As an employer in Denmark, each quarter you will receive payment orders from Samlet Betaling.
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.
Under each scheme, you can read about what you get from the contributions you pay into via Samlet Betaling:
Overview of the rates for 2017-2020
As a general rule, your contribution to Samlet Betaling will be automatically calculated on the basis of the ATP contribution that you pay for your employees. Each quarter, Samlet Betaling receives information on the total ATP contributions that you have paid to ATP Livslang Pension.
The paid ATP contributions are recalculated as a number of full-time employees by dividing the contribution by the ATP contribution rate that applies to the company:
The total paid ATP contribution / the applicable ATP rate = the number of full-time employees.
Paid ATP contribution: DKK 20,000 / applicable ATP rate: DKK 3,408
= 5.87 full-time employees.
When you receive a payment order, the contribution is calculated by looking at how much you have paid in ATP contributions in the following four periods:
Payment Order Received
Calculation Based On ATP Contributions Paid
|June||2 March - 1 June|
|September||2 June - 1 September|
|December||2 September - 1 December|
|March||2 December - 1 March|
Calculation of Praktikplads-AUB
However, the contributions to Praktikplads-AUB are calculated on the basis of the company’s Praktikplads-AUB financial statements. Your Praktikplads-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.
|Samlet Betaling will collect a total of||14 x current contribution rates|
You will receive a payment order from Samlet Betaling every quarter. However, contributions for Praktikplads-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.
You can pay in multiple ways:
Via a payroll service agency
Via a payment slip sent to Digital Post
Paying from a foreign account?
When paying contribution to Samlet Betaling use the following BIC/SWIFT and IBAN:
BIC/SWIFT: DABADKKK IBAN: DK3002164069201474
Remember to state your company’s CVR/SE number.
See an overview of your Payments (in Danish)
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:
|Q1||1 July||14 July|
|Q2||1 October||14 October|
|Q3||1 January||20 January|
|Q4||1 April||14 April|
You will receive the payment order via Digital Post approximately a month before the payment deadline.
If the payment deadline is a Saturday, Sunday or public holiday, the final deadline for payment will be the first subsequent working day.
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