Order on the Calculation of Contributions to the Labour Market Occupational Insurance

Order on the Calculation of Contributions to the Labour Market Occupational Insurance

Pursuant to Section 56, Paragraph 1, and Section 58 b, Paragraph 3, of the Act on Occupational Injury Insurance, cf. Statutory Order No. 919 of 25 June 2024, the following is enacted:

Contribution Liability

Section 1. Insured employers and voluntarily insured persons, cf. Section 48, of the Act on Occupational Injury Insurance, shall pay contributions to the Labour Market Occupational Insurance to cover expenses related to occupational diseases.

Paragraph 2. The contribution is collected by the Labour Market Supplementary Pension (Arbejdsmarkedets Tillægspension) together with other contributions included in a joint collection, cf. Section 55, Paragraph 3, of the Act on Occupational Injury Insurance.

Determination of Contributions

Section 2. The Board of the Labour Market Occupational Insurance sets the contribution rates for each calendar year as an annual contribution per full-time equivalent employee. The contribution rates are set by industry based on the expected expenses related to the respective industry, cf. Section 58, Paragraph 2, of the Act on Occupational Injury Insurance.

Paragraph 2. In the calculation of the expected expenses, cf. Section 58, Paragraphs 3 and 4, of the Act on Occupational Injury Insurance, the injury expenses and calculated number of full-time equivalent employees registered by the Labour Market Occupational Insurance during a preceding five-year period are included. To this are added amounts collected for the establishment of funds to offset surpluses and deficits in industry subgroups, cf. Section 58 b, Paragraph 2, of the Act on Occupational Injury Insurance, as well as expected expenses for administration, etc., for the individual calendar year.

Paragraph 3. The contribution rates are adjusted in accordance with the rules on discounts, cf. Section 58 c, of the Act on Occupational Injury Insurance.

Section 3. The Labour Market Occupational Insurance may calculate a separate surcharge if an increase in injury expenses for a single industry (DB code) affects the total industry subgroup to such an extent that the annual contribution for the industry subgroup increases by 50 percent or more. It is a condition that, in addition to an increase in injury expenses, there has been a decrease in the number of employees within the industry of 50 percent or more within a period of at most 10 years.

Paragraph 2. The separate surcharge, cf. Paragraph 1, may, however, not exceed the part of the industry's average expenses that exceeds the average expense per full-time equivalent employee in the corresponding industry subgroup. In calculating the average expense per employee for the industry subgroup, the expenses in the industry in question are not included.

Paragraph 3. The separate surcharge is included in the contribution rates and is paid by all insured employers and voluntarily insured persons.

Industry Affiliation

Section 4. The Labour Market Occupational Insurance assigns all employers and voluntarily insured persons to an industry subgroup, cf. Section 58 a, of the Act on Occupational Injury Insurance, based on the employer's current main industry code (DB code).

Paragraph 2. Employers are registered with the current main industry code appearing in the Central Business Register (CVR) or eIncome at SKAT. In the event of conflicting information, the registration in the CVR is used. Employers under bankruptcy are registered with the main industry code that was used prior to the entry of the bankruptcy.

Paragraph 3. A change of main industry code that results in a change of industry subgroup has effect only for the future.

Calculation of Contributions

Section 5. The contribution is calculated quarterly by the Labour Market Occupational Insurance based on the total contributions to the Labour Market Supplementary Pension reported by the employer for the relevant quarter and based on the contribution rate relevant to the employer, cf. Section 2.

Paragraph 2. In the calculation, cf. Paragraph 1, the industry code, cf. Section 4, with which the employer is registered on the first day of the quarter to which the ATP contribution relates, is used.

Paragraph 3. The contribution for each quarter amounts to ¼ of the annual contribution, for each time the Labour Market Supplementary Pension has received a report for what corresponds to a full ATP contribution for members who are paid monthly, cf. Section 15, of the Act on the Labour Market Supplementary Pension.

Paragraph 4. The contribution is calculated for each quarter by dividing the total ATP contribution reported by the employer by a full ATP contribution for a quarter, and multiplying this by the set quarterly contribution for the Labour Market Occupational Insurance to which the reported ATP contribution relates.

Paragraph 5. Contributions are collected in accordance with the rules applicable to Samlet Betaling (Total Payment), which is the technical joint collection solution used by the Labour Market Supplementary Pension to collect a number of contributions administered by the Labour Market Supplementary Pension.

Paragraph 6. The calculation of the total reported contributions to the Labour Market Supplementary Pension is made for each ATP paying unit.

Section 6. Employers who use temporary agency workers shall pay contributions for this. The contribution is calculated quarterly based on the contribution rate relevant to the employer, cf. Section 2, and information on the actual number of hours the employer has used temporary agency workers in a preceding quarter. The temporary employment agencies shall report this information to the Labour Market Occupational Insurance.

Right of Appeal

Section 7. Appeals against decisions on contributions made by the Labour Market Occupational Insurance may, within a period of 4 weeks after the appellant has received the decision, be brought before the ATP Appeal Board, cf. Section 28, of the Act on the Labour Market Supplementary Pension.

Entry into Force

Section 8. This Order enters into force on 1 January 2025.

Paragraph 2. Order No. 1379 of 28 November 2023 on the calculation of contributions to the Labour Market Occupational Insurance is repealed.

The Board of the Labour Market Occupational Insurance, 28 November 2024

Bente Overgaard
/ Anne Kristine Axelsson

28 November 2024. No. 1277.
Employment Ministry,
AES, ref. no. AES-01-02-000316560
BE010100

Published in Lovtidende A
2024 Published on 30 November 2024