record in Denmark: 14 Providers Compared (2026)

Employing someone in Denmark: key facts

Denmark has no statutory minimum wage and no percentage social contributions: pay floors and the 37-hour week come from collective agreements, and employer costs are fixed DKK amounts.

Minimum wage

Denmark has no statutory minimum wage; minimum pay is set only in collective agreements (overenskomster) (Eurofound, checked 2026-10-07). The benchmark below is a retail agreement, not an office or IT one; we found no published monthly minimum for an office or IT agreement.

Source: Eurofound, danskerhverv.dk, checked 2026-10-07.

The agreement was concluded on 2025-02-21 for 2025-03-01 to 2028-02-28; a further DKK 3.50 an hour is agreed from 2027-03-01 (danskerhverv.dk, checked 2026-10-07).

Employer contributions

Denmark funds welfare from taxes, so the employer pays fixed DKK amounts per full-time employee, collected quarterly by Samlet Betaling, plus a 1% holiday supplement. The amounts below don’t rise with salary except the supplement.

Sources: Samlet Betaling, virk.dk ATP, virk.dk AES table, Feriemidler order, Holiday Act, checked 2026-10-07.

• ATP hour bands: the employer share above needs 117 or more hours a month; 78-116 hours is DKK 132.00 and 39-77 hours DKK 66.00 (virk.dk, checked 2026-10-07).
• Employee side, not an employer cost: the 8% labour market contribution (AM-bidrag).
• No statutory employer pension. Pensions come from collective agreements; the shop agreement raises the employer pension to 10.7%, according to a Dansk Erhverv summary we saw only as an excerpt (danskerhverv.dk, checked 2026-10-07).
• AES depends on the employer’s industry code. We used group 71 as the nearest to office and IT work; an EOR’s own code isn’t known, and 2026 groups range from DKK 284 to DKK 10,892 a year.

Working hours and overtime

Source: Working Time Act, retsinformation.dk, checked 2026-10-07.

Annual leave and public holidays

• 5 weeks (25 days) a year, earned at 2.08 days per month of employment in the calendar year; since 2020-09-01 leave is earned and taken in the same period. The leave year runs 1 May to 30 April (retsinformation.dk, checked 2026-10-07).
• Pay during leave: monthly-paid staff with full pay on holidays and sick days keep their pay and get a 1% holiday supplement on pay earned in the accrual year. On leaving, untaken leave is paid out at 12.5% (feriegodtgoerelse); an employee may instead ask for 12% before the accrual year starts. Collective agreements may replace the 1% supplement.
• 2026 days off (10): 1 Jan; Maundy Thursday 2 Apr; Good Friday 3 Apr; Easter Sunday 5 Apr; Easter Monday 6 Apr; Ascension Day 14 May; Whit Sunday 24 May; Whit Monday 25 May; 25 Dec; 26 Dec. Store Bededag is no longer a public holiday from 2024 (Oresunddirekt, checked 2026-10-07).

Probation

• No separate statutory probation period.
• For salaried staff (funktionaerer), an employee hired “on trial” for up to 3 months can be dismissed on 14 days’ notice; the employer must prove the trial arrangement.
• The Act applies to office and commercial staff, and to staff who supervise others, who work over 8 hours a week and take instructions.
• Source: Funktionaerloven s 1, 2(5), retsinformation.dk, checked 2026-10-07.

Notice and severance

Source: Funktionaerloven, retsinformation.dk, checked 2026-10-07.

Notice must be written, and the employee may ask for the written reason for dismissal.

13th salary and bonuses

• Not mandatory: no 13th-month payment in the Salaried Employees Act or the Holiday Act; the 1% holiday supplement is the only statutory top-up (retsinformation.dk, checked 2026-10-07). This is a negative finding from the texts read.
• Collective agreements may add payments, for example a flexible pay account in HK agreements, 11% from 2027 in the shop agreement, per a Dansk Erhverv search excerpt we didn’t open.

Mandatory benefits

• ATP pension: employer two thirds, employee one third.
• Work accidents and occupational disease: the employer must insure employees with an insurer and belong to AES (Arbejdsskadesikringsloven s 48, an unofficial copy of the law, checked 2026-10-07).
• Sick pay: salaried employees keep full pay in illness with no time limit; the employer carries the first 30 days and can claim a refund from the municipality only afterwards (Dansk Industri, checked 2026-10-07).
• Not mandatory by law: employer pension and health insurance.

Work permits

• EU/EEA/Swiss citizens need no permit.
• Pay Limit scheme (non-EU): an employment agreement with a company registered in Denmark; annual salary of at least DKK 552,000 in 2026, or DKK 446,000 on the supplementary scheme with positive-list jobs; at least 30 hours a week; pay into a Danish bank account within 180 days (nyidanmark.dk, checked 2026-10-07). The DKK 446,000 figure and the positive-list sizes (183 higher-education and 57 skilled-worker titles) come from a Bird & Bird note (conventuslaw.com, checked 2026-10-07).
• Fast-track: the employer is certified by SIRI against its CVR number and needs at least 10 full-time permanent employees; “temporary workers do not count” (nyidanmark.dk, checked 2026-10-07).
• EOR as sponsor: SIRI doesn’t say whether an EOR entity can be the sponsoring employer. The Pay Limit scheme only requires a Danish-registered employer, and the certification page neither allows nor excludes staffing arrangements.

Currency and payroll

• Danish krone (DKK), pegged to the euro; Danmarks Nationalbank gave DKK 747.47 per EUR 100 and DKK 663.30 per USD 100 on 2026-10-06 (nationalbanken.dk, checked 2026-10-07).
• No statutory pay date was confirmed. Remote’s Denmark page says payroll runs monthly, no later than the last working day of the month (Remote, a vendor statement, checked 2026-10-07).

Is Employer of Record legal in Denmark?

Allowed with limits. Denmark has no EOR statute and we found no case law on EOR. Staff leasing is not licensed: “Since 1990 it has not required public approval to run a vikarbureau” (lex.dk, a reference work; we found no government page confirming it, checked 2026-10-07). A Danish company must be registered with the Danish Business Authority before it places the first worker.

If an EOR employs a worker and you direct the work, the Temporary Agency Work Act (Vikarloven, Act 595/2013) can apply. The limits that follow:

• Scope (ss 1-2). The Act covers a worker employed by a Danish or foreign vikarbureau who is sent to user companies in Denmark to work “temporarily” under the user’s supervision and management (retsinformation.dk, checked 2026-10-07). An EOR hire you direct fits the first part of that test; the “temporary” element is the open point.
• Equal treatment (s 3). During the assignment the worker must have at least the conditions on working time, overtime, breaks, rest, night work, holidays and pay that would apply if the worker were employed directly by you for the same task. Successive assignments need an objective reason (s 3(4)).
• Collective-agreement derogation (s 3(5)) is narrower. On 2025-11-03 the Labour Court (case 2025-150, as numbered by Dansk Industri) held the Danish reading of equal treatment contrary to EU law, following the CJEU’s TimePartner ruling (C-311/21): a collective agreement can depart from it only if less favourable terms are offset by other benefits (Dansk Industri, Littler Denmark, checked 2026-10-07). We read this through those two summaries, not the judgment.
• “Temporary” is judged by intention. In a judgment of 2025-08-19 (case 2023-171) the Labour Court held that neither the length of an assignment nor the number of extensions decides whether it was temporary, but whether it was meant to be; the worker, sent to one client six times from 2019 to 2022, carried the burden of proof (Dansk Erhverv, an employers’ association summary, checked 2026-10-07). Further cases on the same question were reported before the Supreme Court; we didn’t check the outcome.
• Client duties. Tell agency workers of vacancies (s 5), give access to facilities such as the canteen (s 6), and inform employee representatives about your use of agency workers (s 7).
• Foreign EOR posting workers: RUT. A foreign company that sends employees to Denmark to provide services, including a foreign agency placing workers with a Danish client, must register in RUT with the Danish Business Authority by the time work starts, and give you proof (retsinformation.dk, checked 2026-10-07). Posted workers get Danish terms, including Vikarloven, from day one and the full set after 12 months (extendable to 18). A Danish-registered EOR entity that employs the worker in Denmark is not posting from abroad, so RUT doesn’t apply to it.

Risks for you as the client:

• Equal-treatment exposure. If the arrangement is classed as agency work, the worker is entitled to your pay and holiday conditions, including a collective agreement that covers your own staff; the Labour Court awarded back pay in the November 2025 case. Who bears it under an EOR contract is a contract matter (Littler Denmark, checked 2026-10-07).
• “Not temporary” claim. In case 2023-171 a worker argued that repeated assignments made the client the real employer, and the court rejected it because the assignment was meant to be temporary. For an EOR hire meant to be open-ended with you, that intention test is harder to meet. This is our inference, not a ruling: no court has ruled on an EOR structure.
• Fines. Under Vikarloven s 8(1), breaching the duty to inform employee representatives (s 7) is punishable by a fine; you must also tell a foreign agency the equal-treatment terms that apply (posting act s 5a).
• Foreign EOR without RUT registration. Arbejdstilsynet can order registration and impose daily fines on the provider. Your own duty to check RUT proof covers only construction, agriculture, forestry and horticulture, with a report within 3 days if you have no proof.
• Dismissal. The notice and compensation rules above apply to the EOR in full; passing the cost to you is a contract matter.

Background: Employer of Record, co-employment.

Who actually employs your hire in Denmark

Most vendors describe their entity model globally. Here we separate what a vendor says about Denmark from what the Danish business register (CVR) shows, read through the proff.dk mirror because datacvr.virk.dk blocked automated access. Registry matches are by company name, with owners from North Data where we checked them.

Nine of these 14 providers don’t show who employs your hire in Denmark. Of the five marked as own entity, only Remote and Native Teams say so themselves; for Deel, Oyster and Playroll a CVR record carries the brand and North Data confirms the owner. Skuad Denmark ApS is registered too, but matched by name only, so Skuad counts as not disclosed. It matters because the Danish entity is your hire’s legal employer, and a provider with no Danish company may be a foreign EOR posting the worker under RUT, which we couldn’t search by name. Before signing, ask: “Which company, with which CVR number, will employ my hire, is it Danish or registered in RUT, and how does it apply the Temporary Agency Work Act?”

As an observation, not a legal conclusion: the register labels these companies differently. Deel Denmark is under udleje (rental or leasing); Remote, Oyster and Playroll under virksomhedsrådgivning (business consulting); Skuad under rekruttering (recruitment); Native Teams under software development. We couldn’t search CVR by the staffing code (78.20). The vendor material we collected contains no vendor statement on Vikarloven.

Registered in Denmark, but a Danish EOR service is not confirmed. A company with a matching name exists; we didn’t count them above.

Papaya Global, Kleos and Remozo: a Danish EOR service wasn’t confirmed and no matching Danish company was found (the Papaya and Kleos sites didn’t open). Justworks doesn’t offer EOR in Denmark.

How to choose an EOR in Denmark

Hiring a non-EU national who needs a permit? The Pay Limit scheme needs a Danish-registered employer and DKK 552,000 a year, and SIRI doesn’t say whether an EOR entity can be it. Rivermate says an EOR can sponsor work permits, its own statement; ask any provider to confirm in writing that its Danish entity will act as the permit employer. For Fast-track, “temporary workers do not count” towards the 10 employees.

Want a named Danish employer? Remote and Native Teams state one in their own words, and a matching company is registered for each; Remote also names it in its Local Terms. Deel, Oyster and Playroll have a registered company with a North Data shareholder, though they don’t state it. For Deel, ask which of its two companies employs you.

Is price or disclosure the priority? Only Deel and Skuad publish Denmark-specific prices, from $599 and $529 a month ($329 with a 12-month commitment). Every other figure is a global list price or absent; Native Teams is the lowest at $99 and states a local entity.

Will you direct the person like your own staff, for years? That is where the agency-work question bites: equal treatment applies if the arrangement is classed as agency work, and “temporary” turns on intention, with no ruling on an EOR structure. Ask how the provider treats Vikarloven for an open-ended hire. If your own staff are covered by a collective agreement, ask what that means for the hire’s pay and holidays.

What it costs to employ someone in Denmark through an EOR

Denmark has no percentage social contributions, so the statutory cost is fixed DKK amounts per full-time employee plus the 1% holiday supplement. The two examples below use DKK 330,000 (about USD 49.8k) and DKK 660,000 (about USD 99.5k) at 1 USD = 6.633 DKK (Danmarks Nationalbank, 2026-10-06).

Source: Samlet Betaling, virk.dk AES table, Holiday Act, checked 2026-10-07.

At DKK 330,000 the total was DKK 11,001 in 2021 and DKK 11,502 in 2026, a rise of under 5%, and it stayed between DKK 10,818 (2023) and DKK 11,601 (2025) in between, so we’ve skipped a history chart (Samlet Betaling, checked 2026-10-07).

The EOR’s own fee is on top of the above. Per month, the Denmark-specific figures are Deel from $599 (management fee on its Denmark page) and Skuad $529, or $329 with a 12-month commitment. Everything else is a global list price: Native Teams from $99, RemoFirst and Remote People from $199, RemotePass from $349, Rivermate $319-639, Playroll from $399, Remote and Oyster $699. Boundless, Safeguard Global and Borderless AI publish no figure, and Atlas HXM gives only a market range of USD 300-600 a month, not its own price.

Hidden costs, where published: Playroll says it charges no fee for onboarding or offboarding and requires a fully refundable security deposit equal to one month’s salary; both are global statements. Skuad’s lower price needs the 12-month commitment. Atlas HXM’s Denmark page puts the cost of setting up your own Danish entity at USD 7,700-15,400 (DKK 50,000-100,000), a vendor estimate. No other provider publishes a setup fee, deposit, minimum term or termination fee for Denmark; blank means unpublished, not zero.

Basis: an EOR entity with a large payroll; a monthly-paid office or IT employee working full time (117 or more hours a month); no collective agreement and no pension scheme assumed; AES branch group 71 as a stand-in for an EOR’s real code. Not in the totals: employer-paid sick pay (the first 30 days) and its refund, employer pension under an agreement, the market premium for work-accident insurance, the FerieKonto fee (hourly staff only) and the EOR fee.

When you don’t need an EOR

• A genuinely independent contractor. Someone who isn’t under your instructions and serves their own clients. See how to pay contractors in Denmark and our hiring guide. The Salaried Employees Act covers staff who take instructions and work over 8 hours a week; relabelling a directed role as a contract is contractor misclassification.
• Your own Danish entity. The route for a team or a role you will direct for years, where an EOR arrangement could be read as agency work. Atlas HXM estimates setting up an entity at USD 7,700-15,400, a vendor figure.
• A PEO. Deel says it offers PEO services for companies that already have a Danish entity (Deel, checked 2026-10-07). See EOR vs PEO and the PEO glossary entry.

What changed in 2026

• 2025-11-03 — Labour Court judgment holds the Danish reading of the equal-treatment principle in Vikarloven s 3(5) contrary to EU law: a collective agreement can derogate only with offsetting benefits. Published 2025-11-06; in force as case law, not a 2026 statute. Whether the legislator has amended s 3(5) since wasn’t checked.
• 2026-01-01 — Pay Limit thresholds for non-EU workers rise: ordinary scheme +DKK 38,000 to DKK 552,000 a year; supplementary scheme +DKK 31,000 to DKK 446,000. Positive lists: 183 higher-education and 57 skilled-worker titles.
• 2026-01-01 — Samlet Betaling rates per full-time employee per quarter change: AUB DKK 897.50 to 705.25; Barsel.dk 387.50 to 550.00; Finansieringsbidrag 99.25 to 82.00; Feriemidler admin 5.50 to 5.00. ATP stays at DKK 891 a quarter in total. AES for finance and business services rises from DKK 366 to DKK 457 a year. The fixed amounts total DKK 8,202 in 2026 against DKK 8,301 in 2025.
• 2026-01-01 — The LG fee is set at DKK 220 per full-year ATP amount, collected within Finansieringsbidrag, first for Q1 2026.
• 2026-03-01 — Shop agreement (HK Handel / Dansk Erhverv): minimum pay for employees over 18 rises by DKK 3.50 an hour; unskilled monthly minimum DKK 22,794.
• 2027-01-01 (planned, not yet law) — EU Pay Transparency Directive through an amendment to the Equal Pay Act. A draft bill went to consultation on 2026-02-26; Denmark missed the 2026-06-07 EU deadline, and one summary said Parliament had not passed the bill as of 2026-06-30. First pay-gap reports are planned from 2028 for larger employers, with thresholds that differ across summaries (Lockton, checked 2026-10-07).

Sources: nyidanmark.dk, Samlet Betaling, danskerhverv.dk, Dansk Industri, checked 2026-10-07.

Numbers vendors haven’t updated

• RemoFirst lists AUB at about DKK 800 a month on its Denmark guide; the 2026 rate is DKK 705.25 a quarter, about DKK 235 a month (Samlet Betaling, checked 2026-10-07). It also lists AES at about DKK 500 a month; AES depends on the industry group, so we can’t call that figure wrong.
• RemoFirst counts 11 public holidays; Playroll, Boundless and Remote say 10, and the Oresunddirekt list has 10 days off in 2026 (Oresunddirekt, checked 2026-10-07).
• Skuad’s Denmark guide says holiday allowance accrues at 12.5%. Under the Holiday Act, 12.5% is the holiday pay for untaken leave on leaving, and sick-leave holiday pay is 12.5% too; monthly-paid staff keep their pay during leave and get a 1% supplement (retsinformation.dk, checked 2026-10-07).
• Oyster’s Denmark page shows employer contributions of DKK 1,241 a month; the fixed statutory amounts in our example come to DKK 683.50 a month before the 1% supplement. We couldn’t reconcile the two: the page lists its components but not their rates.

How we built this page

Country rules and vendor data were collected and checked on 2026-10-07, from Danish statute texts on retsinformation.dk, Samlet Betaling and virk.dk, SIRI and vendor pages. Danish companies were checked against the CVR register through the proff.dk mirror, matched by company name, and owners against North Data for Deel, Oyster, Multiplier and Playroll; where nothing matched, we relied on the vendor’s own statement or recorded the entity as not disclosed. RUT could not be searched by name. The order puts providers with a Danish entity first, ranked by published Denmark price and completeness of evidence, then providers that don’t disclose. Nobody pays for placement on this page.