The regulations require employers to report the posting of workers to the appropriate register in the destination country. In France, such a register is SIPSI, in Belgium – Limosa, in Germany – ZOLL. In Denmark, however, the declaration must be made in RUT.
1. What is RUT?
Registret for udenlandske tjenesteydere, abbreviated RUT (in Polish: Register of Foreign Service Providers), is an electronic system for registering services provided in Denmark by foreign entities.
The Danish authorities have access to the data collected in the register. They can use the information collected to check that the posting companies are legal and for statistical purposes.
2. Who is required to report to RUT?
The obligation to report a service to RUT rests with foreign entrepreneurs posting employees, as well as foreign entrepreneurs who are self-employed and provide a service in Denmark, but do not employ any employees. It is also the responsibility of temporary employment agencies that post workers to work in Denmark.
The obligation to register services is not absolute. It does not apply:
- if the service is provided in connection with the delivery of technical objects or parts of a technical installation and lasts no longer than 8 days, and the employee or the person running the business is a specialist or has the qualifications necessary for assembly, installation, maintenance, repair or providing information about technical installation in Denmark – this exception does not apply to the construction industry;
- for business trips to companies that are not permanently established in Denmark;
- to post employees within the same capital group for a period of up to 8 days – this exception does not include services provided in construction, agriculture, forestry, horticulture, cleaning, hotel and restaurant services;
- to provide accounting and auditing consulting services of up to 8 days;
- for cabotage, road part of combined transport and bus cabotage in Denmark – these services must be registered in the register of foreign operations in Denmark;
- to attend seminars and conferences, including researchers, lecturers and others who have been invited to lecture, etc .;
- for professional artists to participate in individual artistic events;
- to professional athletes and coaches participating in individual large sports events or training sessions at a Danish sports club.
3. Application deadline
The notification to RUT should be made at the latest on the date of commencement of the service provision.
4. Form of filing the declaration
Reporting to RUT can only be made electronically, via a dedicated website. The register is available at several addresses:
- www.rut.dk – website in Danish;
- www.rut.dk/en – website in English; </ li>
- www.rut.dk/de – website in German; </ li>
- www.rut.dk/pl – website in Polish; </ li>
- www.virk.de/rut ;
- www.indberet.virk.dk/rut </ a >.
It is not possible to submit a paper-based declaration. Only exceptionally, if for technical reasons it is not possible to make a notification via the website, you can send an informational e-mail to the following addresses: email@example.com </ a >, firstname.lastname@example.org . Attach a screenshot and provide the following information:
- company name, address, e-mail address and telephone number;
- type of service that the company will provide in Denmark;
- RUT number, if the company already has one;
- start and end date of the service in Denmark;
- name and address of the place of supply in Denmark;
- personal information about the employees who will be working in Denmark;
- information on whether the employees have A1 and / or certificate of recognition / authorization of qualifications;
- information on the time at which individual employees provide the service in Denmark;
- contact person information.
5. Service registration
In order to register the service in RUT, a user account must be created. After entering the relevant data and clicking the “create an account” icon, a message with an activation link will be sent to the e-mail address provided in the registration form. Only after clicking on this link, the RUT account becomes fully active and the service can be registered.
When submitting the application, the following data should be provided:
- entrepreneur’s data: name, country of origin, address, e-mail address, business classification code, VAT number in the country of origin, information on the registration of the company in the country of origin and in Denmark;
- designation of the enterprise category: “The enterprise posts workers to perform work” or “An independent subcontractor is to carry out the work himself”;
- business code corresponding to the work the enterprise will be doing in Denmark;
- data of the entity ordering the performance of services in Denmark;
- The entrepreneur posting workers must provide the data of each posted worker, i.e .: name and surname, gender, citizenship, type and number of the identity document, date of birth, country in which the person is covered by social insurance, as well as information whether the person is A1 certificate was issued in the country of origin and the dates of commencement and completion of the service by individual employees were specified;
- contact person details: name and surname, gender, date of birth, nationality, identification number, type of identity document, date of commencement and completion of work, telephone number, place of work and place of residence;
- start and end date of the service in Denmark;
- all places of service in Denmark, duration of work in individual places, number of people linked to the workplace.
6. Service request confirmation
Registration of the service in RUT will take place only after the user approves the completed form. After this action, the user will be displayed an appropriate message, and the registration confirmation will be sent to the previously provided e-mail address.
It is extremely important to have a document confirming the service request. A foreign contractor providing services in the construction, agriculture, forestry, horticulture and cleaning industries is required to provide his Danish contractor with confirmation of the service registration in RUT. This should take place on the day of commencement of the service at the latest. If the foreign entrepreneur does not provide the confirmation or the information on the place and time of the service is incorrect or incomplete, the Danish client should notify the Labor Inspectorate within three days from the start of work.
7. Amendment of notification
It is possible to change the previously submitted application. However, this may take place no later than the first working day following the shift.
The change may apply to a future, ongoing or completed service. For a completed service, the change may only apply to the client. However, in other cases, the change may concern:
- start and end dates for registered people, including contacts;
- the start and end dates of the service at the specified location;
- adding or removing reported people – both employees and contact persons,
It should be noted here that an already registered service cannot be deleted.
The Labor Inspectorate may punish the foreign entrepreneur with a fine of DKK 10,000 or file an indictment with the Police for failure to comply with the obligation to report or for providing inconsistent or incomplete data in the notification. In the event of repeated failure to comply with the obligation to register the service, the entrepreneur may be fined 20,000 Danish kroner.
9. Legal Notice
The study is a work within the meaning of the Act of February 4, 1994 on Copyright and Related Rights (Journal of Laws of 2006, No. 90, item 631, consolidated text, as amended). Publishing or reproducing this study or its part, quoting opinions, as well as disseminating in any other way information contained therein without the written consent of Crede sp.z o.o. is forbidden.