January 23, 2023
Denmark mandates DISCO codes for all residence and work permit applications
The Danish authorities have confirmed that employers must now provide the Danish International Standard Classification of Occupations code (i.e., the DISCO code) of their employees' job function to the immigration authorities when applying for residence and work permits, regardless of salary level and collective bargaining agreements. DISCO (officially DISCO-08) is a six-digit code that enables Danish authorities to assess if the remuneration paid to foreign nationals working in Denmark corresponds to that paid to Danish nationals with the same job function (i.e., the type of work conducted) holding the same educational background and prior professional experience. Danish employers that hire foreign nationals will need to familiarize themselves with the relevant DISCO codes and salary requirements applicable to their employees when filing work and residence permit applications.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert