Regulatory Alerts2023-12-04
Order on Payment of ATP Contributions for Recipients of Flexible Wage Subsidy
The Danish Ministry of Employment issues this order to regulate the calculation and payment of ATP pension contributions for individuals receiving flexible wage subsidies. It mandates that recipients pay a percentage-based contribution while municipalities pay a time-based contribution, with the state fully refunding municipal costs. The regulation establishes quarterly payment deadlines, reporting obligations, and a refund mechanism for overpayments, entering into force on January 1, 2024.
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