Social security contributions are payable by employees and self-employed persons. For 2017 the rate is 8%. Social security contributions are deductible in income with a tax value up to 51.95 %.
Resident individuals are liable to pay social security contributions on income from employment exercised in Denmark.
Employers do not pay any social security contributions.
Medical treatment in hospital is free
White collar workers are employed under the Act on Salaried Employees and most blue collar workers are appointed on a group contract basis covered by collective agreements.
In general, the Danish labour market is flexible with respect to employment and dismissal of employees.