DIS Information
Danish International Register of Shipping
The Danish International Ship Register (DIS) is a register targeted at shipping companies that operate internationally and wish to operate shipping under the Danish flag.
Read more at www.dma.dk
Overview of applicable requirements
TAX
A ship flying the Danish flag is treated the same as any other Danish workplace, i.e. the employer is obliged to report the ship’s wages to the Danish tax authorities.
Read more at skat.dk
ATP
ATP (the labour market supplementary pension) is a mandatory pension scheme for all employees in Denmark. The current agreements between Denmark and the nations where the seafarers are domiciled determine whether the seafarers are obliged to pay ATP to Denmark.
Read more at Business In Denmark
Holiday
The Holiday Act is one of the cornerstones. It applies to all employees regardless of nationality, and the Holiday Act cannot be deviated from in any way.
This means, among other things, that you as an employer are obliged to set aside 12.5% of your employees’ holiday-entitled salary for holiday purposes. The money may not be paid out before the seafarers sign off.
Read more at Business In Denmark
The Tax compensation Office
(Only applicable to persons domiciled in Denmark)
Tax compensation can only be calculated and paid to seafarers who are fully liable to tax in Denmark according to Section 1 of the Withholding Tax Act. However, special rules apply to Faroese nationals due to an agreement between Denmark and the Faroe Islands.
Statements of compensation paid must be reported quarterly to the Equalisation Office.
Read more at udligningskontoret.dk
Trade unions
The unions CO Søfart for D/E Ratings and CO Søfart Catering, the Navigators’ and Engineers’ Associations are negotiating the collective agreements with Danish Shipping Companies. A contribution must be paid for all foreign seafarers sailing on ships in DIS. In 2025, the contribution is DKK 140.00 per person per month.
Read more at CO-SØFART
Welfare contributions
All employees on a Danish merchant ship must pay a welfare contribution of a total of DKK 2.70, of which 0.70 øre is paid by the employee. The contribution goes to ensuring good conditions on board the ships.
Read more at SEA HEALTH & WELFARE