Regulatory Alerts2025-06-18
Order on Payment of ATP Contributions for Recipients of Cash Benefits and Other Benefits
The Danish Ministry of Employment, issued via the Agency of Labour Market and Recruitment, mandates the calculation and payment of mandatory and voluntary contributions to the Labour Market Supplementary Pension (ATP) for recipients of specific social benefits and partial pensions. The regulation defines contribution rates, eligibility conditions such as minimum benefit thresholds and continuous receipt periods, and the cost-sharing responsibilities between municipalities, Udbetaling Danmark, and the state. It further establishes quarterly payment schedules, digital reporting requirements, and interest penalties for late payments, with the order entering into force on July 1, 2025.
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