Regulatory Alerts2023-12-12
Order on Payment of ATP Contributions When Paying Sickness and Parental Benefit
The Danish Ministry of Employment issued an order effective 1 January 2024 regulating the payment of Labour Market Supplementary Pension (ATP) contributions when sickness or parental benefits are paid. The regulation mandates that benefit recipients bear one-third of the contribution while employers or public authorities bear two-thirds, with specific calculation rules for hourly rates and quarterly payment deadlines. It further establishes procedures for monthly reporting, financing contributions from employers to public payers, and the repayment of contributions in cases of erroneous benefit payments.
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