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New salary limits for third-country nationals under Pay Limit Scheme and for foreign researchers and highly-paid employees under special tax scheme

Denmark
14.02.20
1
Written by
Norrbom Vinding, the largest labour and employment law practice in Scandinavia and the market leader in Denmark.
New minimum salary limits now apply under Danish Pay Limit Scheme for third-country nationals and under the special tax scheme for foreign researchers and highly paid employees. 

Under the Danish Pay Limit Scheme, third-country nationals can qualify for a residence and work permit if the job offered meets a specific requirement for annual salary.

The minimum amount under the Pay Limit Scheme is adjusted annually on 1 January to reflect the overall evolution of wages in Denmark. With effect from 1 January 2020, the minimum salary that a third-country national must earn to qualify for a residence and work permit is adjusted to DKK 436,000 (approximately EUR 58,345) per year. This only applies for applications submitted on or after 1 January 2020.

In addition, foreign researchers and highly paid employees meeting specified requirements, including a requirement for minimum salary, qualify for a special tax scheme. With effect from 1 January 2020, the minimum salary under this tax scheme is adjusted to DKK 68,100 (approximately EUR 9,113) per month.