You must pay quarterly to your employees' 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.
The rates are divided into different contributions, depending on the employee’s number of working hours and how the employee is paid:
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).
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.
ATP contributions are calculated on the basis of the total number of hours in the individual salary period.
Hours’ is to be understood as - besides the actual amount of hours worked - also hours that can be considered working hours. Hours are working hours if you pay salary or other remuneration (for example, course hours, time off in lieu, breaks, senior days off and the like).
The hours are distributed based on salary periods
When the amount of hours for the salary period are measured, the hours must be included in the salary periods wherein the work was completed, the course was held, etc. This also applies to overtime work hours that are not taken as time off in lieu or which cannot be taken as time off in lieu (for example, due to a dismissal or resignation).
If the employee has a work schedule specified in advance with different numbers of working hours in the individual salary periods, you must measure the number of hours for the entire work schedule period. Then you must distribute the hours evenly between the salary periods of the work schedule period.
How to calculate
Both the company's and the employee's share of the ATP contribution must be reported. Use E-income for reporting ATP contributions on behalf of your employees – both the company's and the employee's share of the ATP contribution. Each quarter, the ATP contribution is collected based on your reporting in E-income.
If you cannot use E-income
If you cannot use E-income, you need to report ATP contributions on behalf of your employees using the self-service option below. ATP Livslang Pension will send you a payment collection form only if reporting has been received from you.
Report ATP Livslang Pension (in Danish)
There are several options when paying ATP contributions.
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.
See an overview of your company’s reports and payments to ATP Livslang Pension (in Danish)
Deadlines for reporting and payment
As a company, you must pay ATP contributions every quarter.
Final Date Of Payment
|Q1||10 April||1 May||7 May|
|Q2||10 July||1 August||7 August|
|Q3||10 October||1 November||7 November|
|Q4||10 January||1 February||7 February|
If you pay via your company's online banking service, the amount must be debited to the company's account by the due date for payment stated. If the payment deadline falls on a Saturday, Sunday or public holiday, payment may be made on the next working day.
The due date is the date from which interest accrues if ATP Livslang Pension receives your payment later than the due date for payment.
If your payment is late, ATP Livslang Pension will charge interests. The interest rate is 1.5 per cent to be exacted at the beginning of each month. This interest will be charged from the day the payment is due.
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