Am I obligated to pay social security contributions?

As a rule employees working in Denmark have the right to social security contributions. See rules and exceptions here.

Employees in Denmark under the Danish social security law, have the right to social security contributions.

If your employees are not covered by this law, it will appear in EC regulation 883/2004.
 

The social security rules

When your employees are subject to Danish social security rules, you as a company must:

  • pay labour market supplementary pension (in Danish: ATP). Read more about ATP at What is ATP?
  • When you are obliged to pay ATP, you will also need to pay for the following.
  • for financial support scheme for trainees (in Danish: AUB).
  • contribution to maternity benefits.
  • pay contribution to labour market fund for occupational diseases (in Danish: AES).
  • pay their sickness benefits in connection with their illness.
  • insure your employees against workplace injuries. Learn more at Is the work environment my responsibility as an employer?

If you have questions on your responsibilities regarding social security contributions (comprising ATP, AES, AUB, financing contribution and contribution to maternity benefits), you should contact the ATP by phone +45 48 20 49 14.
 

How to pay the social security contributions in Denmark

In order to pay ATP and AES and other contributions for your employees, you must register as an employer.

You have to submit the registration at the latest 8 days after the first payment of wages.

If you do not have Danish CVR/SE number, you can register on Business in Denmark’s site ‘Where to register’
 

How to reclare ATP and AES?

  • You have to declare the ATP contribution to SKAT via their online tool “TastSelv Erhverv” under “eindkomst”.
  • After you have paid the ATP, you will automatically receive a bill from AES. The amount of AES contribution is calculated on the bases of your declaration to “eindkomst”.
     

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