Completion of the collection of certain employers ' contributions

In accordance with section 56 (4), 2, in the work-keeping protection law, cf. Law Order no. 278 of 14. March, 2013, section 4, paragraph 4. Amendment No 4. 417 of 8. May 2006 on maternity compensation in the private labour market (the maternity compensation bill), as amended by law no. 529 of 11. June 2012, section 21, paragraph. 3, in the Act on the Educational contribution of the Employers, cf. Law Order no. 203 of 25. February, 2013, section 9, paragraph. 11, in the law of the Payable Receive Guarantee Fund, cf. Law Order no. 686 of 20. June 2011, section 52 p, paragraph 1. 7, and section 85 c (3). Twenty-two, in the law on unemployment insurance, etc., cf. Law Order no. 1101 of 12. September, 2013, as amended by law no. 1610 of 26. December 2013, section 66, paragraph. 13, in the law of sickness benefits, cf. Law Order no. 871 of 28. June 2013, section 13 (3). Twenty-one, in the case of reimbursement and subsidy for carriage by participating in business adult and after training, cf. Law Order no. 860 of 24. August 2012, and section 45 (3). 3, in the right of leave and benefits of maternity leave (maternity leave), cf. Law Order no. 872 of 28. June 2013, after negotiating the Guarantee Fund of the Salary recipients and the Minister for Education, as well as on the recommendation of the Management Board ' s Additional pension scheme, the occupational health insurance of the labour market and the Educational contribution of the Employers ' European Training Fund :

Contributions to be included in the collection of the common collection

§ 1. The following contributions shall be included in the collection of the common collection :

1) contribution to the occupational health insurance of the labour market, cf. § 55, paragraph 1. 1, in the area of work-keeping insurance,

2) contribution to the Employers ' education contributions, cf. Section 18 (2). 1 and 2, in the Act on the Educational contribution of the Employers,

3) financing contributions, cf. § 52 p, paragraph. 7, section 85 c, paragraph 1. Ten, in the law on unemployment insurance and so on, section 66, paragraph 6. Three, in the law on sickness benefits, Clause 13, paragraph 13. 11, in the Act of Allowance and Allowance, for the participation of vocational training and training, section 9 (4). 1, in the Law on the Guarantee Fund of the Salary beneficiaries, and section 45 (3). 3, in maternity leave, and

4) contributions to maternity compensation in the private labour market, Barsel.dk, cf. Section 4 (4). 1 and 2, in the case of maternity-compensation in the private labour market.

Charges, Payment and Repayment

§ 2. Contributions that are included in the joint collection, cf. Section 1, collected by the Labor Market's Supplementary Pension, four times a year.

Paragraph 2. Contributions shall be paid to the occupational pension for the Labor Market at the following times :

Paragraph 3. Fage last timely payment day after paragraph 2 on a holiday or on a Saturday, the deadline for payment shall be extended to the nearest following daily life.

Paragraph 4. After the prior request of an employer, the occupational pension may lay down a longer period of time for the payment, when special circumstances are in favour of it.

Paragraph 5. If a company hears up or changes the owner, the former employer shall pay the contribution to the previous employer calculated on the basis of all ATP contributions relating to the period up to the termination or ownership change, cf. however, paragraph 1 6.

Paragraph 6. An employer who, in the course of a quarter, is registered as taxable in accordance with the VAT slots or the cost of labor waste tax, shall pay a proportionate financing contribution, cf. § 1, no. 3, corresponding to the relationship between the taxable period and the entire quarter, cf. paragraph 2. Similarly, if an employer is reported as taxable during a quarter.

Paragraph 7. Finance contributions, cf. § 1, no. Three, which is less than 100 kroner. in a quarter, will not be charged and discharged. If the financing contribution is collected, the amount shall be in 1. Act. the total amount of financing contributions shall be taken.

§ 3. Contributing contributions that are included in the collection of the collection of 300 kroner. or more is repaid to the employer. If the contributions collected are collected, the amount shall be understood as the total amount of the contributions.

Paragraph 2. Overdue donations of less than $300. the expected requirements of the following quarterly shall be offset by the applicant ' s expected claims, unless the employer requests payment of the amount. If there is no expected claim to contribute in the following quarter, the amount is repaid to the employer.

Paragraph 3. Amount less than 30 kr. for a quarter repayable only upon request.

Paragraph 4. In the case of repayment of a surplus contribution, the contribution rates applied in the calculation of the original contributions shall be used. This also applies, even if the calculation and repayment of the excess contribution will not take place until a subsequent calendar year.

Payment form

§ 4. The Labor Market's Supplementary Pension is sending via Nets en collected collection on the contributions to the employers.

§ 5. An employer who has been enrolled in a payroll service may, by closer agreement between the payroll service agency and the Nets, may have transferred the contributions to the occupational retirement pension. The employer may choose to pay the contributions. If the employer chooses to pay for themselves, the employer must actively call for the automatic transfer of the contributions.

Paragraph 2. The employer may choose to pay the contributions by using the Nets payment service after which the amount is automatically transferred to the Labor Market's Supplementary Pension.

Paragraph 3. The employer may choose to pay the contributions by using Electronic Procurement Card. This is done by the employer signing up via its Netbank.

Paragraph 4. The employers who are not enrolled in a payroll service agency that have an agreement with Nets or have not enrolled in Nets Payment Service or Electronic Procurement Cards will be sent a payment card from the Labor Market's Supplementary Pension via Nets.

Paragraph 5. The employer shall be responsible for the timely payment of the contributions. If a payment card, cf. paragraph 4, has not arrived or has been expelled, the employer may, via Nets, have a new approach to the occupational pension for the labour market.

Paragraph 6. The employer may not require a separate acknowledgement from the occupational pension of the labor market.

Morarents

§ 6. The payment of the AES contribution shall be made, cf. § 1, no. Not in a timely manner, the employer shall pay interest at the interest rate at all times in accordance with section 5 of the interest rate in late payment at all times.

Paragraph 2. Due to the payment of the AUD contribution, cf. § 1, no. 2, the financing contribution, cf. § 1, no. 3, and contributed to Barsel.dk, cf. Section 1 (1). 4 not in a timely manner, the employer shall pay interest on the contribution by 1 ½%. for each starting month from the due date.

Recovery, retriemination and surrender

§ 7. The occupational pension for the labour market has been panting out for contributions and interest.

Paragraph 2. The occupational allowance of the labour market may be subject to payment of payment, and to pay the contributions and interest rates where special circumstances are subject to such charges.

Paragraph 3. The occupational pension for the labour market may, concerning Barsel.dk, offset the excess contributions and mortars in overdue contributions and mortars, and in excess of paid reimbursement.

Accounting and settlement

§ 8. The occupational allowance of the labor market transfers paid contributions to the occupational disease insurance company ' s Commercial Disedation, Employers ' contributions and to Barsel.dk.

Paragraph 2. The occupational pension scheme also transfers payments to the Ministry of Employment (Labor Market and Recruitment), and the Guarantee Fund of the Payroll (Guarantee Fund).

Paragraph 3. If the employer does not pay the full amount of money, cf. Section 2, the Supplementary Pension of the Labor Market and the Total of Paid Amount Paid Amount proportionately to the occupational health insurance of the occupational occupational disease, Employers ' Educational contributions, Finance contributions and Barsel.dk compared to the size of the contributions. The conversion shall make the schemes covered, so as to a percentage equal coverage of the claims made by the requirements of the scheme.

Paragraph 4. Any losses found at the total contribution collection, cf. Section 2 is subsequently distributed by the occupational pension allowance for the individual schemes, including the individual contributions in financing contributions, in relation to the size of the credited.

Paragraph 5. The Supplementary Pension of the labour market uses a corresponding accounting principle according to the individual contributions in financing contributions, cf. § 1, no. 3.

Deprecated

§ 9. The occupational pension requirements of the labour market on contributions and interest shall be subject to the rules of the law on the limitation of claims.

Various provisions

Appeal access

§ 10. Decisions taken in the Supplementary Pension of the Labor Market, on collection and payment, etc. of contributions included in the collection of the Community may, within 4 weeks of the date on which the decision has been announced, be submitted to the Board of Appeal for ATP and so on.

Entry into force.

§ 11. The announcement shall enter into force on 1. January 2014.

Paragraph 2. Publication no. 708 of 26. June 2012 on the joint collection of certain employers ' contributions is hereby repealed.

Paragraph 3. The notice shall have effect on contribution periods after 1. January 2014.

Paragraph 4. First charge and payment in accordance with the rules of this notice shall be made with due day 1. July, 2014.