Notice On Payment Of Atp Contribution For Members Of Unemployment Insurance Funds And Others.

Original Language Title: Bekendtgørelse om indbetaling af ATP-bidrag for medlemmer af a-kasser m.fl.

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=128756

Overview Chapter 1 (table of contents) Mandatory deposit of ATP contribution for members of unemployment funds, receiving unemployment benefit, full education allowance or full remuneration arising from participation in vocational adult and continuing education

Chapter 2 voluntary payment of ATP contribution for members of unemployment funds (Contributions for members who receive early retirement)

Chapter 3 voluntary payment of ATP contribution for pension recipients, who are not members of a Danish unemployment insurance fund

Chapter 4 common provisions notice of deposit the complete text of the ATP contributions for members of unemployment insurance funds and others.

Under section 85 (c), paragraph 9, and section 85 (d), paragraph 6, of the law on unemployment insurance, etc., see. lovbekendtgørelse nr. 975 of 26. September 2008, as amended by Act No. 478 of 12. June 2009, section 13, paragraphs 6, 7 and 8 of the law on remuneration by participating in vocational education and adult and continuing education, see. lovbekendtgørelse nr. 555 of 8. June 2009, and section 2 (c) of the law on labour market supplementary pension, see. lovbekendtgørelse nr. 942 by 2. October 2009, determined after negotiation with the Minister and upon the recommendation of the Director of the Pension Agency and the Board of Directors for arbejdsmarkedets tillægspension: 1)

Chapter 1

Mandatory deposit of ATP contribution for members of unemployment funds, receiving unemployment benefit, full education allowance or full remuneration arising from participation in vocational adult and continuing education

The total ATP-contribution

§ 1. Contributions to the arbejdsmarkedets tillægspension for members of an unemployment fund, which gets paid

1) daily subsistence allowance in accordance with the law on unemployment insurance, etc.,

2) full educational performance after chapter 9 (b) of the law on unemployment insurance, etc. in connection with participation in vocational adult and continuing education and with vocational training level, or

3) full compensation for law on allowances for participation in vocational adult and continuing education.

(2). Contributions for each hour of paid services for, see. (1).

(3). The Board of Directors for arbejdsmarkedets tillægspension sets time contributed compared to the årsbidrag, which is provided for under section 15, paragraph 1, of the lov om arbejdsmarkedets tillægspension. Årsbidraget represents 1.92 € per hour.

(4). For members who are receiving services, see. (1) make up the time contributed 200 percent of årsbidraget in accordance with paragraph 3, similar to 3.84 € per hour.

The Member's share of ATP contribution

§ 2. 1/3 of the contribution under section 1 shall be paid by the Member who gets paid a daily allowance, education allowance or full reimbursement at full participation in vocational adult and continuing education. The Member's contribution for a week shall be rounded down to the nearest whole Crown amount.

(2). Unemployment insurance fund withhold the contribution for the payment of the allowance.

A-funds and employers share of ATP contribution of members, who get paid daily subsistence allowance be paid to enabling or outside through participation in vocational adult and continuing education

§ 3. 1/3 of the contribution under section 1 shall be paid by the unemployment funds for members, who get paid

1) per diems, which the municipality contributes to the financing of per diem allowances paid by 50 per cent or 100 per cent of subsistence expense or, where the municipality does not contribute to the financing of the basic regulation. section 85 (c) (3) of the basic regulation. paragraph 1, of the law on unemployment insurance, etc., or

2) full compensation for law on allowances for participation in vocational adult and continuing education.




A-fund contribution for a week shall be rounded down to the nearest whole Crown amount.



(2). To cover these expenses for the financing of a-contributed, without prejudice. (1) unemployment funds can charge a special contribution, which is considered as a part of Member quota for unemployment insurance fund referred to in article 6. section 77 (1) and 8 of the law on unemployment insurance, etc.

(3). There may not be levied contributions from pension beneficiaries or from members who are exempted from the payment of contributions under section 77, paragraph 10, of the Act on unemployment insurance, etc.

(4). The national labour market authority calculates on the basis of an estimate of the number of hours to be paid benefits for, see. (1) the contribution referred to in article 6. (2) may be levied per Member in the coming financial year. The contribution is the same for all unemployment insurance funds. The contribution of deltidsforsikrede constitutes 2/3 of the contribution of fuldtidsforsikrede.

(5). Contributions, see. (4) adjusted by an amount equal to the excess or deficit, as the contributions paid in the last completed fiscal year have given in relation to the total regulated contributions, which, according to the financial statements for this year should have been paid.

(6). A-funds contribution after this provision shall be paid to the State in accordance with the provisions of section 11 of the Ordinance on the supervision of the recognised a-institutions for finance and accounting, etc. Helped make up for each month 1/12th of the annual amount rounded to the nearest whole Crown amount.

§ 4. 1/3 of the contribution under section 1 as the financial contribution paid by private employers for members, who get paid

1) per diems, which the municipality contributes to the financing of per diem allowances paid by 50 per cent or 100 per cent of subsistence expense or, where the municipality does not contribute to the financing of the basic regulation. section 85 (c) (3) of the basic regulation. paragraph 1, of the law on unemployment insurance, etc., or

2) full compensation for law on allowances for participation in vocational adult and continuing education.




Financial contribution shall be calculated in accordance with the rules of the Consolidated Act on calculation of the financial contribution.



(2). Arbejdsmarkedets tillægspension carries out the collection and recovery of financial contribution from employers in accordance with the rules laid down in the Ordinance on common charging of certain employer contributions.

The State's share of ATP contribution for members who are paid a daily allowance during activation or training performance

§ 5. The State pays 2/3 of the contribution under section 1 for members, who get paid

1) daily subsistence allowance, where the municipality shall contribute to the financing of the daily subsistence allowance of 25% of the daily subsistence allowance cost, see. § 85 c, paragraph 4, of the basic regulation. paragraph 1, of the law on unemployment insurance, etc., or

2) full educational performance.




The State's share of the contribution is calculated as twice the Member's nedrundede contribution under section 2, paragraph 1.



Chapter 2

Voluntary payment of ATP contribution for members of unemployment funds (Contributions for members who receive early retirement)

The total ATP-contribution

§ 6. Members who receive early retirement after the law on unemployment insurance, etc., of your desire to pay contributions to the ATP.

(2). Contributions for each hour paid redundancy pay 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 voluntary payment of ATP contribution

§ 7. Members covered by section 6, shall provide a-box message if they want to pay contributions to the ATP.

(2). The members have a once a year opportunity to change the options for payment of contributions to the ATP. The amendment shall be communicated to the unemployment insurance fund by 10. January and has effect from the first pay-out period in the calendar year.

The Member's share of ATP contribution

§ 8. 1/2 of the contribution under section 6 shall be paid by efterlønsmodtageren. The Member's share of the contribution for a week or a month to round down to the nearest whole Crown amount.

(2). Unemployment insurance fund withhold the contribution for the payment of the allowance.

The State's share of ATP contribution

§ 9. 1/2 of the contribution under section 6 shall be paid by the State. The State's share of the contribution corresponding to the Member's nedrundede contribution under section 8, paragraph 1.

Chapter 3

Voluntary payment of ATP contribution for pension recipients, who are not members of a Danish unemployment insurance fund

§ 10. Persons who pursuant to § 74 o the law on unemployment insurance, etc. receive redundancy pay, and who are not members of a Danish Fund, may, in accordance with his own wish to pay contributions to the arbejdsmarkedets tillægspension.

(2). The rules set out in Chapter 2, section 6, paragraph 2, and articles 7 to 9 shall apply mutatis mutandis.

Chapter 4

Common provisions

ATP-contribution statement and transfer to ATP

§ 11. The total ATP contribution of individual services is calculated on a quarterly basis by the Labour Directorate on the basis of quarterly reports from unemployment funds of detainees contribution under section 2, paragraph 2, and article 8, paragraph 2. Inventory is done on separate tax exempt numbers

1) daily allowance

2) allowances for participation in vocational adult and continuing education,

3) educational allowance, and

4) pre-retirement benefits.

(2). The contributions shall be due and payable on 1. may, 1. August, 1. November and 1. February. The total contribution is transferred by the Labour Directorate for arbejdsmarkedets tillægspension no later than 7. in the due month.

(3). A-these statements must be reported to the Labour Directorate by 20. of the month following each quarter expired. If the Directorate because of late reporting by an unemployment fund cannot transfer contributions from this Fund in a timely manner, liable to the unemployment insurance fund responsible for the payment of interest for late payment. Interest rates charged by arbejdsmarkedets tillægspension and EUR 11/2% of the total contribution for each commenced month from the end of maturity.

A-funds reporting to ATP


§ 12. Unemployment funds shall report once a month the total ATP contributions, see. sections 1, 6 and 10, which shall be paid to labour market supplementary pension for each performance. Transmission happens to income registered under section 3 (1) (8). 9 of the law on the income register and under the article 11, paragraph 1, referred to tax exempt numbers.

Repayment of ATP contribution

§ 13. If a service recipient must pay a benefit back to the unemployment insurance fund, the paid-up contributions of this ATP-paid back by arbejdsmarkedets tillægspension to the Labour Directorate. Amount that is less than fully ATP-contributions for a week, will not be refunded.

(2). Repayment of ATP contribution relating to the current financial year, adjusted to the quarterly deposits.

(3). ATP contributions relating to previous years shall be refunded to the Labour Directorate's account in the State's Consolidated Payments (SKB) on the basis of a-funds income reports to the register.

(4). Reimbursed contributions in relation to per diems and allowances for participation in vocational adult and continuing education is included in the regulation under section 3, paragraph 5.

(5). An amount equal to the Member's share of the recovered ATP contribution for the previous year shall be paid on a quarterly basis by the Labour Directorate to unemployment funds.

Entry into force, etc.

§ 14. The notice shall enter into force on the 1. January 2010.

(2). section 11 (2) shall apply to the payment of contributions for the first time, reported on 4. quarter 2009.

(3). At the same time repealed Executive Order No. 1462 by 12. December 2007 on the paying-up of the ATP contributions for members of unemployment funds and others.
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 of ATP contribution for members of unemployment insurance funds and others.