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Labour Market Insurance (AES)

Labour Market Insurance (AES)

AES contribution

As a company in Denmark, you must pay an AES contribution to safeguard your employees in case of occupational diseases.

What is AES contribution?

As a company (in Denmark), you are obliged to pay AES contributions to AES occupational diseases insurance (AES Erhvervssygdomssikring). The contribution consists of an AES rate and an industrial injury fee. The AES contribution ensures that a company’s employees are covered and can get compensation if they have an occupational disease recognised as an industrial injury.

The size of the AES contribution is calculated based on the amount that the company pays in ATP contributions for its employees and based on the company’s trade code. The AES contribution is collected by Samlet Betaling together with the other employer’s contributions.

The company will be signed up automatically

Companies do not need to take any action to be signed up.

AES occupational diseases insurance will automatically get information from ATP about the company’s paid ATP contributions, and therefore, companies will also automatically be signed up for AES occupational diseases insurance.

Who is covered?

The AES contribution covers the company’s employees in cases involving occupational diseases. An occupational disease is a disease that can be attributed to work or the conditions that the work has been performed under.

Read more about occupational diseases at aes.dk

Generally, all employees in Danish companies are covered by the company’s AES contribution. However, there are exceptions for self-employed persons/private entrepreneurs and co-working spouses that require a special kind of insurance.

Overview of who is covered by AES contributions

Covered By AES Contributions
Not Covered By AES Contributions
All employees that the company pays ATP contributions forSelf-employed people/private entrepreneurs
Employees that the company does not pay ATP contributions for, i.e. volunteers and unpaid helpers and employees working less than 9 hours per week.Co-working spouses
CEOs/Directors of an A/S, ApS or IVS type of company

If you are self-employed/a private entrepreneur, we advice you to get insurance for yourself and, if relevant, a co-working spouse via AES voluntary insurance.

Read more about AES voluntary insurance

Rates

AES occupational diseases insurance is not designed to generate profits. The rates are calculated to cover the costs for claims and administration.

The AES contribution is determined based on your company’s trade code.

get_app View the AES contribution rates for 2020 (PDF)

Calculating the AES rate

AES occupational diseases insurance calculates the annual AES rates for 16 different trade groups. The annual rates are determined based on:

  • The employment numbers from the past 5 years

  • The expenses for claims for the past 5 years

  • Estimates of the expenses for the coming year

get_app Download contribution rates 2019 (PDF)get_app Download contribution rates 2018 (PDF)

Payment

AES contribution is paid each quarter via a payment order from Samlet Betaling.

The AES contribution is collected together with the other employer’s contributions: AUB (the Employers’ Reimbursement System), maternity/paternity compensation, FIB – Financing Contributions, AFU (the Danish Labour Market Fund for Posted Workers) and Lønmodtagernes Feriemidler - administration contribution.

Payment deadlines for AES contribution

AES contribution and the other employer’s contributions that are collected via Samlet Betaling must be paid all at once per quarter. The payment deadlines are:

Amount Calculated Based On:
Paying-in Slip Sent
Charge Due For Payment
Payment Date
1st quarter 1 Jan - 31 MarchMid June1 July14 July
2nd quarter 1 Apr - 30 JuneMid Sep1 Oct14 Oct
3rd quarter 1 July - 30 SepMid Dec1 Jan20 Jan
4th quarter 1 Oct - 31 DecMid March1 Apr 14 Apr

Each quarter, the company will receive a combined payment order for the schemes it is covered by.

Late payment

If you pay later than the due date, AES will charge interest on the amount owed.

Read more about late payments here

Interest

The interest rate is determined by the National Bank official lending rate per 1 January and per 1 July with a premium of 8 %. Interests will be calculated from the due date of the payment. The interest amount is fixed by law.

Temp Agencies

It is the temp agency’s customers that must pay AES contributions for temps. Therefore, as a temp agency, you must report how many hours the temps have worked for the agency’s customers.

The temp agency must report the following information:
About the temp agency:
  • SE number

  • Year and quarter

About the customers:
  • The customer’s SE number

  • The customer’s company name

  • The number of temp hours in total per customer per quarter

Deadlines for reporting hours worked by temps

Quarter
Reporting Period
Deadline For Notification
January quarter1 Jan - 31 March22 May
April quarter1 April - 30 June22 August
July quarter1 July - 30 Sep22 November
October quarter1 Oct - 31 Dec22 February

Self-employed or private entrepreneurs

Self-employed or private entrepreneurs can sign up for AES occupational diseases insurance. This allows them to have insurance if they get sick themselves and are awarded a compensation for a recognised occupational disease. Everyone who works is at risk of getting an occupational disease.

If you are self-employed or a private entrepreneur, it is voluntary whether you want to pay AES contribution to voluntary insurance for self-employed people or private entrepreneurs.

Sign up for AES voluntary insurance

Fishermen can also be covered

As a self-employed fisher you are not automatically covered against occupational diseases.

You can also sing up for AES occupational diseases insurance. All you need to do is to register as described above.

Co-working spouses

As a co-working spouse, you are not automatically insured against occupational diseases. If you are a paid employee as well as a spouse or a co-working spouse without a salary agreement, you must sign up for AES voluntary insurance for self-employed people or private entrepreneurs in order to be insured if your occupational disease is recognised.

Sign up for AES voluntary insurance

Sign up in time

The time at which you sign up for AES voluntary insurance has an impact on the size of the compensation you can receive. You will get full compensation if you have been signed up for the entire period where the harmful impact that has caused the occupational disease has occurred. If you sign up after the harmful impact has occurred, the compensation can be reduced or be annulled.

Because it may take several years of working under harmful conditions before a potential disease develops, it is important to have insurance against occupational diseases for as long as one is working.

Payment order once per year

The first payment covers the rest of the year. Subsequently, you will receive a payment order once per year in the month of December with a deadline for payment in January. You can add the payment order to Betalingsservice.

If you do not pay for AES voluntary insurance, you are not covered if you get an occupational disease. If you wish to cancel your insurance, you can do so at the end of the year for which you have paid.

What does AES voluntary insurance cost?

The AES contribution is determined based on your company’s trade code. Self-employed persons/private entrepreneurs pay the same as other companies.

Read more about AES contribution

You can see your trade code at your registration certificate or search the CVR database. If your trade code is incorrect, you must correct it yourself.

Half price - full compensation

If you are working half-time or less in your own company, you only have to pay half price. However, any potential compensation for an occupational disease will always be calculated on the basis of the full rate.

Greenland

All employers in Greenland must pay AES contribution. AES contribution is paid in arrears and must be paid each year on 1 April.

Companies do not need to take any action to be signed up.

AES occupational diseases insurance collects information on the number of employees and the individual employees’ annual incomes from the Tax Agency in Greenland and therefore, companies will also automatically be signed up for AES occupational diseases insurance.

Employers working with fishing, trapping, sheep farming or hunting etc. do not have to pay AES contribution.

Information concerning external consultants and freelancers

If a company has withheld A-taxes for external consultants or freelancers, then, it may include part of the bill for the AES contribution, due to the method of calculation. If this is the case, you can have this corrected by contacting Center for Arbejdsskader in Greenland and present documentation for the external labour.

Read the Administrative Order on the collection of AES contribution in Greenland (information in Danish)

get_app Bekendtgørelse Grønland (PDF)

Contact AES Greenland

All questions concerning AES contributions can be sent to Center for Arbejdsskader in Greenland:

Telephone: 34 20 90

Telephones are open on all weekdays between 9 a.m. - 3 p.m.

Email: aesbidrag@atp.dk

Updated 02.02.2021
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