AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
UNDERSTANDING YOUR PAYSLIP › Personnel legal consultant, Jens Kristian Birthin, tel. 87153325, e-mail;
[email protected] › Head of payroll office, Tim Strandgaard Laursen, tel. 87152291, e-mail:
[email protected] › Payroll officer Anita Kaae Rasmussen, tel. 87152298, e-mail:
[email protected] › For information about your payroll case manager in the four academic areas see: http://medarbejdere.au.dk/administration/hr/
AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
WHY IS IT IMPORTANT TO UNDERSTAND YOUR PAYSLIP? › Payslips are complicated but they contain important information. › Important to doublecheck in order to be sure that you receive the right salary, the right pension contribution, the right deductions etc. › The university puts a lot of effort into making sure that the payslips are correct, but mistakes will happen. › It is also your responsibility to check that your salary is correct.
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
DIGITAL DENMARK AND NEM-KONTO › Digital Denmark.
› Decision by the Danish Government. › No more printed forms or letters.
› NEM-konto. › › › ›
All citizens must have a NEM-konto. How to assign a NEM-konto. Foreign NEM-konto. Visit www.nemkonto.dk
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
NEM-ID › NEM-ID is your digital signature and the key to digital Denmark. › Obtain NEM-ID if you have a Danish CPR-number and valid ID. › NEM-ID is the same log-in everywhere. › When ordering NEM-ID the code card is automatically sent to you. › For more information and ordering NEM-ID: www.nemid.nu/dk-en
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
E-Boks/Borger.dk › E-Boks is a secure electronic mailbox. › You will receive Digital Post from most public authorities. › Log on to borger.dk or e-Boks.dk with your NemID to sign up. › Alert by e-mail or SMS when you have received new documents. › Payslips for all employed by the Danish state are available in e-Boks. › For more information and ordering e-Boks: www.e-boks.dk or www.borger.dk 5
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
WORKING HOURS › 37 hours a week full time position. › Employeés such as researchers who themselves plan their work or whose working time cannot be checked are not entitled to overtime pay. › Normally half an hour paid lunch break is included in the working hours. › 1/1 means that you are working full time (37 hours a week). › 1850/3700 means that you are working part time (18.5 hours a week).
AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
PAY AND PENSION - PENSION › Compulsory labour market pension scheme under the collective agreements. › Pension funds or insurance companies. › For PhD Fellows17.1 per cent of 85 per cent of salary and 17,1 per cent of 100 per cent of pensionable allowances. › For PostDocs and Professors 17.1 per cent of salary and pensionable allowances.
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
PAY AND PENSION – PENSION › The pension contributions are normally tied up till the age of 60. › If foreign citizen, pay-out is possible, but government charge (tax) of 60 per cent and administration fee to the pension fund. Written notification to the pension fund with details of Danish bank account and documentation that the employee is a citizen of a foreign country. › If fixed-term employment up to 5 years, recruited abroad and employed according to the job structure, it is possible to have the pension contributions paid out as part of the salary. 9
AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
PENSION PAID OUT AS SALARY › New international employees and existing international employees can chose to have the pension contribution paid out as salary if they: › › › ›
Are employed as academic staff member or salaried PhD fellow Do not hold Danish citizenship Are registered with a foreign address at the time of application Are employed in a fixed-term position for a maximum period of five years, including renewals
› If the new employee wants to have the pension contribution paid out as salary, the employee will be covered by a group life insurance instead. The group life insurance premium to be paid currently amounts to DKK 108.35 per month. The premium payment will be deducted from the salary. 10
AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
REGULATION OF SALARY › Often every 1 April and/or 1 October there will be a percentage regulation of your salary. › These regulations are decided by the Ministry of Finance in conncetion with the negotiations in relation to the collective agreements. › Recent regulation 1 April 2014.
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
INCOME TAXATION › Ordinary income taxation on salary and allowances (may vary, but up to 50 per cent on average). › 26 per cent tax scheme for key employees and researchers recruited abroad (minimum level of assistant professor) for a period of maximum 60 months. The 60 months may be distributed over several periods. Labour market contribution is paid and it is not possible to have any deductions.
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
AM bidrag and A-skat › AM bidrag = Labour market contributions – in fact it is a special tax of 8 per cent of your salary not including ATP. › A-skat = A-tax (withholding tax). A tax which is held back by the employer and paid to the tax office (SKAT). The percentage may vary depending on your place of residence, your tax deductions and your gross income.
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
HOLIDAY › If employed in a full calender year you earn: › 5 weeks’ ordinary holiday with pay › 1 week’s special holiday with pay › Calender year (1 January – 31 December) – when the holiday is earned. › Holiday year (1 May – 30 April) – when the holiday is taken. › The employer decides when the ordinary holiday is to be taken (after consulting the employee).
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AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
HOLIDAY › The employer must provide the employee with 3 weeks of holiday in the period 1 May – 30 September. › One week of holiday can be deferred to the following holiday year. › Holidays not taken or deferred will be lost when the holiday year ends. › All holidays not taken but earned will be paid to the foreign employee when leaving Denmark (if it is registered in the CPR that you are leaving Denmark). › The special holiday allowance is paid with the salary in April every year.
AARHUS UNIVERSITET
AU HR EMPLOYMENT LAW/PAYROLL OFFICE JENS KRISTIAN BIRTHIN TIM STRANDGAARD LAURSEN ANITA KAAE RASMUSSEN
19 NOVEMBER 2014
HOLIDAY › International academic employees appointed after 1 May 2014 have the option of choosing the concurrent holiday instead of the normal holiday scheme. › 2,08 days of paid holiday for each month of your employment. You are entitled to take the holiday as it is earned. › Special holidays are not covered by the rules on concurrent holiday. › Max period of five years. › For more information: http://medarbejdere.au.dk/en/administration/hr/holiday/concurrent-holiday/
