Task-Based Leave & Time Records in Denmark 2026: Agency Risks

When a Polish worker is placed in Denmark on a substitution assignment under task-based leave (urlop na zadanie), the question of time records becomes one of the most pressing compliance issues an agency can face. Danish authorities, primarily Arbejdstilsynet (the Danish Working Environment Authority), do not treat the special nature of task-based arrangements as a reason to waive the obligation to document working hours. For agencies sending staff across the border, this gap between Polish labour law expectations and Danish enforcement reality can translate into significant legal and financial exposure.

What Is Task-Based Leave and Why Does It Complicate Things?

Under the Polish Kodeks Pracy (Labour Code), task-based working time (zadaniowy czas pracy) is a system in which an employer and employee agree that the employee organises their own schedule to complete defined tasks. The employer is not required to keep a traditional hour-by-hour record of attendance. This flexibility is popular among agencies that send specialists abroad, because it reduces administrative overhead on the Polish side of the arrangement.

The problem arises the moment that worker crosses into Denmark. Danish law, shaped directly by the EU Working Time Directive (Directive 2003/88/EC) and reinforced by the landmark CJEU ruling in the CCOO v Deutsche Bank case, requires that employers maintain an objective, reliable and accessible system for recording daily working time. The Court of Justice of the European Union made clear in that ruling that member states must oblige employers to set up such a system, regardless of the nature of the employment arrangement on the sending side.

For a deeper look at how digital solutions can help agencies meet this obligation, see our guide on Digital Time Tracking for Agencies Sending 50+ Workers to Denmark 2026.

Step 1: Check Whether Your Worker's Assignment Triggers Danish Rules

Before a worker begins a substitution assignment in Denmark, the agency must determine which legal framework governs working time. If the worker is posted under the EU Posted Workers Directive (Directive 96/71/EC as amended by Directive 2018/957/EU), Danish working time rules apply from day one. This means the task-based leave arrangement documented in the Polish employment contract does not exempt the agency from Danish record-keeping obligations. The host-country principle governs, and Denmark has transposed the Working Time Directive into national law through the Arbejdstidsloven (the Working Time Act).

Agencies should also verify registration with the Danish Register of Foreign Service Providers (RUT). Operating without a valid RUT registration is itself a separate violation and can trigger inspections that then expose time-record deficiencies.

Step 2: Gather the Required Documents Before the Assignment Starts

An agency must have the following in place before the substitution worker begins work in Denmark. First, a written posting agreement or addendum to the employment contract that specifies the Danish assignment, its expected duration, and the applicable collective agreement or sector minimum wage if one exists. Second, an A1 certificate issued by ZUS (Zakład Ubezpieczeń Społecznych) confirming that the worker remains covered by Polish social security during the posting. Third, a time-recording procedure that complies with Danish requirements, whether paper-based or digital.

Failing to prepare these documents before the worker arrives is one of the most common and costly errors Polish agencies make. For a broader overview of errors that drain agency budgets, the article on 5 Costly Mistakes in PL-DK Construction Team Management 2026 covers the full picture.

Step 3: Set Up a Compliant Time-Recording System

The CJEU ruling in CCOO is explicit: a system that merely records days worked, or that relies on the worker's self-declaration without verification, is not sufficient. The record must capture daily start and end times, breaks, and any overtime. For a substitution worker whose schedule may shift depending on the host employer's needs, this is particularly important.

Agencies have a choice between paper timesheets countersigned by the Danish client, mobile applications that log GPS-stamped entries, or integrated workforce management platforms. Whichever method is chosen, the records must be stored and made available to Arbejdstilsynet on request. Inspectors can and do conduct unannounced site visits, and the burden of proof lies with the employer, not the authority.

Consider, for example, a hypothetical agency employing thirty workers across several Danish construction sites. If an inspector visits one site and finds that five substitution workers cannot produce time records for the past four weeks, the agency faces potential sanctions for all five workers simultaneously, not just the one who was checked. The financial and reputational consequences scale quickly.

Step 4: Submit RUT Notification and Keep It Updated

RUT notification must be submitted before work begins. If the substitution assignment extends beyond the originally notified period, or if the worker moves to a different Danish client site, the agency must update the RUT entry. Arbejdstilsynet cross-references RUT data with inspection findings, so an outdated registration can compound any time-record violation found during a check.

The RUT system is managed through the Danish Business Authority portal. Agencies should designate a specific compliance officer responsible for keeping all active postings current in the register.

Step 5: Understand What Happens During an Inspection

When Arbejdstilsynet inspectors arrive at a site, they are entitled to request time records immediately. If the agency cannot produce them on the spot or within a very short timeframe, the inspector will issue a formal notice (påbud). Repeated or serious violations can lead to fines, and in cases involving systematic non-compliance, the matter may be referred to the police for prosecution. Danish fines for working environment violations are not trivial and can reach sums that seriously affect an agency's operating margin.

Tax compliance is a related concern. Workers on substitution assignments must be correctly registered with SKAT (the Danish Tax Authority), and their withholding tax status must reflect their actual working pattern. For guidance on that dimension, see Withholding Tax in Denmark for Polish Temp Workers 2026.

Common Mistakes Agencies Must Avoid

The most frequent error is assuming that because the Polish employment contract uses task-based working time, no Danish time record is needed. This assumption is legally incorrect and has cost agencies dearly during inspections. A second common mistake is treating the A1 certificate as a substitute for a proper posting notification, when in fact the two serve entirely different purposes. A third mistake is failing to train the substitution worker themselves on how to use the time-recording tool, leading to incomplete entries that are just as problematic as no entries at all.

Agencies should also avoid the temptation to backfill time records after an inspection is announced. Danish authorities are experienced in identifying reconstructed documentation, and presenting fabricated records is treated as a far more serious offence than the original omission.

Actionable Advice for Agencies in 2026

The practical steps are straightforward. Before any substitution worker departs for Denmark, confirm RUT registration is current, obtain the A1 certificate from ZUS, and ensure a time-recording method is operational and tested. Train the worker on the recording tool before they arrive on site. Audit time records weekly rather than waiting for an inspection to reveal gaps. Keep all documentation for at least five years, as Danish limitation periods for labour violations can extend well beyond a single calendar year. Finally, establish a direct line of communication with the Danish client so that any changes to the worker's schedule are captured in the record on the same day they occur.

Task-based leave is a legitimate and useful tool in Polish labour law. Used correctly, with full awareness of Danish obligations, it need not create compliance risk. The key is understanding that the flexibility it grants on the Polish side stops at the Danish border, and that Arbejdstilsynet's expectations apply equally to every worker on every site, regardless of the contractual arrangement back home.