Order on Payment of ATP Contributions for Recipients of Flexible Wage Subsidy

Order on Payment of ATP Contributions for Recipients of Flexible Wage Subsidy

Pursuant to Section 2c of the Act on Labour Market Supplementary Pension, cf. Act Consolidation No. 1110 of 10 October 2014, and Section 141 of the Act on Active Employment Policy, cf. Act Consolidation No. 701 of 22 May 2022, and following a proposal from the Board of the Labour Market Supplementary Pension, the following is enacted:

The Total ATP Contribution

Section 1. Contributions shall be paid to the Labour Market Supplementary Pension (ATP) for persons who receive flexible wage subsidies pursuant to Section 70f of the Act.

Subsection 2. The ATP contribution consists of
1) a contribution of 5 percent of the flexible wage subsidy, however, maximum 500 DKK per month, and
2) a contribution for the number of hours with subsidy, cf. Section 3, subsections 2 and 3, and which amounts to 2/3 of the contribution fixed pursuant to Section 15, subsection 1, of the Act on Labour Market Supplementary Pension.

Subsection 3. The contribution pursuant to subsection 2, no. 2, amounts to 1.23 DKK per hour. If the number of wage hours pursuant to subsection 2, no. 2, is less than 9 hours per week for weekly or 14-day paid periods or 39 hours per month for monthly paid persons, an ATP contribution shall be paid that corresponds to the contribution fixed pursuant to Section 15, subsection 1, of the Act on Labour Market Supplementary Pension. For calculation periods of less than one month, the ATP contribution shall be calculated proportionally in relation to the number of calendar days in the month.

The Recipient's Share of the ATP Contribution

Section 2. The recipient of the flexible wage subsidy bears the expense for the contribution pursuant to Section 1, subsection 2, no. 1. The contribution shall be rounded to the nearest whole DKK amount.

Subsection 2. The contribution is calculated on the basis of the flexible wage subsidy after deduction for wage income, cf. the Act's Section 123, subsection 2.

Subsection 3. The municipality withholds the contribution upon payment of the subsidy.

The Municipality's Share of the ATP Contribution

Section 3. The municipality pays the ATP contribution pursuant to Section 1, subsection 2, no. 2, and subsection 3. The contribution shall be rounded to the nearest whole DKK amount.

Subsection 2. The number of hours for which ATP contribution is paid pursuant to Section 1, subsection 2, no. 2, is calculated as the difference between 37 hours per week and the number of wage hours reported from employment in the flexible job to the income register, cf. the Act on an Income Register.

Subsection 3. ATP contribution on flexible wage subsidy received together with sick pay or resource process benefit, cf. Section 124, is calculated based on the number of hours that have been used for the calculation of the ATP contribution on the flexible wage subsidy in the last complete reporting period to the income register, cf. the Act on an Income Register.

Subsection 4. The State refunds 100 percent of the municipality's expenses for the ATP contribution.

The Municipality's Payment to ATP

Section 4. The ATP contribution is levied quarterly by the Labour Market Supplementary Pension. The levy is sent by the Labour Market Supplementary Pension to the municipality via digital mail. When paying the contribution to the Labour Market Supplementary Pension, the payment channel indicated by the Labour Market Supplementary Pension must be used. This may be the payment channel indicated in the levy, Information Service, Payment Service (Betalingsservice), or a corresponding payment solution. When paying via Payment Service, the amount is transferred automatically to the Labour Market Supplementary Pension. The payment must be made under the special SE number used for the payment of the flexible wage subsidy.

Subsection 2. The contributions pursuant to Section 1 fall due for payment on 1 July (for the 1st quarter), 1 October (for the 2nd quarter), 1 January (for the 3rd quarter), and 1 April (for the 4th quarter). The municipality pays the total contribution to the Labour Market Supplementary Pension.

Subsection 3. If the contributions fall due for payment on a bank holiday, the due date is deemed to be the next following banking day.

Subsection 4. If the municipality does not pay the contribution in time, it shall pay interest from the due date at the interest rate fixed at any time pursuant to Section 5 of the Interest Act. The interest is levied by the Labour Market Supplementary Pension.

The Municipality's Reporting to ATP

Section 5. The municipality reports once a month the total ATP contribution that shall be paid to the Labour Market Supplementary Pension for each individual recipient of the flexible wage subsidy. 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 separate SE number mentioned in Section 4, subsection 1.

Official Gazette A
2023 Published on 6 December 2023
4 December 2023. No. 1450.
Ministry of Employment,
Agency for Labour Market and Recruitment, file no. 23/08378 BE009702

Repayment of ATP Contribution

Section 6. If a person is required to repay the flexible wage subsidy for a period, the ATP contributions paid on this shall be transferred from the Labour Market Supplementary Pension to the municipality.

Entry into Force etc.

Section 7. This Order enters into force on 1 January 2024.

Subsection 2. Order No. 1344 of 30 November 2015 on payment of ATP contributions for recipients of flexible wage subsidy is repealed.

Agency for Labour Market and Recruitment, 4 December 2023 Jens Erik Zebis / Kirsten Brix Pedersen 4 December 2023. No. 1450.