GH 2017 Denmark |
a. Introduction
Denmark has never adopted a general employment “constitution” so, unfortunately, there is no general rule, which can be applied to determine whether a person is an employee or an independent contractor. Instead, the Danish courts have handed down judgements giving specific rules on, for example, holiday entitlement, the issuing of employment certificates, withholding tax and other mandatory rules. In essence, there are a number of factors, which determine whether a person is an employee or an independent contractor, but certain factors are more significant than others.