Regulatory Alerts2023-12-12
Order on Membership, Contribution Liability, Calculation and Reporting of Contributions to the Labour Market Supplementary Pension
The Danish Ministry of Employment issued this Order to regulate membership, contribution liability, calculation, and reporting for the Labour Market Supplementary Pension (ATP) effective January 1, 2024. It mandates that employers report monthly ATP contributions via the income register, specifying CVR/SE numbers and applicable contribution rates based on employee hours and employment type. The Order establishes specific annual contribution rates (A through F sats) and detailed tables for calculating per-period contributions for monthly, bi-weekly, weekly, and casual workers.
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