International company
Foreign companies wishing to provide goods and services in Denmark are liable to pay ATP contributions and must register with the Danish Business Authority (Erhvervsstyrelsen)
What is an ATP contribution?
When you report and pay ATP contributions, your employees will be entitled to ATP Livslang Pension. As an employer, you pay 2/3 of your employees' ATP contributions. You should deduct the other third from your employees' salaries.
Conditions
If you have employees who work in Denmark, you must pay ATP contributions for them unless they are covered by social security in another country.
In general, you are required to pay ATP contributions on behalf of your employees when they:
are employees
are aged 16 or more (there is no upper age limit)
work in Denmark or are posted by a Danish employer to work in another country
work at least nine hours per week
work at least 18 hours in a two-week period
work at least 39 hours per month.
You are also required to pay ATP contributions on behalf of employees who continue working while drawing ATP Livslang Pension.
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Are you in doubt about which employees you need to pay ATP contributions for?
What you need to do
First, the company must have a CVR/SE no. You can get this by registering the company with the Danish Business Authority (Erhvervsstyrelsen) no later than 8 days after the first salary payment: Set up your business. Links to The Danish Business Authority
Contact ATP Livslang Pension when you have a CVR/SE no. ATP Livslang Pension will register the company so you can start reporting ATP contributions.
You may also have to register your company at the Registration of Foreign Services: Registration of Foreign Services (RUT)
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Reporting
As an employer, you must report and pay the total ATP contributions for your employees.
How to report your ATP contributions:
You must have a CVR/SE-no. You apply for a CVR/SE-no. by filling out a form at Erhvervsstyrelsen (the Danish Business Authority). Link til The Danish Business Authority You may also have to register your company at the Registration of Foreign Services: Registration of Foreign Services (RUT)
Report ATP contributions each quarter using the form you find at the bottom of this page.
The joint collection unit Samlet Betaling will send a payment order to the company on the basis of the ATP contributions that are reported. If the foreign company has been set up with a Danish address and signed up for Digital Post, the payment order will be sent via this channel.
Report ATP Livslang Pension (in Danish)
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Payment
Once you have reported ATP contributions, you will receive a payment order via Digital Post. If the company is registered outside of Denmark, you will get the payment order by regular mail to the company's address.
The payment order comes from Samlet Betaling, which invoices ATP contributions and 8 other statutory contributions.
You must pay the total ATP contributions for your employees. This means both your share as an employer and the employee’s share. 1/3 of the contribution must be deducted from the employee’s salary.
How to pay your ATP contributions
The ATP contributions must be paid together with a number of other statutory contributions. Samlet Betaling will invoice the contributions four times per year. In the payment order, you can see how much you need to pay for each type of contribution.
There are several options when paying ATP contributions to Samlet Betaling.
Payment options
Via a payment order sent through Digital Post: By default, you will receive a single payment order in Digital Post for the ATP contributions and the other contributions to Samlet Betaling. You can pay this via your online bank.
Via an automatic payment service agreement: You can set up an automatic payment service agreement (BS agreement) for Samlet Betaling where the ATP contributions are automatically paid together with your other contributions to Samlet Betaling. Please note that if you have previously had a BS agreement for the ATP contributions alone, ATP will no longer use this agreement. Create a BS agreement for Samlet Betaling.
Via a payroll service bureau or payroll system: You can pay your ATP contributions and other contributions to Samlet Betaling via a payroll service agency or payroll system. Please note that if you choose this option, you will pay your ATP contributions separately from the other contributions to Samlet Betaling.
Paying from a foreign account: If you have a company abroad or a foreign bank, you must pay your ATP contributions and other contributions to Samlet Betaling by international bank transfer. You will need to use the following payment details:
Danske Bank Holmens Kanal 2-12 1092 Copenhagen K
BIC/SWIFT: DABADKKK
IBAN: DK30 0216 4069201474
Remember to state the company’s CVR/SE no. in the message to the recipient
ATP contributions cannot be paid via e-invoicing (‘e-fakturering’). ATP contributions can only be paid in one of the ways mentioned in Executive Order no. 1622 of 12 December 2023 on the Labour Market Supplementary Pension Fund’s joint collection of contributions. Read the executive order.
If you have reported ATP contributions, you must pay on time even if you have not received a payment order.
If you are missing your payment order, please contact Samlet Betaling as soon as possible so that your payment can be made on time.
See an overview of your company’s reports and payments to ATP Livslang Pension (in Danish)
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Legislation etc.
Here you can find information on legislation, how to complain and read about how we process personal data.
Legal guidance
How to complain
If you are not satisfied with how you have been treated, you are welcome to contact ATP Livslang Pension.
How we process personal data
In the following, you can learn more about what data ATP Livslang Pension processes, how we process the data and your rights in that connection.
