Employer
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.
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 2017-2023
Calculation
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.
Example quarterly contribution:
Paid 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 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 |
New in 2024
When you receive a payment order for 2024, the contribution is calculated by looking at how much you have reported in ATP contributions in the following four periods:
Payment deadline | Calculation based on ATP contributions reported for |
---|---|
1 July 2024 | Q1 2024 |
1 October 2024 | Q2 2024 |
1 January 2025 | Q3 2024 |
1 April 2025 | Q4 2024 |
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 |
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.
Payment options
You can pay in multiple ways:
Via a payroll service agency
Via Betalingsservice
Via a payment slip sent to Digital Post
Please note that Samlet Betaling has a new creditor number and a new design. The new creditor number to use when paying for Samlet Betaling is: 86244705
Paying from a foreign account?
When paying contribution to Samlet Betaling use the following BIC/SWIFT and IBAN:
BIC/SWIFT: DABADKKK IBAN: DK30 0216 4069201474
Remember to state your company’s CVR/SE number.
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 | Due date | Payment deadline |
---|---|---|
Q1 | 1 July | 14 July |
Q2 | 1 October | 14 October |
Q3 | 1 January | 20 January |
Q4 | 1 April | 14 April |
New in 2024
In 2024 the due date and payment date are the same:
Quarter | Payment deadline |
---|---|
Q1 2024 | 1 July 2024 |
Q2 2024 | 1 October 2024 |
Q3 2024 | 1 January 2025 |
Q4 2024 | 1 April 2025 |
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.
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.