NEWSLETTER NR 4 – 12 JULY 2010

1. Hot Jobs
2. Holiday Money
3. Net salary for a trainee worker (praktikant)

1. Hot Jobs

We have noticed that many of our candidates who subscribed for our newsletter thought that
the e-mails with HOT JOB are sent only for one person. We have to underline that everybody
who subscribed for the newsletter receives this electronic letters with different kind of
information like salary, working conditions, etc and they also receive announcements about
HOT JOBS. Hot Job means that the employee, the farmers in most of our cases, needs a worker
as soon as possible, usually in about 2 weeks. The candidates who are sure they can come as
soon as possible in Denmark must answer as soon as possible. We send all the CV-s to the
farmer, and in the end we will contact the person who was chosen to make the papers for the
working permit.

2. Holiday Money

All the people have the right to holiday money, which in Danish is called Ferie Penge. The
trainee workers have to pay 12,5 % per month from their salary to a special account which is
called Ferie Konto. The holiday year starts on April and it ends next year on April. You will get
this money back when you go on holiday. This money is available to be taken every year
starting with 1st of May, with the condition that you must not work or pay money to Ferie
Konto. This account is a public one. Most of the companies use it.

3. Net salary for a trainee worker (praktikant)

As we promised in Newsletter nr 2 we will give some explanations about the trainee

(praktikant) salary ( http://bernlow.dk/NEWS.28.aspx?newsid28=8 ) due to the fact that we got
a lot of questions from our candidates and the fact that the Danish payment system is maybe a
little bit difficult to understand.
Like most of the countries in the world people who work must pay some taxes to the state like
medical services, education, pension, culture, economic development, defense, transport,
economical help, mass media and other. Here in Denmark these taxes are called SKAT.
All the people who have a job, have a company, get unemployment help, are students and get
scholarships, and those who get pension must pay SKAT to the state.

Bellow you have a general explanation of how much you will pay to SKAT if you are a student
(Grindsted Landbrugsskole) and if you come directly to work in the agricultural field.
 In column A you have the salary like a trainee (praktikant) who started an agricultural
education in Denmark, or those who have an agricultural education from Romania where it
must be specified clearly that they had subjects with animals and agricultural plants, and in
column B you have the salary for those who come to work like trainees (praktikant) without
having an agricultural education.

A B

1. Salary per month 10000 10000

2. Salary per year 120000 120000

3. Personal deduction
per year
(personfradrag) 38000 38000

4. Special deduction
(Færøfradrag) per
year 60000 -

5. All deduction per

year 98000 38000

6. Deduction per
month 8166,667 3166,667

7. 8 % AM Skat (Work
Market
Contribution) per
month 800 800

8. Rest per month 9200 9200

9. Skat deduction-rest 1033,333 6033,333

10. 40% Skat 413,3333 2413,333

11. Total Skat 1213,333 3213,333

12. Net salary 8786,667 6786,667

 Further explanation for the schema above:

3) Personal deduction: like most of the countries in EU all the persons get a personal
deduction no matter the job, or if you are a student or not.
4) Special deduction (Færøfradrag) : This is a special deduction which Denmark offers to the
foreign citizens from certain countries, 17 from all over the world, including Romania, Færø
Islands, Greenland, Island, etc. If you want to find all the countries press here:
http://bernlow.dk/page28.aspx?newsid28=17
You can translate this document with the help of Google Translate.
5) All deduction per year = personal deduction + Færøfradrag which only the students/
persons with an agricultural education can get.
6) Deduction per month: is the annual deduction divided to 12 months. You don’t pay taxes/
SKAT from your deduction.
7) 8 % AM Skat (Arbejdsmarketsbidrag = Work Market Contribution) per month:
All the people pay this from the brutto salary.
8) Rest per month = brutto salary – 8% AM SKAT.
9) SKAT deduction-rest = 8-6 (9200,00 – 8166,667 = 1033,333) From this money you must pay
about 40 % SKAT.
10) 40% SKAT - this percent varies from district to district (Kommune).
11) Total SKAT = 7+10 (800+413 = 1213)
12) Net salary is what you get “in hand” after you pay the taxes.

We hope that all these information were useful for you and in the next newsletters we will start to give
more details with the routine work in the farms, especially cows, pigs and minks farms.

Best regards,