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Tax scheme for foreign researchers and tax exemption
Tax scheme for foreign researchers and tax exemption

Special employment terms / special income types

Sofie Vestergaard avatar
Skrevet af Sofie Vestergaard
Opdateret for over 3 år siden

If you have an employee, who is tax exempted or is employed on employment terms in accordance with the 'tax scheme for foreign researchers and highly paid employees' (read more here), it is possible to inform Salary about this so that we will calculate the correct tax amount. When creating your employee, in the third step of the process, you will be able to choose the employees' 'indtægtsart' In the lower right bar. Here you can choose that the employee is covered by the 'forskerordning', which is the 'foreign researcher tax scheme', you will be able to choose 'skattefri indkomst' (tax-exempt income) and 'skattefri indkomst med AM-bidrag' (tax-exempt income, but still paying 8% in AM-contribution). Besides 'indtægtsart' (income type) 00, which is the most usual income type, it is these three income types which are possible to inform Salary about:

If you choose to create an employee with an income type, which is not the usual 00 income type, then it is important to remember that we cannot validate whether it is correct or not that your employee is covered by the chosen income type. Therefore, it is our recommendation that you always discuss the matter of your employees' income type with an accountant to make sure, that your employee is covered by either the tax exemption scheme or the foreign researcher scheme.

You can read more about the different income types in this link (ONLY DANISH):

You can also read more about the tax scheme for foreign researchers in this article (in English)

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