Order on Payment of ATP Contributions for Allowances in Adult and Further Education

Order on Payment of ATP Contributions for Allowances in Adult and Further Education

Pursuant to Section 13, subsections 6-8 and 21, of the Act on Allowances and Subsidies for Participation in Vocational Adult and Further Education, cf. Act Consolidation No. 601 of 22 May 2019, as amended by Act No. 1538 of 12 December 2023, and Section 2c of the Act on the Labour Market Supplementary Pension, cf. Act Consolidation No. 1110 of 10 October 2014, and after consultation with the Minister for Children and Education and upon the recommendation of the Board of the Labour Market Supplementary Pension, it is hereby ordered:

The Total ATP Contribution

Section 1. Contributions shall be paid to the Labour Market Supplementary Pension for education participants who receive full allowances pursuant to the Act on Allowances and Subsidies for Participation in Vocational Adult and Further Education.

Subsection 2. Contributions shall be paid for each hour for which an allowance is paid, cf. subsection 1.

Subsection 3. The Board of the Labour Market Supplementary Pension sets the hourly contribution in relation to the annual contribution set pursuant to Section 15, subsection 1, of the Act on the Labour Market Supplementary Pension. The annual contribution amounts to 2.13 DKK per hour.

Subsection 4. For education participants receiving allowances, cf. subsection 1, the hourly contribution amounts to 200% of the annual contribution pursuant to subsection 3, corresponding to 4.26 DKK per hour.

The Participant's Share of the ATP Contribution

Section 2. An education participant who is a member of an unemployment insurance fund (a-kasse) pays 1/3 of the contribution pursuant to Section 1. The participant's contribution share for a week is rounded down to the nearest whole DKK amount.

Subsection 2. An education participant who is not a member of an unemployment insurance fund pays 1/2 of the contribution pursuant to Section 1. The participant's contribution share for a week is rounded down to the nearest whole DKK amount.

Subsection 3. The Employer's Education Contribution withholds the contribution when paying the allowance.

The Unemployment Insurance Funds' and Employers' Share of the ATP Contribution for Education Participants Who Are Members of an Unemployment Insurance Fund

Section 3. 1/3 of the contribution pursuant to Section 1 is paid by the unemployment insurance funds for education participants who are members of an unemployment insurance fund.

Subsection 2. The unemployment insurance funds' contribution share pursuant to subsection 1 for a week is rounded down to the nearest whole DKK amount.

Subsection 3. To cover the unemployment insurance funds' expenses for financing the contribution, cf. subsection 1, the funds may levy a special contribution, which is considered part of the total membership contribution to the unemployment insurance fund, cf. Section 77, subsections 1 and 8, of the Act on Unemployment Insurance etc. No contribution may be levied from pensioners or from members of an unemployment insurance fund who are exempt from paying contributions pursuant to Section 77, subsection 10, of the Act on Unemployment Insurance etc.

Subsection 4. The Agency for Labour Market and Recruitment calculates, based on an estimate of the number of hours for which allowances are to be paid, cf. subsection 1, the contribution that may be levied per member in the coming financial year, cf. subsection 3. The contribution is the same for all unemployment insurance funds. The contribution for part-time insured persons amounts to 2/3 of the contribution for full-time insured persons.

Subsection 5. The contribution, cf. subsection 3, is adjusted by an amount corresponding to the surplus or deficit that the contributions paid in the most recently completed financial year have resulted in, in relation to the total adjusted contribution that, according to the accounts for that year, should have been paid.

Subsection 6. The unemployment insurance funds' contributions pursuant to this provision are paid to the State in accordance with the rules in Section 10 of the Order on Requirements and Supervision of the Economy and Accounting of Recognized Unemployment Insurance Funds etc. The contribution amounts to 1/12 of the annual amount for each month, rounded to the nearest whole DKK amount.

Section 4. 1/3 of the contribution pursuant to Section 1 is paid as a financing contribution by private employers for education participants who are members of an unemployment insurance fund.

Subsection 2. The private employers' contribution share pursuant to subsection 1 for a week is rounded down to the nearest whole DKK amount.

Subsection 3. The financing contribution is calculated in accordance with the rules in the Order on the Calculation of Financing Contributions.

Subsection 4. The Labour Market Supplementary Pension handles the collection and recovery of financing contributions from employers in accordance with the rules in the Order on Joint Collection of Certain Employer Contributions.

The Employers' Share of the ATP Contribution for Education Participants Who Are Not Members of an Unemployment Insurance Fund

Section 5. 1/2 of the contribution pursuant to Section 1 is paid as a financing contribution by private employers for education participants who are not members of an unemployment insurance fund.

Subsection 2. The private employers' contribution share pursuant to subsection 1 for a week is rounded down to the nearest whole DKK amount.

Subsection 3. The financing contribution is calculated in accordance with the rules in the Order on the Calculation of Financing Contributions.

Subsection 4. The Labour Market Supplementary Pension handles the collection and recovery of financing contributions from employers in accordance with the rules in the Order on Joint Collection of Certain Employer Contributions.

Calculation and Transfer of the ATP Contribution to ATP

Section 6. The ATP contribution is collected quarterly by the Labour Market Supplementary Pension. The collection is sent by the Labour Market Supplementary Pension to the Employer's Education Contribution and is paid under the specific SE-numbers used when paying allowances for participation in vocational adult and further education for insured and non-insured persons, respectively.

Subsection 2. The contributions become due for payment on 1 July (for the first quarter), 1 October (for the second quarter), 1 January (for the third quarter), and 1 April (for the fourth quarter). The total contribution is transferred by the Employer's Education Contribution to the Labour Market Supplementary Pension.

Subsection 3. If the contributions become due for payment on a bank-closed day, the due date is deemed to be the next coming bank day.

Subsection 4. If the Employer's Education Contribution does not pay the contribution on time, the Employer's Education Contribution shall pay interest from the due date at the interest rate currently set pursuant to Section 5 of the Interest Act. The interest is collected by the Labour Market Supplementary Pension.

The Employer's Education Contribution's Application for Reimbursement to the Ministry of Employment

Section 7. Prior to paying the total ATP contribution, cf. Section 6, the Employer's Education Contribution requests the Ministry of Employment for reimbursement for the part of the total contribution that is to be paid by the unemployment insurance funds and private employers, cf. Sections 3-5.

Subsection 2. The application must contain information about the total quarterly contribution to be paid for
1) the insured, and
2) the non-insured.

The Employer's Education Contribution's Reporting to ATP

Section 8. The Employer's Education Contribution continuously reports the total ATP contribution, cf. Section 1, that is to be paid to the Labour Market Supplementary Pension for each individual allowance recipient. The reporting is made to the income register pursuant to Section 3, subsection 1, no. 7, of the Act on an Income Register and under the SE-numbers mentioned in Section 6, subsection 1.

Repayment of ATP Contributions

Section 9. If an education participant is to repay an allowance to the Employer's Education Contribution, the ATP contribution paid for this allowance shall be repaid by the Labour Market Supplementary Pension to the Employer's Education Contribution.

Subsection 2. Repayment of ATP contributions relating to the current financial year is adjusted via the quarterly payments.

Entry into Force

Section 10. This Order enters into force on 1 January 2024.

Subsection 2. Order No. 1789 of 27 December 2018 on the payment of ATP contributions for allowances in adult and further education is repealed.

The Agency for Labour Market and Recruitment, 12 December 2023

Jens Erik Zebis
/ Kirsten Brix Pedersen