Payment must be in accordance with the relevant collective/trade union agreement:

• If the person’s affiliation with AU displays features of an employment relationship and
• Work is carried out that is covered by a collective agreement.

Pointers, e.g.:

• The employer is authorised to give instructions and to supervise
• The work is carried out in accordance with the employer’s directions
• The work is carried out on the employer’s behalf and at the employer’s risk, and all expenses are paid
• The work is determined in advance for an extended period of time
• The employee otherwise works on the same terms as other employees
• The employer pays all expenses in connection with the work carried out 

The person must be employed under an individual contract:

• If the person’s affiliation with AU displays features of an employment relationship and
• The person in question carries out work that is not covered by a collective agreement.

Examples:

• Employment in positions under the Danish Confederation of Professional Associations’ collective agreement (AC-overenskomsten), but where the educational prerequisites are typically not met.
• Employment for special tasks that are not covered by the state’s collective agreements.
• Employees who are employed with a fixed place of employment and residence abroad and who work exclusively abroad are not covered by the state’s collective agreements. 

A fee may be paid if, based on a specific assessment, the assignments:

• Do not display features of an employment relationship and
• The work is not covered by a collective agreement.

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Note: An assessment must be made as to whether the payment for the service is proportionate to what is paid for other similar services. The fee is paid as a one-off payment.

​Pointers:

• The affiliation with AU is short-term.
• The person performing the work organises, manages, allocates and supervises the work without any authorisation from the university to issue instructions other than what was agreed at the time of conclusion of the agreement.
• The assignment is clearly defined in terms of time and the nature of the assignment.

Examples:

Fees for guest lecturers: 

• Individual sessions lasting a limited number of days.
• Starting point => teaching assistant – hourly rate. 
• Teaching assignments at a higher level => part-time lecturer – hourly rate.
• Guest lecturing/teaching at an extremely high level => agreed specifically.

Fees for consultancy assignments:

• Assessment: is payment for the service proportionate to what is paid for comparable services?

Fees for one-off lectures that are not part of a course.

Already employees (including part-time employees) at the university cannot receive a fee in the form off separate fee payments.

Requesting and payment of services by a company with its own CVR number is not covered by these guidelines.

Approval procedure:

1. Payment of a separate fee of up to DKK 25,000 is to be approved locally by the authorising officer after delegation from the head of department/head of school/deputy director.
2. Payment of a separate fee of between DKK 25,000 and DKK 50,000 must be approved by the head of department/head of school/deputy director.
3. Payment of a separate fee of more than DKK 50,000 must be approved by the dean/university director on the recommendation of the head of department/head of school/deputy director.

A separate approval procedure has been agreed at Science and Technology for invoices for goods and services from external suppliers received via Indfak at civil reg. no.

The following examples (including holiday allowance) is to be paid out as B-income

• Translations / editing of textmaterial / proofreading
• Artistic decorating
• Entertainment at special occations, e.g. acting and musicians
• Reimbursement for test subjects
• Interpretors, illustrators and fotographers
• Lectures which are not characterized as teaching