Payment of fees

As a general rule, all work at DTU must be performed by either:

• an employee whose salary and employment are regulated by a collective agreement or
• a VAT-registered person/enterprise whose payment for work performed is specified in an invoice.

This ensures that:

• in relation to employees, A tax is withheld from the salary, or
• in relation to VAT-registered persons/enterprises, the amount paid is recorded in the enterprise’s accounts.

In different situations, however, it may be necessary to pay a fee, a fixed sum, to a person/enterprise not registered for VAT for a task or other type of service which is not performed as part of the employment, and where no rules have been laid down centrally on payment of such services. This may include limited translation work, a journalistic task, a presentation/lecture, a text editing task, etc.

The following applies to the payment of fees:

Employees

DTU employees are not entitled to fees, it being assumed that DTU employees perform various tasks and duties on behalf of DTU as part of their employment.

VAT-registered persons (enterprises)

VAT-registered persons (enterprises) may receive a pre-agreed fee as payment for a service. The amount is specified in an invoice and paid from the department’s account by the accounting office.

Persons not registered for VAT

Persons not registered for VAT may receive a fee as payment for a service (fixed sum).

The following procedure must be followed, however:

The work or service must be specially commissioned as an individual task whose nature and performance are not of such a duration that an actual employment contract may be relevant, i.e. a maximum duration of five days or 50 working hours.

The fee may generally not exceed DKK 10,000.

Special work or services include:

• Translation
• Journalism
• Presentation/lecture
• Text editing
• Consultancy services etc.

The agreed amount must be reported electronically as hourly pay/fee-based pay to the department's DTU Service Portal.