Earn as You Learn
In an ideal scenario, money should not be the deciding factor. An internship is about gaining practical experience “in the real world”. That’s even more true when you go to another country for it.
But of course, an employer does not hire you simply out of good will. Your work will bring some value to them, and it’s only fair that – beyond what you learn – you also get compensated financially.
In the payroll world, everything begins with gross salary (before tax)
- 0 – 6 months DKK 11.838 (1.590 Є) – gross per month.
- 7 – 18 months DKK 13.732 (1.845 Є) – gross per month.
- 7 – 18 months (turned 25 years old) DKK 15.898 (2.136 Є) – gross per month
- Plus 12,5% vacation pay.
The Danish Collective Agreement.
When you are employed as agriculture intern in Denmark, the working hours and salary are fixed by The Danish Collective Agreement:
- 3F trade union,– organisation representing employees.
- GLS-A,- employers’ organisation representing employers.
- Rural Youth Denmark,- representing young agriculture students/farmers
- Working week is 37 hours, distributed over 5 days.
- Wages shall be paid on a monthly basis, on the last day of month.
Money to support yourself
Please note! You will need to have enough money to support yourself,- approximately €300 or a credit card for at least 1 month of your stay in Denmark, because it can take up to 30 days before you get your first salary.
It is difficult to calculate what exactly you will be paid in net salary, because there are many factors that come into play when calculating your salary. Nett salary averages approximately DKK 8,600,- after tax and various tax deductions. It is possible to live on the salary from the internship with normal budgeting.
All employees have to register at the Income Tax Department prior to commencing work and employers have to, by law, deduct a percentage of their employees’ wages as requested under the Income Tax Instalment System.
Taxes in Denmark are calculated for each individual. Therefore it’s probably not the same tax that you pay, as your coworkers pay. Tax deduction and the tax % will depend on how much you gross earn are.
Basic deduction (personfradrag)
In Denmark you have a basic deduction (personfradrag), which is deducted from your income before state and municipal tax is deducted. For the 2023 income year the deduction is DKK 46.600.
Guest student deduction (Gæstestuderendefradrag)
Students from certain countries can get an extra tax deduction for foreign students. If you are a student from one of the following countries, you may be entitled to a deduction for foreign students:
- Brazil – Faroe Islands – Greenland – India-Iceland – Indonesia – Jamaica -Kenya – Korea – Malaysia – Morocco – Montenegro – Pakistan – Philippines -Portugal – Romania – Thailand – Trinidad & Tobago – Tunisia – Turkey -Ukraine – Venezuela – Vietnam – Zambia.
Registration of working hours
It is important to count your working hours. A work calendar can be of great use to make sure that the number of hours corresponds to your payslip.
- You can find timesheet APP at Google Pay
- Submit working hours to your employer no later than the twentieth of the month at 12:00.
- The company, where the work is done, must approve the hours..
The usual working hours are 37 hours per week.
- Interns may only have limited overtime. Interns must not have systematic overtime. In reality, only overtime at peak times! It will be in violation of the work and residence permit and the violation can trigger large fines for the employer and for the interns cancellation of the work permit and repatriation. For interns overtime is only permitted in isolated situations during peak loads, for example in connection with harvesting, etc.
Where can I find my payslip?
Your payslip is digital. You receive your payslips online in e-boks, which is your online digital mailbox. From e-Box you have the opportunity to print the payslip on paper or store it on a local drive. It’s free to use e-Boks.
Your Danish tax affairs
Agri LIDA do not provide tax, legal or accounting advice. Please visit SKAT website for information and advise.