Employer
Samlet Betaling is charged with calculating and collecting contributions for a number of schemes that employers in Denmark have to pay into.
You will receive quarterly invoices from Samlet Betaling. Invoices and other notifications are sent to the company via Digital Post on Virk.dk. If the company is registered outside of Denmark, you will get the payment order by regular mail.
What is Samlet Betaling?
Samlet Betaling is charged with calculating and collecting contributions for a number of schemes that employers in Denmark have to pay into. The obligation to contribute to the schemes is a statutory requirement. However, different terms apply concerning whether you must pay contributions to the individual schemes.
Contributions
Under each scheme, you can read about what you get from the contributions you pay into via Samlet Betaling:
Overview of the rates for 2017-2025
For the 1st quarter of 2024 and onwards, Samlet Betaling also collects the ATP contributions.
Calculation
From the 1st quarter of 2024, the calculation of your contribution to Samlet Betaling will be based on your reporting of ATP contributions. Previously, your contribution to Samlet Betaling was calculated based on your payment of ATP contributions.
Each quarter, Samlet Betaling receives information on the total ATP contributions that you have reported in eIncome.
The reported ATP contributions are recalculated as a number of full-time employees by dividing the reported contribution by the ATP contribution rate that applies to the company:
The total reported ATP contribution / the applicable ATP rate = the number of full-time employees.
Example quarterly contribution:
Reported ATP contribution: DKK 5,000 / applicable ATP rate: DKK 891
= 5.61 full-time employees.
Calculation periods
When you receive a payment order, the contribution is calculated by looking at how much you have reported in ATP contributions in the following four periods:
| End date of the pay period | Deadline for reporting | Deadline for payment | Quarter invoiced for |
|---|---|---|---|
| Q1 (1 January - 31 March) | 31 May | 1 July | 1st Quarter |
| Q2 (1 April - 30 June) | 31 August | 1 October | 2nd Quarter |
| Q3 (1 July - 30 September) | 30 November | 1 January | 3rd Quarter |
| Q4 (1 October - 31 December) | 28 February | 1 April | 4th Quarter |
Calculation of Læreplads-AUB
However, the contributions to Læreplads-AUB are calculated on the basis of the company’s Læreplads-AUB financial statements. Your Læreplads-AUB financial statement is prepared by AUB.
Calculation of FerieKonto (administration)
The administration contribution to FerieKonto is calculated on the basis of reports to FerieKonto. You must pay an administration contribution for each of your employees, calculated as one contribution per month for the months you have reported to FerieKonto.
Example:
| Month | Reports |
|---|---|
| January | 5 |
| February | 5 |
| March | 4 |
| Samlet Betaling will collect a total of | 14 x current contribution rates |
Read More
Payment
You will receive a payment order from Samlet Betaling every quarter. However, contributions for Læreplads-AUB are only collected once per year in connection with the payment order that Samlet Betaling sends in June.
Samlet Betaling sends a payment order and, if relevant, a reminder letter to the company via Digital Post. If the company is registered outside of Denmark, you will get the payment order by regular mail.
There are several options when paying your 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 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.
Via a payroll service bureau or payroll system: You can pay your contributions to Samlet Betaling via a payroll service agency or payroll system.
Paying from a foreign account: If you have a company abroad or a foreign bank, you must pay your 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
The contributions cannot be paid via e-invoicing (‘e-fakturering’). The 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 Payments (in Danish)
Read more
Here you can find answers to a number of questions about payment orders from Samlet Betaling.
Deadlines for payment
Samlet Betaling has the following payment deadlines:
| Quarter | Payment deadline |
|---|---|
| Q1 | 1 July |
| Q2 | 1 October |
| Q3 | 1 January |
| Q4 | 1 April |
You will receive the payment order via Digital Post approximately a month before the payment deadline. If you have a payment service agreement, an agreement with a payroll service agency or use a payroll system, you will not be sent a payment order. Instead, your payment will be made via the agreement you have set up.
If the payment deadline is a Saturday, Sunday or public holiday, the final deadline for payment will be the first subsequent working day.
Read more
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 Samlet Betaling.
How we process personal data
In the following, you can learn more about what data Samlet Betaling processes, how we process the data and your rights in that connection.
