Employer Contributions in Denmark | Samlet Betaling
Samlet Betaling is responsible for calculating and collecting employer contributions for various statutory schemes in Denmark. This guide explains the calculation methods, payment deadlines, and compliance requirements for employers.
Your company will receive quarterly invoices (and other notifications) from Samlet Betalingare sent via Digital Post on Virk.dk. If your company is registered outside of Denmark, the payment order will arrive by regular mail.
What is Samlet Betaling?
Samlet Betaling is a system used to calculate and collect contributions that employers in Denmark must pay into various schemes.
These schemes include pension funds, health insurance, and other statutory contributions. It is a statutory requirement to contribute to the scheme, however, different terms apply depeding on whether you must pay contributions to the individual schemes or not.
Calculation
The calculation of contributions is based on several factors, including the number of employees and their salaries.
From the first quarter of 2024, the calculation of your contribution to Samlet Betaling will be based on your reporting of ATP contributions. Previously, your contribution to Samlet Betaling was calculated based on your payment of ATP contributions.
Each quarter, Samlet Betaling receives information on the total ATP contributions that you have reported in eIncome.
The reported ATP contributions are recalculated as a number of full-time employees by dividing the reported contribution by the ATP contribution rate that applies to the company: Total reported ATP contribution / applicable ATP rate = number of full-time employees.
Read more about each scheme and what you get from your contributions via Samlet Betaling here:
Arbejdsgivernes Uddannelsesbidrag (AUB)
Each quarter, you will pay DKK 787.25 (2024) per full-time employee to Arbejdsgivernes Uddannelsesbidrag (AUB).
This payment helps employers get reimbursed for salaries when trainees or apprentices attend school or when employees take extra training.
Learn more about AUB reimbursements here.
Arbejdsmarkedets Erhvervssikring (AES)
Your contribution to Arbejdsmarkedets Erhvervssikring (AES) depends on your industry code.
Check the AES contribution rates here.
If an employee gets an occupational disease, AES will handle the case and pay compensation if the disease is recognised. This is funded by your contributions.
Arbejdsmarkedets Tillægspension (ATP)
If your employees work in Denmark, you must pay ATP contributions unless they are covered by social security in another country.
Each quarter, you will pay DKK 891 (2024) per full-time employee to the Labour Market Supplementary Pension (ATP).
Paying ATP contributions ensures your employees receive ATP Livslang Pension (Lifelong Pension) when they reach the state pension age.
Employers pay two-thirds of the contribution, and employees pay one-third through their salary. More information is available here.
Barsel.dk
Each quarter, you will pay DKK 337.50 (2024) per full-time employee to Barsel.dk.
This payment allows private employers to get reimbursed by Barsel.dk for salaries paid during maternity/paternity leave.
This reimbursement is in addition to what you can receive from Udbetaling Danmark – Public Benefits Administration. Find more details here.
FerieKonto (Administration)
For each employee, you pay DKK 9.50 per month (2024) for the months you report to FerieKonto.
This contribution covers the administration of employer contributions and the holiday pay given to employees. If you are required to report to FerieKonto, you are also required to pay contributions that cover FerieKonto’s costs. Read more about FerieKonto.
Finansieringsbidrag
For each full-time employee, you will pay DKK 109.25 (2024) per quarter.
This contribution covers your expenses for LG (the Employees’ Guarantee Fund). LG ensures that employees receive their salaries, pensions, and holiday pay if their company goes bankrupt. It also covers expenses for ATP contributions required by the private labour market. Learn more about Finansieringsbidrag here.
Lønmodtagernes Feriemidler (Administration)
For each full-time employee, you will pay DKK 5.00 (2024) per quarter to Lønmodtagernes Feriemidler.
Lønmodtagernes Feriemidler is a fund that manages accrued holiday pay from the transition period of the new Danish Holiday Act in 2020. This contribution covers the costs of administering and investing holiday pay for employees.
Læreplads-AUB
Læreplads-AUB is a scheme aimed at creating more work placements in Denmark. It can pay a subsidy to employers who meet the requirements for setting up work placements. Employers who do not meet the requirements must pay a contribution to Læreplads-AUB.
The Danish Labour Market Fund for Posted Workers
For each full-time employee, you will pay DKK 0.00 (2024) per quarter to The Danish Labour Market Fund for Posted Workers.
This contribution ensures that the fund covers missing salary payments and other benefits for employees posted to Denmark from other EU and EEA countries.
Read more about The Danish Labour Market Fund for Posted Workers here.
Payment Deadlines
As an employers adhering to the specific payment deadlines for Samlet Betaling enables you to avoid penalties.
When you receive a payment order, the contribution is calculated by looking at how much you have reported in ATP contributions in the following four periods:
Samlet Betaling Calculation periods and payment deadlines
| Quarter | Pay period | Deadline for reporting | Payment deadline |
| Q1 | 1st of January - 31st of March | 31st of May, 2024 | 1st of July 2024 |
| Q2 | 1st of April - 30th of June | 31st of August, 2024 | 1st of October, 2024 |
| Q3 | 1st of July - 30th of September | 30th of November,2024 | 1st of January, 2025 |
| Q4 | 1st of October - 31st of December | 28th of February, 2025 | 1st of April, 2025 |
Note:
- You will receive the payment order via Digital Post about a month before the payment deadline.
- If you have a payment service agreement, an agreement with a payroll service agency, or use a payroll system, you will not receive a payment order. Instead, your payment will be made automatically through the agreement you have set up.
- If the payment deadline falls on a Saturday, Sunday, or public holiday, the final deadline for payment will be the next working day.
- Interests is added from the due date if your payment is later than the last timely payment day.
- Exceeding the payment deadline will result in two reminder letters asking for your payment before being sent to the bailiff’s court.
- You will pay interest from the due date until the payment is received.
- The interest rate is based on the rate stated in the act on interest for late payments. It is an annual rate that matches Nationalbanken’s (Denmark’s central bank) official lending rate plus 8%.
- For the period 1 July 2024 – 31 December 2024, the interest rate is 11.50%.
- The interest rate is updated every six months, on 1 January and 1 July.
Payment Methods
Payments can be made through various methods, including bank transfer and online payment portals.
Here are your payment options:
Via Digital Post
You’ll get a single payment order in Digital Post for your Samlet Betaling contributions. You can pay this through your online bank.
Automatic Payment Service
Set up an automatic payment service agreement (BS agreement) for Samlet Betaling to make things easier.
Payroll Service Bureau or System
You can also pay your contributions through a payroll service agency or payroll system.
Paying from a Foreign Account
If your company is abroad or you use a foreign bank, pay your contributions by international bank transfer. Use these details:
Bank: Danske Bank, Holmens Kanal 2-12, 1092 Copenhagen K
BIC/SWIFT: DABADKKK
IBAN: DK30 0216 4069201474
Don’t forget to include your company’s CVR/SE number in the message to the recipient.
Important Notes:
- You can’t pay contributions via e-invoicing (‘e-fakturering’). Payments must be made using one of the methods mentioned in Executive Order no. 1622 of 12 December 2023 on the Labour Market Supplementary Pension Fund’s joint collection of contributions. Read the executive order.
- If you’ve reported ATP contributions, make sure to pay on time even if you haven’t received a payment order.
- Make sure that you keep records of all transactions for compliance purposes.
Frequently Asked Questions
What about ATP?
For the 1st quarter of 2024 and onwards, Samlet Betaling also collects the ATP contributions.
What if my payment order is calculated incorrectly?
The payment order from Samlet Betaling is based on your reported ATP contributions. Here’s what you should do:
Check Your Reporting: First, ensure you have reported the correct ATP contributions. You can verify this on the ATP Livslang Pension (Lifelong Pension) self-service portal.
Contact Samlet Betaling: If your ATP contributions are correct but you still think the Samlet Betaling contribution is wrong, please contact Samlet Betaling for assistance.
What are the payment options?
- Digital Post: You receive a payment order in Digital Post and pay via your online bank.
- Automatic Payment Service: Set up a BS agreement for automatic payments.
- Payroll Service Bureau/System: Pay through a payroll service agency or system.
- Foreign Account: Pay by international bank transfer using specific bank details.
Why have I not received at payment order?
Have you reported ATP on time? Log on to the self-service solution and see if you have reported ATP on time. The payment order will be sent to a company’s Digital Post on Virk.dk. You can see if there is a claim from Samlet Betaling by logging on to Samlet Betaling’s self-service solution.
If the company is not registered in Denmark, you will get the payment order by regular mail.
Why did I received a payment order when the company has been shut down?
The contributions to AES, AUB, Barsel.dk, FIB, AFU, and Lønmodtagernes Feriemidler are based on the ATP contributions you have paid.
These contributions are collected one quarter later. This means you will still be paying for employees who were employed up until the company was shut down.
What if I made a mistake in my payment?
If you have overpaid or made a mistake with a payment, please contact us. We will return the excess amount to you. If you need the refund sent to a different account than your NemKonto, you must contact us in writing.
If you have paid to the wrong account or creditor’s number, you need to contact the owner of that account or creditor’s number to get your money back.
What do I do when my company has a new registered address?
If your company is not registered with the Danish Business Authority, Samlet Betaling will not be notified of address changes.
You can update your company’s postal address by logging in to the self-service portal.
Any address change with Samlet Betaling will also update your address for ATP, and vice versa.
How much is the interest rate, if I pay too late?
The interest rate is based on the rate stated in the act on interest for late payments. It is an annual rate that matches Nationalbanken’s (Denmark’s central bank) official lending rate plus 8%.
For the period 1 July 2024 – 31 December 2024, the interest rate is 11.50%.
How do I find information on legislation, how to complain, or read about how personal data is processed?
Legal acts and executive orders (in Danish):
Bekendtgørelse om fællesopkrævning af visse arbejdsgiverbidrag mv.
Lovbekendtgørelse om arbejdsskadesikring
Lovbekendtgørelse om barselsudligning på det private arbejdsmarked
Lovbekendtgørelse om Arbejdsgivernes Uddannelsesbidrag
Lovbekendtgørelse om Lønmodtagernes Garantifond
Lovbekendtgørelse om arbejdsløshedsforsikring
Lovbekendtgørelse om sygedagpenge
Lovbekendtgørelse om aktiv socialpolitik
Lov om forvaltning og administration af tilgodehavende feriemidler
Bekendtgørelse om beregning af finansieringsbidrag
How to complain:
You can to call or write if you have questions or disagree with a decision. If you cannot come to an agreement on a decision, your next step is to file a complaint to the Board of Appeal for ATP, etc. You must file the complaint no later than four weeks after you have received the decision. The complaint must be sent in writing.
The address is:
Ankenævnet for ATP m.m.
Holmens Kanal 20
DK-1060 Copenhagen K.
How is personal data processed?
In the following, you can learn more about what data Samlet Betaling processes, how they process the data and your rights in that connection.
Read more about the processing of your personal data
