ATP rates and payment terms are changing in 2024

New payment dates in 2024

Please notice the new payment dates in 2024 due to the ATP contribution being collected by Samlet Betaling going forth.

The reporting and payment dates for 2024:

The interest rate is 1.5 per cent to be exacted at the beginning of each month. This interest will be charged from the day the payment is due.

Previously ATP worked with bot a due date and a final payment date, however; for payments regarding Q1 2024 or later the due date and final date of payment are the same.

Paying by online banking service

If you pay via your company’s online banking service, the amount must be debited to your company’s account by the due date for the payment stated. If the payment deadline falls on a Saturday, Sunday or public holiday, payment may be made on the next working day.

ATP rates have increased

Paid Monthly

A-rate Employee share Employer share Total per month
Min. 117 hours/month 99.00 DKK 198.00 DKK 297.00 DKK
78 - 116 hours/month 66.00 DKK 132.00 DKK 198.00 DKK
39 - 77 hours/month 33.00 DKK 66.00 DKK 99.00 DKK
Under 39 hours/month 0.00 DKK 0.00 DKK 0.00 DKK

Paid bi-weekly

A-rate Employee share Employer share Total per 14 days
Min. 54 hours/14 days 52 DKK 104 DKK 156.60 DKK
36 - 53 hours/14 days 34.80 DKK 69.60 DKK 104 DKK
18 - 35 hours/14 days 17.40 DKK 34.80 DKK 52 DKK
Under 18 hours/14 days 0.00 DKK 0.00 DKK 0.00 DKK

Paid weekly

A-rate Employee share Employer share Total per week
Min. 27 hours/week 26 DKK 52 DKK 78.30 DKK
18 - 27 hours/week 17.40 DKK 34.80 DKK 52 DKK
9 - 18 hours/week 8.70 DKK 17.40 DKK 26.10 DKK
Under 9 hours/week 0.00 DKK 0.00 DKK 0.00 DKK

Casual Labour

Casual labourers Employee share Employer share Total per hour
Per hour 0.71 DKK 1.42 DKK 2.13 DKK

Get assistance with atp

Write a short comment about your issue below,
and one of our consultants will be in contact with you shortly.
Or just book a meeting with one of our consultants.

Get assistance

* By checking GDPR Consent, you agree to let us store the information you provided in our system. You can always contact us to permanently remove your data. 

latest news

Unused Holiday Days

As part of the Danish Holiday Act, there is a mandatory reporting and payment obligation each November.

Navigating Cross-Border Payroll and Social Security Compliance after the EU Court’s C-329/23 Ruling

In today’s globalised economy, businesses increasingly face the challenge of managing payroll and social security for employees working across multiple countries. The complexity of these tasks becomes apparent when workers or self-employed individuals operate in several jurisdictions, raising the question: which country’s social security system should apply? This issue took centre stage in the recent EU Court of Justice case C-329/23, which has far-reaching implications for companies dealing with cross-border payroll and social security compliance.

do you have any questions?

* By checking GDPR Consent, you agree to let us store the information you provided in our system. You can always contact us to permanently remove your data. 

Scroll to Top