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Industrial injuries and occupational diseases



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Industrial injuries and occupational diseases - The Ministry of Labour (Arbejdsministeriet) is the competent authority for work related risks, and the National Office for Insurance against Employment Injuries and Occupational Diseases (Arbejdsskadestyrelsen) is the competent institution. 39 17 77 00.
Daily sickness benefits - The Ministry of Social Affairs (Socialministeriet) is the overall competent authority. The Social Security and Assistance Directorate are the ones to contact concerning cash benefits. The competent institution is the local welfare administration. 33 92 33 77
Family allowances - The Ministry of Taxation (Skatteministeriet) is the competent authority for the general family allowances. The municipality can be contacted for further information. 33 15 73 00.
Unemployment benefits - The Ministry of Labour, Department of Unemployment Insurance (Direktoratet for Arbejdsløshedsforsikring ) is the competent authority for unemployment benefits, although the daily administration is by the unemployment insurance fund. Finsensvej 78, 2000 Frederiksberg C., 31 10 60 11.
4. Other important legal obligations.

4.1. Different information


A person bringing his car with him and staying in Denmark for more than 12 months will need to have the car registered in Denmark. The person will also - for the whole period spend in Denmark have to pay motor vehicle weight duty.
For used vehicles, the threshold of 34400 Danish kroner before paying the registration tax - is reduced by age of the car. Non-citizens who take up residence for supposed less than 3 years may pay the tax as part payment by 1. pct. of the cars value per month.
A person entering a local municipality in Denmark should as soon as possible and within five days contact the local civil registry (folkeregistret) and be registered as living here.
There are no other important legal obligations for a person entering Denmark.
4.2. Danish contact point
Concerning registration of cars it is:

Rigspolitiet, Polititorvet 14, 1780 København V, 33 14 88 88

Concerning taxation of cars it is:

Told- og skatteregion København 1, Strandgade 100, 1401 København K, 32889300



5. Breakdown of the income for EU-research-fellowships

In the following various different calculations will be presented in order to give an overview of the different possible tax-regime the EU-research-fellowships will be witnessing when coming to Denmark. It starts with taxation in accordance with normal taxation in Denmark and gives thereafter an example with tax for foreign researchers. The situation calculated - which must be assumed to be the most frequent - is a situation where it is an income in accordance with the Danish collective agreement for researchers in the public sector. In these calculations the individual's own and the employer's contribution to the labour market pension are deducted. Also deducted is both the employer and employees contribution to the Labour Market Supplementary pension (A.T.P.).


The results will be depend on the deductable amount for the individual and the local municipality lived in as the overall tax depends on the taxrate in the municipal and the county besides the state tax. In table 1 the breakdown is given for a researcher living in a municipality with the average tax-rate in Denmark for counties and local authorities in 1994. It is assumed that the amount deductable will be 10000 kroner, which covers unemployment insurance, membership of trade-union and transport. If the amount deductable is higher the tax will be 44.7% of the amount lower. If the amount is lower the tax on the other hand will be 44.7 % higher.
There will be the following tables:

Table 1: Category 20 taxed in accordance wiht the normal Danish tax-system

Table 2: The same as table 1, just for category 30

Table 3: Category 30 fellowships taxed in accordance with the specific tax for foreign researchers.

Table 4: A category 20 which receives the grant as ph.d. study grants in Denmark including 280 hours of paid work pr. year
In relation to table 4 it has be born in mind that this specific situation is not covered in the Danish legislation for ph.d. students, but in order to make equal treatment and in relation to that part of the lump-sum will be used as a payment for the cost in relation to a ph.d. study the calculation describes how the situation would be for a danish person who have been given a ph.d. grant.
In table 1 an example for a category 20 receiving income on the collective agreements level 1 and with the normal supplement for a researcher is calculated. The calculation is based on the average tax-rate in Denmark in 1994 and with an expected deductable amount of 10000 Danish Kroner.
Table 1: Breakdown for category 20 (doctoral level) fellowship when paying normal Danish income tax and wages in accordance with collective agreement.

amounts


in ECU in D.Kr.

Gross salary 2462 18580

Social Security Contribution

and A.T.P. 124 937

Tax to be paid 913 6890

-------------------------------------------------------------------------------------------------

Net income 1425 10753
In table 2 a situation where a category 30 person receiving income in accordance with the collective agreement - level 8 - and with supplement for a researcher with this experience is presented.
Table 2: Breakdown for category 30 (post doctoral level) fellowship when paying normal Danish income tax and wages in accordance with collective agreement.

amounts


in ECU in D.Kr.

Gross salary 3086 23292

Social Security Contribution

and A.T.P. 155 1172

Tax to be paid 1223 9607

------------------------------------------------------------------------------------------------

Net income 1658 12514
In table 3 is - in order to make a complete picture described the situation where the researcher receives the income in accordance with the collective agreement and pays the specific tax for foreign researchers. This is only calculated for category 30 as category 20 can not be expected to fall inside this specific rule.

Table 3: Breakdown for category 30 (post doctoral level) fellowship when paying specific tax for foreign researchers and wages in accordance with collective agreement.

amounts

in ECU in D.Kr.



Gross salary 3086 23292

Social Security Contribution

and A.T.P. 155 1172

Tax to be paid 879 6636

--------------------------------------------------------------------------------------------------

Net income 2052 15484


The examples illustrates the importance for the foreign researcher as soon as arriving to Denmark to contact the local tax-authorities after making a contract with the employer. It is the responsibility of the employer to apply for the 25 % tax rate for the researcher whom they are in the process of recruiting.
In table 4 the specific situation where a category 20 person is in Denmark and is here for the purpose of the ph.d. study and is registred as ph.d. student. The amount in the table includes only the ph.d. grant. In this case there will not be any specific deduction which is assumed in the other examples.
Table 4: Breakdown for category 20 fellowship when receiving Danish study grant.

amounts


in ECU in D.Kr.

Grant 1791 13520

Social Security Contribution

and A.T.P. 91 684

Tax to be paid 628 4737

----------------------------------------------------------------------------------

Net income 1073 8100
It has to be borne in mind that the institution of the lump-sump received from EU besides the wages will pay costs in relation to the research as, for example, fees for studying, travel to conferences, publication costs etc.
6. Empirical survey
In relation to this study laboratories in Denmark which previously have received fellows were asked if they had had specific problems in relation to social security and taxation. The answers show that, in general, there are no problems in relation to receiving fellows. There is sometimes a little uncertainty about the rules, but they are usually solved over time.

SUMMARY:


The intention of this summary is to present the main points for a research fellow coming to Denmark. Details will have to be found in the description of the situations for EU research fellows coming to Denmark.
It therefore only consist of headlines and important elements for a researcher coming to Denmark.
1) It is important that the researcher brings with him the EU-form 104 in order to make sure of immediate coverage in case of sickness.
2) Before arrival or just after arrival it is necessary for the researcher to make a contract with the employer stating conditions of employment- including wages. In order to ensure the correct wages documenation (in the form of for example curriculum vitae) of earlier experience should be available.
3) Contact the local municipality's civil registration office (Folkeregistret) in order to be registred as resident in Denmark
4) Contact the tax-authorities (Skattekontoret) in order to obtain a tax-card whereafter the correct tax can be paid
5) Clarify your position with the Danish research councils (Forskningsråd) - preferably through your employer - in order to find out whether the specific tax-rule for foreign researchers can be applied for
6) Get a residence and working permission (opholds- og arbejdstilladelse)
7) Contact the local municipality to get a Health Insurance Card (Sygesikringsbevis).
Some of this might take time. Therefore it is always good advice to start the preparation at the Danish Embassy in the country of origin and be in contact with the institution where you will be working.
Some usefull adresses and phonenumbers:
Work and recidence permits: Ministry of Interior (Indenrigsministeriet) , Christiansborg Slotsplads 1, 1218 København K., 33923380 or Department for Foreigners (Direktoratet for Udlændinge), Ryesgade 53, 2100 København Ø, 31 39 31 00
Research: Ministry of Research(Forskningsministeriet), H.C. Andersens Boulevard 40, 1553, Københan V., 33 11 43 00.
Taxation: The central authority is the Ministry of Taxation (Skatteministeriet) and its department: Told- og Skattestyrelsen, Amaliegade 44, 1256 København K. 33 15 73 00.

Social Security in general - The local Health and Social Security office in each municipality can give general information on these matters.

Unemployment - The Directorate for Unemployment Insurance (Direktoratet for Arbejdsløshedsforsikringen) must approve previous membership of an unemployment fund or previous employment in another member state. 31 10 60 11.
Health - The Ministry of Health (Sundhedsministeriet) has the overall responsibility. As proof of previous insurance periods in another member state, a form must be presented to the local social security administration. 33 92 33 60
Social pensions - The Social Security and Assistance Directorate (Direktoratet for Social Sikring og bistand) is the competent institution and contact point, but also in the local municipalities further informations can be received. 33 91 26 22
Industrial injuries and occupational diseases - The Ministry of Labour (Arbejdsministeriet) is the competent authority for work related risks, and the National Office for Insurance against Employment Injuries and Occupational Diseases (Arbejdsskadestyrelsen) is the competent institution. 39 17 77 00.
Daily sickness benefits - The Ministry of Social Affairs (Socialministeriet) is the overall competent authority. The Social Security and Assistance Directorate are the ones to contact concerning cash benefits. The competent institution is the local welfare administration. 33 92 33 77
Family allowances - The Ministry of Taxation (Skatteministeriet) is the competent authority for the general family allowances. The municipality can be contacted for further information. 33 15 73 00.
Unemployment benefits - The Ministry of Labour, Department of Unemployment Insurance (Direktoratet for Arbejdsløshedsforsikring ) is the competent authority for unemployment benefits, although the daily administration is by the unemployment insurance fund. Finsensvej 78, 2000 Frederiksberg C., 31 10 60 11.


t  If besides receiving wage for 280 hours work pr. year the net-income will be 2096 Danish Kroner higher pr. month.

....1. A professor coming from UK and having income in Denmark is not covered by a specific rule in the double-taxation agreement, but will be covered by the agreement's specific rules about taxable income.

x....2. This procedure is done mainly by way of using computer systems, but the individual will receive a copy of the information the tax-authorities have been informed about and must check this and if necessary inform about the correct size of deductions.

%....3. For each 100 kroner (%) in 1997 the researcher will have to pay 8 kroner (%) in social security contribution and of the remaining 92 Kroner ( %) the 25 % tax rule apply. 25 % of 92 Kroner is 23 Kroner, which plus 8 Kroner gives 31 Kroner (%).

s....4. These are the main statutes in relation to the EU-regulation.

- The National Health Security (Lov om offentlig sygesikring, Lov nr. 311 af 9. juni 1971, Lovbekendtgørelse nr. 77 af 31. januar 1994)

- The Law on Hospitals (Lov om sygehusvæsenet, lov nr. 324 af 19. juni 1974, lovbekendtgørelse nr. 476 af 7. november 1985)

- Law on Obstetric Aid (Lov om svangerskabshygiejne og fødselshjælp, Lov nr. 260 af 7. juni 1972, lovbekendtgørelse nr. 477 af 7. november 1985)

- The Daily Sickness Benefits Act (Lov om dagpenge ved sygdom eller fødsel, Lov nr. 852 af 20 december 1989, Lovbekendtgørelse af. 23. juni 1994, nr. 549)

- The Maternity Leave Act (Lov om barselsorlov m.v., lov nr. 234 af 4. juni 1972, lovbekendtgørelse nr. 411 af 26. maj 1992)

- The Social Pension Act (Lov om social pension, Lov nr. 217 af 16. maj 1984, lovbekendtgørelse nr. 411 af 26. maj 1992)

- Labour Market Supplementary Pension (Lovbekendtgørelse nr. 588 af 27. juni 1994(main law from 1964), lovbekendtgørelse nr. 588 af 27. juni 1994)

- Law on Insurance against Employment Injuries and Occupational Diseases (Lov om forsikring mod følger af arbejdsskade, lov nr. 390 af 20. maj 1992.)

- Law on child benefits and advanced payment of child-contribution (Lov om børnetilskud og forskudsvis udbetaling af børnebidrag, Lov nr. 350 af 4. juni 1986, lovbekendtgørelse nr. 254 af 8. april 1992)

- Law on the General Allowance for Families with Children (Lov om en børnefamilie-ydelse, lov nr. 147 af 19 marts 1986, lovbekendtgørelse nr. 609 af 30. juni 1994.)

- Law on Unemployment Insurance and the Public Employment Service (Lov om arbejdsformidling og arbejdsløshedsforsikring m.v., Lov nr. 114 af 24. marts 1970, lovbekendtgørelse nr. 16, 11.januar 1994)



- The Social Security Act for the Rehabilitation Measures (Lov om social bistand, Lov nr. 333 af 19. juni 1971, lovbekendtgørelse nr. 817 af 6. december 1990)

...... However, citizens from Belgium, United Kingdom, Luxembourg, France, Greece, Netherlands, Eire, Italy, Germany and Portugal are entitled according to the European Convention to receive continuous assistance when they have resided 5 years in Denmark without having received public support, if they are under 55 years when coming to the country. Otherwise (persons coming from Spain) 10 years of residence in Denmark is required. This will only be of importance for research fellows who continue to stay in Denmark after the expiry of the fellowship.

r.... A specific holiday allowances will be paid by the institution in accordance with the collective agreements. This amount will then be deducted from the lump-sum available. The institution where staying can inform in details hereabout.



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