Employer
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.
Contribution rates
The rates are divided into different contributions, depending on the employee’s number of working hours and how the employee is paid:
monthly
bi-weekly
weekly
casual worker.
As an employer, you must report ATP contributions with an A-rate.
Contribution rates
Conditions
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 employees
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.
Read more
Are you in doubt about which employees you need to pay ATP contributions for?
Calculation
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
Reporting
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)
Read more
Payment
ATP Livslang Pension sends a payment order and, if relevant, a reminder to the company via Digital Post. If the company is registered outside of Denmark, you will get the payment order by regular mail to the company's address.
There are several options when paying ATP contributions.
Payment options:
Payroll service provider - if you are registered, the amount will be drawn automatically
Paying-in slips sent to Digital Post
Paying from a foreign account?
When paying contribution to ATP Livslang Pension use the following BIC/SWIFT and IBAN:
BIC/SWIFT: DABADKKK IBAN: DK44 0216 4069200834 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.
| Quarter | Reporting date | Due date | Final date of payment |
|---|---|---|---|
| Q1 | 10 April 2023 | 1 May 2023 | 7 May 2023 |
| Q2 | 10 July 2023 | 1 August 2023 | 7 August 2023 |
| Q3 | 10 October 2023 | 1 November 2023 | 7 November 2023 |
| Q4 | 10 January 2024 | 1 February 2024 | 7 February 2024 |
New payment dates in 2024
In 2024 there are new payment dates because the ATP contribution will be collected by Samlet Betaling in the future. Below you can see the reporting and payment dates for 2024:
| Quarter | Reporting date | Final date of payment |
|---|---|---|
| Q1 2024 | 10 April 2024 | 1 July 2024 |
| Q2 2024 | 10 July 2024 | 1 October 2024 |
| Q3 2024 | 10 October 2024 | 1 January 2025 |
| Q4 2024 | 10 January 2025 | 1 April 2025 |
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.
Due date
The due date is the date from which interest accrues if ATP Livslang Pension receives your payment later than the due date for payment.
For payments regarding Q1 2024 or later the due date and final date of payment are the same.
Late 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.
For payments regarding Q1 2024 or later:
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. The interest will be determined every six months, on 1 January and 1 July.
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 ATP Livslang Pension.
How we process personal data
In the following, you can learn more about what data ATP Livslang Pension processes, how we process the data and your rights in that connection.
