Working as a Runner is not a traditional employment on a contract. BikeRunner is not your employer – but a share economy work platform, much like for example Uber, Wolt or Happy Helper. 

Most Runners perform the job in a capacity of being a:

Private freelancer

In Denmark you are free to perform work as a freelancer on your own, and the money that you make is called B-income (also “honorar” in Danish). Working as a Runner is basically the same as getting 1000kr from a bar to play your guitar there one evening, or mowing your neighbours lawn and getting paid 100kr for that. 

You can make up to 50.000 DKK in B-income over a period of 12 months in Denmark (in total – not only from BikeRunner, but all B-income you have). If you make more than that – you are doing it “so much” that you are now seen as having your own personal company. 

Registering income at the tax office

The income you get from working as a Runner is not registered at the tax office, and no tax has yet been paid. It is your responsibility to register your B-income at the tax office, and pay your tax. How much tax you will end up paying is individual, and based on how much other income you have during the year. 46 700 DKK (year 2021) /per year that you make in Denmark is tax free (36 900 DKK if you are under 18 years old). 

Please be aware that we expect that in a few years, share economy platforms like BikeRunner will probably be asked to inform the tax office about your income (not register it, but just inform). When that happens, it will mean that the tax office will know that you have made this income – and can then ask you to pay your tax. When/if this happens, we will of course inform you – but please make sure you have it in order already now. 

This means that you have to keep track of your earnings from BikeRunner (and also other jobs where you might make B-income from as well). From BikeRunner your income can be received in 3 different ways:

1. Cash directly from the customer
2. On your bank account (through MobilePay)
3. On your online Stripe account

To for example calculate your total income for 2020 from BikeRunner you then need to:

1. Take your total income in cash for 2020 (that only you know, and need to therefore register yourself in for example an excel sheet). Example 1500 DKK. 
2. Plus that with all BikeRunner income you have gotten on your bank account during 2020 (MobilePay payments from customers or BikeRunner). Example 10.000 DKK. 
3. Plus OR minus that with the balance of your Stripe account on the 31st of December 2020. Meaning: if your Stripe account was in minus (you owe BikeRunner money in commission), you take that amount minus your income. If your Stripe account was in plus (BikeRunner owe you money in commission), you take that plus the other income. Example -1500 DKK. 

Then the example equation to calculate total income for 2020 is 1500+10.000-1500 = 10.000 total in B-income. 

BikeRunner is also able to conduct a withdrawal of our database of your earnings for a certain time period, and send this document to you on an excel sheet. 

If you want to register your income proactively (on your preliminary tax statement/forskudsopgørelse for this year or next) – you type them into field nr 210. If you do this – you estimate your income for the current or next year so that you pay tax in “real time”. You then (after the year is done) fill in the exact amount on your yearly statement/årsopgørelse when you know it, and if your estimate was good it fits well with the tax you have already paid. 

If you register your income retroactively (on your yearly statement/årsopgørelse – last year) – you type them into field 15. If you do this, you type in the exact income you had last year. The yearly B-income will then be stated in field 12.

You can read more about B-income at the Danish tax office (in danish) here: https://www.skat.dk/skat.aspx?oId=11173

Registering expenses at the tax office

Besides registering your income, you also register the expenses you have to perform a BikeRunner order. They will be deducted from your B-income, meaning you will pay less tax. This means for example:

1. Tools and other things you need – like maybe a brush for washing the bike
2. Tubes, tires, bicycle accessories and other spare parts
3. Bicycle oil and other bike service products
4. Public transport costs (meaning the actual cost of for example a train or bus ticket) 
5. Driving your own transportation- in Denmark called “skattefri kørselsgodtgørelse” (tax free driving compensation). 

This means that you should save all receipts from all expenses you have to perform a BikeRunner order. To make it easier for you to register – please keep a record of your expenses in for example an excel sheet where they are divided per month.  In the future we hope to be able to provide features for you on the platform to make it easier for you to always have an overview of your income and expenses. 

How much do I get in tax free driving compensation? 

You can get tax free driving compensation no matter what means of transport you use, the point is that you own this transportation vehicle. Below compensation is for the year 2021:

• Own car or motorcycle (below 20000 km/year): 3,44 DKK/km
• Own car or motorcycle (above 20000 km/year): 1,9 DKK/km
• Bicycle, moped, EU-moped or electric scooter: 0,54 DKK/km

If you want to register your expenses proactively (on your preliminary tax statement/forskudsopgørelse for this year or next) – you type them into field nr 425. If you do this – you estimate your expenses for the current or next year so that you get this tax deduction in “real time”. You then (after the year is done) fill in the exact amount on your yearly statement/årsopgørelse when you know it, and if your estimate was good it fits well with the tax deduction you have gotten. 

If you register your expenses retroactively (on your yearly statement/årsopgørelse – last year) – you type them into field 29. If you do this, you type in the exact expenses you had last year. 

Read more about the rules of registering income and expenses (in danish) when earning B-income at https://www.skat.dk/skat.aspx?oId=11173

If you make more B-income than 50.000 DKK a year, and want to start a personal company and receive orders from the platform as a company – please contact BikeRunner for further information.