More information about employees
Here you can find more detailed information on ATP contributions for employees in different situations.
If you employ an au pair, babysitter or other form of domestic help, you are considered a company and are therefore liable to pay ATP Livslang Pension and must register with Erhvervsstyrelsen (the Danish Business Authority).
How to register your company
You can register your company at the Registration of Foreign Services: Registration of Foreign Services (RUT)
How to report to ATP
You must have a CVR-no. You apply for a CVR-no. by filling out a form at Erhvervsstyrelsen (the Danish Business Authority).
When you have a CVR-no., contact ATP so you can begin reporting ATP contributions. You have to report DKK 284.00 a month per full-time employee.
Report ATP contributions each quarter using the form you find at the bottom of this page.
When you have reported, ATP will send you a charge which you must pay.
How to pay
Read more about how to pay your ATP Livslang Pension:
You are required to pay ATP contributions on behalf of your employees, even if other employers are also paying ATP contributions on their behalf.
If you have employees who work in Denmark, you must pay ATP contributions for the employee unless the employee in question is covered by social security in another country. The ATP legislation is part of the Danish legislation on social security. The rules of the ATP legislation apply unless superseded by international rules on social security. The EU rules in effect at any given time on social security have an impact on what needs to be paid in ATP contributions in a specific employment. The EU rules coordinate the use of legislation on social security for individuals moving within the EEA area and Switzerland. In these rules, it is a fundamental principle that an individual can only be covered by one member state’s legislation on social security at a time. You can read more about the rules on the official homepage of the European Union at Europa.eu
In general, you are required to pay ATP contributions on behalf of all employees you employ in Denmark – regardless of whether the employee is a Danish or foreign national.
In the case of foreign nationals, it is significant whether they are EEA or non-EEA nationals.
Please note that special rules apply to employees on Danish vessels.
Moreover, a social security agreement may have been entered into between Denmark and another country, resulting in different rules for employees from the respective country.
Employees who are EEA nationals
In general, you are required to pay ATP contributions on behalf of employees who are EEA nationals. In general, the social security legislation of the country of employment applies to the employee.
Public sector employees working abroad are generally subject to the legislation of the country in whose administration they are employed. This means that, generally, Danish public sector employees who are employed by the administration of another EEA country are not required to pay ATP contributions.
Employees who are non-EEA nationals
In general, you are required to pay ATP contributions on behalf of non-EEA nationals. You are not required to pay ATP contributions if:
the employee is employed in Denmark for a maximum of six months, or
the employee is employed in Denmark for educational purposes and his or her stay does not exceed 18 months.
For foreign public sector employees ATP contributions must generally be paid under the same rules applying to employees who are Danish nationals.