Regulatory Alerts2023-12-12
Order on Payment of ATP Contributions for Allowances in Adult and Further Education
The Danish Ministry of Employment, in collaboration with the Board of the Labour Market Supplementary Pension, issues regulations governing the payment of ATP contributions for allowances paid during adult and further education. The order establishes contribution rates of 4.26 DKK per hour for participants, with costs shared between the participant, unemployment insurance funds, and private employers based on membership status. It further details the quarterly collection, reporting, and reimbursement procedures managed by the Employer's Education Contribution and the Labour Market and Recruitment Agency.
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