Pension paid as salary/pension exemption

As a new or existing international employee, you may choose to have your pension contributions paid out as salary, if you fulfill all of the following requirements:

• You are employed as a member of the scientific staff or as a PhD fellow
• You were recruited abroad (non-Danish address when first recruited)
• You do not hold Danish citizenship
• You are employed in a fixed-term position for a maximum period of five years, including contract renewals (six years if agreed with relevant union)

Please note that with the exception of the basic group life insurance coverage, you renounce the additional insurance coverage linked to the ordinary or the international pension schemes, and you should therefore consider the need for supplementary private insurance cover.

Pension contributions paid out as salary will be taxed according to your general taxation status, regardless of whether you come under the researcher tax scheme or are taxed in accordance with the standard Danish taxation rules.

For more information about having your pension paid out as salary, please read the guidelines on pension paid out as salary/pension exemption.