Samlet Betaling

For each full-time employee, you will pay DKK 787,25 (2024)* each quarter to Arbejdsgivernes Uddannelsesbidrag (the Employers’ Reimbursement System) (AUB).

The contribution ensures that you as employers can get reimbursed for salary payments by AUB when you have trainees or apprentices attending schooling or when your employees are taking supplementary training. You can read more about when you can get reimbursed by AUB:

Read more about Arbejdsgivernes Uddannelsesbidrag (AUB)

The contribution to Arbejdsmarkedets Erhvervssikring (Labour Market Insurance) (AES) is determined by your industry code.

View rates for AES contributions

If one of your employees gets an occupational disease, AES will process the case and pay compensation if the occupational disease is recognised. The compensation is financed via the contribution that you pay for your employees.

Read more about Arbejdsmarkedets Erhvervssikring (AES)

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.

For each full-time employee, you will pay DKK 891 (2024) every quarter to the Labour Market Supplementary Pension (ATP).

When you report and pay ATP contributions, your employees will be entitled to ATP Livslang Pension (Lifelong Pension). ATP Livslang Pension (Lifelong Pension) is automatically paid out to employees when they reach the state pension age.

As an employer, you must pay 2/3 of the contribution and the employee must pay 1/3 of the contribution through their salary.

Read more about Labour Market Supplementary Pension (ATP)

For each full-time employee, you will pay DKK 337,50 (2024) each quarter to Barsel.dk.

The contribution ensures that you as private employers can get reimbursed by Barsel.dk when you pay salary during maternity/paternity leave to your employees.

Please note that the reimbursement is a supplement to the reimbursement that you can receive from Udbetaling Danmark – Public Benefits Administration.

Read more about Barsel.dk

For each employee, you pay DKK 9,50 per month (2024) for the months in which you report to FerieKonto.

The contribution to FerieKonto covers the administration of the employers’ contributions and the holiday pay paid to employees. If you are obliged to report to FerieKonto, you are also obliged to pay contributions that cover FerieKonto’s costs.

Read more about FerieKonto

For each full-time employee, you will pay DKK 109,25 (2024) per quarter.

The contribution covers your expenses for LG (the Employees’ Guarantee Fund). LG ensures that employees will be paid salaries, pensions and holiday pay if the company they work for goes bankrupt. The contribution also covers expenses for ATP contributions that must be covered by the private labour market.

Read more about Finansieringsbidrag

For each full-time employee, you will pay DKK 5.00 (2024) per quarter to Lønmodtagernes Feriemidler.

Lønmodtagernes Feriemidler is a fund that administers accrued holiday pay from the transition period of the new Danish Holiday Act in 2020. The contribution covers the expenses of administering and investing holiday pay for employees.

Read more about Lønmodtagernes Feriemidler

Læreplads-AUB is a scheme aimed at ensuring that there are more workplacements created in Denmark. Læreplads-AUB can pay a subsidy to employers who meet the requirements for setting up workplacements. Employers who do not meet the requirements will instead have to pay a contribution to Læreplads-AUB.

Read more about Læreplads-AUB

For each full-time employee, you will pay DKK 0.00 (2024) each quarter to The Danish Labour Market Fund for Posted Workers.

The contribution ensures that The Danish Labour Market Fund for Posted Workers will cover missing salary payments, etc. for employees posted to Denmark from other EU and EEA countries.

Read more about The Danish Labour Market Fund for Posted Workers

The payment order from Samlet Betaling is calculated based on your reporting of ATP contributions. Therefore, you should first check if you have reported the correct contributions. You can do this on ATP Livslang Pension (Lifelong Pension) self-service.

If you have reported ATP contributions correctly and you still believe that the contribution to Samlet Betaling has been calculated on an incorrect basis, please contact Samlet Betaling.

Have you reported ATP on time? Log on to the self-service solution and see if you have reported ATP on time. The payment order will be sent to a company’s Digital Post on Virk.dk. You can see if there is a claim from Samlet Betaling by logging on to Samlet Betaling’s self-service solution.

If the company is not registered in Denmark, you will get the payment order by regular mail.

If your ATP contribution has been reported correctly and you still believe that the contribution for Samlet Betaling has been calculated using the wrong information, you must contact us.

The contribution to AES, AUB, Barsel.dk, FIB, AFU and Lønmodtagernes Feriemidler are calculated on the basis of paid ATP contributions.

The contributions will be collected with a delay of one quarter. This means that you will be paying for the employees that you had employed up until the company was shut down.

If you have paid too much or made a mistake while sending a payment to us, you must contact us. Then we will return the excess amount to you. If you need the amount transferred to another account than your NemKonto, you must contact us in writing.

If you have paid to another account/creditor’s number than Samlet Betaling’s, you must contact the owner of this account/creditor’s number to get your money returned.

If your company is not registered with the Danish Business Authority, Samlet Betaling will not be notified of changed addresses.

You can change your company’s postal address by logging in to the self-service solution.

If you change an address with Samlet Betaling, the change will also take effect for ATP - and vice versa.

The due date is the date from which interest is added if Samlet Betaling receives your payment later than the last timely payment day.

For payments regarding Q1 2024 or later the due date and payment date are the same.

If you exceed the payment deadline for your payment order, you will be sent two reminder letters asking you to pay. If the payment deadline is not met after several reminder letters, the claim will be sent to the bailiff’s court.

If you pay too late, you will have to pay interest on the amount that is still outstanding.

In the event of late payments for contributions, you will pay interest from the due date and until the payment is received. The interest is calculated based on the rate of interest that is stated in the act on interest for late payments.

The interest is an annual interest that matches Nationalbanken’s (Denmark’s central bank) official lending interest rate with a surcharge of 11.75 per cent (from 1 January 2024). The interest will be determined every six months, on 1 January and 1 July.

Bekendtgørelse om fællesopkrævning af visse arbejdsgiverbidrag mv.

Lovbekendtgørelse om arbejdsskadesikring

Lovbekendtgørelse om barselsudligning på det private arbejdsmarked

Lovbekendtgørelse om Arbejdsgivernes Uddannelsesbidrag

Lovbekendtgørelse om Lønmodtagernes Garantifond

Lovbekendtgørelse om arbejdsløshedsforsikring

Lovbekendtgørelse om sygedagpenge

Lovbekendtgørelse om godtgørelse og tilskud ved deltagelse i erhvervsrettet voksen- og efteruddannelse

Lovbekendtgørelse om aktiv socialpolitik

Lovbekendtgørelse om ferie

Bekendtgørelse om størrelsen af det ordinære bidrag til Arbejdsmarkedets Fond for Udstationerede i 2024

Lov om forvaltning og administration af tilgodehavende feriemidler

Bekendtgørelse om beregning af finansieringsbidrag

You are welcome to call or write if you have questions or disagree with a decision. If we cannot agree on a decision, you can complain to the Board of Appeal for ATP, etc. You must file a complaint no later than four weeks after you have received the decision. The complaint must be sent in writing.

The address is:

Ankenævnet for ATP m.m. Holmens Kanal 20 DK-1060 Copenhagen K.

ATP's customer ambassador

If you are dissatisfied with the service or guidance you have received from Samlet Betaling, you can contact ATP’s customer ambassador:

Contact the customer ambassador