Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=128708
Notice on payment and reporting of ATP contribution for recipients of fleksydelse
Under section 2 c of the lov om arbejdsmarkedets tillægspension, see. lovbekendtgørelse nr. 942 by 2. October 2009, and section 14 of the Act on fleksydelse, see. lovbekendtgørelse nr. 871 of 6. July 2007, as amended by Act No. 523 of 6. June 2007, fixed in accordance with the recommendation of the Board of Directors for arbejdsmarkedets tillægspension: 1)
The total ATP-contribution
§ 1. For recipients of fleksydelse after law on fleksydelse, in accordance with the recipient's wish paid contributions to the arbejdsmarkedets tillægspension.
(2). Contributions for each hour paid fleksydelse for. On the basis of the årsbidrag, which is provided for under section 15, paragraph 1, of the lov om arbejdsmarkedets tillægspension, establishes the Board of Directors for arbejdsmarkedets tillægspension an hour contributions. The contribution represents 1.68 € per hour.
Conditions for payment of ATP contribution
§ 2. In connection with application for fleksydelse provide the applicant with notice of whether or not this would to pay contributions to the arbejdsmarkedets tillægspension. Payment of contributions to the arbejdsmarkedets tillægspension happens with effect from the end of the first month, which is paid fleksydelse for.
(2). Recipients of fleksydelse wishing to pay contributions to the arbejdsmarkedets tillægspension must notify the municipality in writing. Payment of contributions to the arbejdsmarkedets tillægspension happens with effect from 1 January. in the month after that the municipality has received the message.
(3). Recipients of fleksydelse wishing to cease payment of contributions to the arbejdsmarkedets tillægspension, gives written notice to the municipality to this effect. Termination of deposit is done with effect from 1 January. in the month after the elapsed 6 months from the municipality received the message.
(4). Contribution to the arbejdsmarkedets tillægspension can be paid for the last time for the month in which the recipient of fleksydelse fills 65 years.
(5). At fleksydelsesmodtagerens death ceases payment of contributions to the labour market Supplementary pension from the 1. in the following month.
ATP-the Member's share of ATP contribution
§ 3. Half of the contribution pursuant to section 1, paragraph 2, shall be paid by the person who paid contributions for. The contribution of a month shall be rounded down to the nearest whole Crown amount.
(2). The municipality detain contributed by payment of fleksydelsen.
The municipality's share of ATP contribution
§ 4. Half of the contribution pursuant to section 1, paragraph 2, shall be paid by the municipality. The municipality's share of the contribution corresponds to nedrundede contribution fleksydelsesmodtagerens under section 3, paragraph 1.
(2). The State refunds municipal expenditure for ATP contributions, see. section 38 of the Act on fleksydelse.
The municipality's deposit to the arbejdsmarkedets tillægspension
§ 5. The total ATP-contribution of fleksydelse is calculated quarterly by the municipality. The municipality can choose to pay contributed via its own payroll system or a take care of payroll service bureau. By both payment options must be either used banking Payment systems (PBS) Transfer service, Dataløn or Easypay. If the municipality fails to pay via one of the mentioned options, will be charged via PBS Payment service and guests are charged by automatic flushing, electronic payment slip or physical payment slip. The collection sent by the arbejdsmarkedets tillægspension. The payment will happen on the special VIEW-number used for the payment of fleksydelse.
(2). The contribution shall be due on 1 January. may, 1. August, 1. November and 1. February. The municipality shall pay the total contribution to the arbejdsmarkedets tillægspension no later than 7. in the due month.
(3). If the municipality does not pay the contribution in a timely manner, action cannot succeed unless responsibility for payment of interest for late payment. The interest rate charged by the arbejdsmarkedets tillægspension and makes up 1 ½ per cent of the total contribution for each commenced month from the end of maturity.
The municipality's reporting to the arbejdsmarkedets tillægspension
§ 6. The municipality shall report once a month the total ATP-contributions to be paid to the labour market supplementary pension for each fleksydelsesmodtager. Transmission happens to income registered under section 3 (1) (8). 9 of the law on the income register and under it in § 5, paragraph 1, referred to separate tax exempt number.
Repayment of ATP contribution
§ 7. If a service recipient must repay fleksydelse received wrongly, paid-up contributions of ATP-this performance from arbejdsmarkedets tillægspension is transferred to the municipality.
Date of entry into force of
§ 8. The notice shall enter into force on the 1. January 2010.
(2). section 5, paragraph 2, the first time apply to payment of ATP contribution reported on 4. quarter 2009.
(3). At the same time repealed Executive Order No. 1684 by 14. December 2006 on payment and reporting of ATP contribution for recipients of fleksydelse.
The Ministry of employment, the 11. December 2009 Inger Støjberg/Bent Nielsen Official notes 1) per 1. October 2009 is responsible for rules about arbejdsmarkedets tillægspension placed in the Pension Agency, including responsibility for the rules on payment and reporting of ATP contribution for recipients of fleksydelse.
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