Foreign companies wishing to provide goods and services in Denmark are liable to pay ATP contributions and must register with Erhvervsstyrelsen (the Danish Business Authority).
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.
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 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.
As an employer, you must report and pay the total ATP contributions for your employees.
How to report to ATP Livslang Pension:
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.
ATP Livslang Pension will send a payment order to the company on the basis of the ATP contributions that are reported.
When the ATP contribution has been paid, the company will receive a payment order from Samlet Betaling.
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)
There are several options when paying ATP contributions. Payment options:
Payroll service provider - if you are registered, the amount will be drawn automatically
Betalingsservice/Nets (Direct debit service)
Paying-in slips (FI-kort).
Paying from a foreign account?
When paying contribution to ATP Livslang Pension use the following BIC/SWIFT and IBAN:
BIC/SWIFT: DABADKKK IBAN: DK4402164069200834 Remember to state your company’s CVR/SE number. Please note, ATP Livslang Pension and Samlet Betaling have separate IBAN numbers.
Automatic payment via Betalingsservice
It is helpful to sign up ATP Livslang Pension for automatic payment via Betalingsservice.
Add ATP Livslang Pension to Betalingsservice (in Danish)
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