You have an employee who lives in Malmö and commutes to Copenhagen. Or an employee who lives in Flensburg and works across the border in Denmark. To run Danish payroll for cross-border commuters like these, you need more than a national ID number and a nationality. You need a valid tax identification number (TIN) from the person's country of residence. This is now in place in Flex HRM.
This update applies to you if Denmark is your base country in Flex HRM.
Why TIN is needed
The Danish tax authority SKAT requires employers running payroll in Denmark to report the TIN from the country of residence for employees who live abroad but work in Denmark. From 2026, this is a mandatory requirement.
The TIN is the unique tax identification number a person has in their country of residence, meaning the country where they are liable to pay tax. Nationality in Flex HRM indicates legal citizenship and says nothing about where the person lives and pays tax. For example, a Swedish citizen may live and pay tax in Germany. Since the TIN is determined by country of residence and not by citizenship, it now has its own field.
How to register TIN
For companies with Denmark as their base country, you will find the "TIN" field in the employee register, under Employees → Employee information, directly below National ID number. Enter the tax number in the format used in the country of residence.
Flex HRM checks that the information has been entered correctly based on the employee's country of residence, so the data is accurate from the moment it is registered.
Employees can update their own TIN
Employees can register or update their own TIN under My profile → My information. This makes it easier to keep the information up to date, for example if the person moves to a different country of residence.
Same authorisation as for address
Access to TIN is controlled by the Street address authorisation, the same authorisation that already applies to the address fields. You therefore don't need to set up any new authorisation to get started.
Reliable reporting to SKAT
With TIN in place in the employee register, you already have what you need to report correctly to SKAT when you run Danish payroll for employees who live outside Denmark.
The feature is available in Flex HRM today for all companies with Denmark as their base country. The next time you update an employee who lives abroad, you will find the field under Employee information.
