ATP contribution rates
As an employer, you must report ATP contributions with an A-rate.
There may be cases where public companies are permitted to use other ATP rates (B, C, D, or F rates).
| A-rate | Employee share | Employer share | Total per month |
|---|---|---|---|
| Min. 117 hours/month | 94.65 DKK | 189.35 DKK | 284.00 DKK |
| 78 - 116 hours/month | 63.10 DKK | 126.25 DKK | 189.35 DKK |
| 39 - 77 hours/month | 31.55 DKK | 63.10 DKK | 94.65 DKK |
| Under 39 hours/month | 0.00 DKK | 0.00 DKK | 0.00 DKK |
If you only use the employee proportion as a parameter in your payroll system, you will see that the contribution in some cases cannot be shared equally between the employer proportion and the employee proportion without rounding up/down.
In the form below, you can see how this problem occurs and which employee contributions must be entered in your payroll system to report full ATP contributions on an annual basis.
| A-rate | Employee share | Employer share | Total per month |
|---|---|---|---|
| Min. 117 hours/month | 94.67 DKK | 189.34 DKK | 284.01 DKK |
| 78 - 116 hours/month | 63.12 DKK | 126.24 DKK | 189.36 DKK |
| A-rate | Employee share | Employer share | Total per 14 days |
|---|---|---|---|
| Min. 54 hours/14 days | 49.80 DKK | 99.60 DKK | 149.40 DKK |
| 36 - 53 hours/14 days | 33.20 DKK | 66.40 DKK | 99.60 DKK |
| 18 - 35 hours/14 days | 16.60 DKK | 33.20 DKK | 49.80 DKK |
| Under 18 hours/14 days | 0.00 DKK | 0.00 DKK | 0.00 DKK |
| A-rate | Employee share | Employer share | Total per week |
|---|---|---|---|
| Min. 27 hours/week | 24.90 DKK | 49.80 DKK | 71.10 DKK |
| 18 - 27 hours/week | 16.60 DKK | 33.20 DKK | 47.40 DKK |
| 9 - 18 hours/week | 8.30 DKK | 16.60 DKK | 23.70 DKK |
| Under 9 hours/week | 0.00 DKK | 0.00 DKK | 0.00 DKK |
| Casual labourers | Employee share | Employer share | Total per hour |
|---|---|---|---|
| Per hour | 0.67 DKK | 1.34 DKK | 2.01 DKK |
Here you can see the historical ATP contributions rates from 2009 to the present.
atp-contribution rates from 2009 (PDF)