DenmarkRetsinformation
Site ID cards required on Danish projects above DKK 100 million
Bill L 19, adopted 3 Sep 2026, puts ID cards, attendance registration and five-year retention on projects above DKK 100m excl. VAT. Commencement needs a ministerial order; a side amendment takes effect 1 Jan 2027.
By Taxxa AI OyPublished 4 September 2026
Legal & CorporatePayroll & LabourTax
Industry: Construction
Clients paying for building and construction work worth more than DKK 100 million excluding VAT must run a site ID-card schemeRetsinformation once the minister brings the act into force
Retsinformation. The threshold counts the whole project price, including design, advice, financing during the construction phase and other establishment costs. The employment minister sets the commencement date
Retsinformation and may phase it in.
Anyone present on a covered site other than an inspecting official must wear a cardRetsinformation: those who work there wear an ID card, while people who do no work there, or stay only briefly such as postal and parcel deliveries, wear a visitor card instead and go into a visitor book. The client (bygherren) must make sure everyone under a card duty wears the right card and shows it to Arbejdstilsynet on request.
Each person under the ID-card duty must be issued a personal ID card by the clientRetsinformation, who must also ensure the card details are updated when they change. At minimum the card carries the holder's name, photograph, nationality, personal identification number or an equivalent unique identifier, residential address where the employer provides covered accommodation, work function, statutory working-environment training or recognised equivalent qualifications, and employer name, CVR number and any RUT number. Self-employed holders give the corresponding business details instead. Where labour is hired out, the card states the hiring business, and the card is designed so each employer's client (hvervgiver) can also be stated; the minister decides which details appear visibly on the card and which are shown to the authorities only.
Everyone under the card duty must register their attendance time on site.Retsinformation The client must make sure the registration happens and that the records reach Arbejdstilsynet. The minister sets the reporting systems, deadlines, frequency and technical requirements. Data gathered under the card and attendance duties must be kept securely and stored for five years after the cardholder's presence on the site ends
Retsinformation.
Reported information may be used to check compliance with labour-market rules and for related analysis, prevention and statistics. The customs and tax administration and Styrelsen for International Rekruttering og Integration have direct terminal access to the reports held by Arbejdstilsynet for their supervision and control. Each can demand to see the ID card of anyone under the card duty: the tax administration to check registration, withholding and settlement, and the recruitment-and-integration agency to check residence and work-permit conditions or unauthorised work and stay. Arbejdstilsynet supervises the act and may order the client to remedy breaches immediately or by a deadline. Complaints against its decisions go to Arbejdsmiljøklagenævnet within 4 weeks of notification and are sent via Arbejdstilsynet; a timely complaint has suspensive effect except for immediate-remedy orders and decisions grounded in a missed deadline.
Breaches by the client are punishable by fine. No-fault fine liability applies: for card, issuance, attendance, data and disclosure duties and for defying orders, and stricter still for wearing, issuance and attendance duties where no attributable breach inside the client's business is required at all. Intent, gross negligence, repetition, economic gain or otherwise grave character aggravate the sentence, and companies face corporate criminal liability. The minister sets the main commencement dateRetsinformation; only the section 17 amendments on Arbejdstilsynet's data and publication powers are fixed to 1 January 2027
Retsinformation. The act does not apply to the Faroe Islands or Greenland, though the immigration-act amendments may be extended there by royal ordinance.
The measure is Lov om id-kort på byggepladser (bill L 19)Retsinformation, adopted by Folketinget at third reading on 3 September 2026
Retsinformation, amending the working-environment act, the withholding-tax act (kildeskatteloven) and the immigration act (udlændingeloven).
Map live projects against the DKK 100 million threshold and stand up card issuance, attendance registration and five-year retention procedures before the commencement rules arrive.