Thank you for your question. The law on employment is pretty strict. Once you have entered into an employment agreement, the employee cannot be dismissed without legally valid reason. One such valid reason is when the company does not have enough working tasks for the employees or ability to pay salaries. Under these circumstances, the company may terminate a new employee. The employee who was most recently employed shall be dismissed first. Due to this reasoning, you might be able to dismiss the employee in question.
There are no general force majeure rules in the law that you can rely on in a case like this. Until the Agreement is terminated you will therefore be obliged to pay salary and offer other agreed benefits. An alternative is of course to discuss the situation with the employee and agree on another starting date due to the circumstances. It could also be worthwhile to explore the new rules on compensation to employers as part of the Corona-packages from the government.
We hope you will find a solution together with your employee.