Notice On A Common Collection Of Certain Employer Contributions

Original Language Title: Bekendtgørelse om fællesopkrævning af visse arbejdsgiverbidrag

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Notice on a common collection of certain employer contributions

Under section 56, paragraph 2, of the law on workers ' compensation, in accordance with article 3. lovbekendtgørelse nr. 278 of 14. March 2013, § 4, paragraph 4, of law No. 417 of 8. May 2006 on maternity compensation in the private labour market (maternity settlement Act), as amended by Act No. 529 of 11. June 2012, article 21, paragraph 3, of the law on employers ' Training contributions, see. lovbekendtgørelse nr. 203 of 25. February 2013, § 9, paragraph 11, of the law on employees ' guarantee fund referred to in article 6. lovbekendtgørelse nr. 686 by 20. June 2011, § 52 p, (7) and section 85 (c), paragraph 22, of the law on unemployment insurance, etc., see. lovbekendtgørelse nr. 1101 of 12. September 2013, as amended by Act No. 1610 by 26. December 2013, article 66, paragraph 13, of the Act on sickness benefits, see. lovbekendtgørelse nr. 871 of 28. June 2013, section 13, paragraph 21, of the law on compensation and reimbursement for conveyance by participation in vocational adult and continuing education, see. lovbekendtgørelse nr. 860 of 24. August 2012, as well as section 45, paragraph 3, of the law on the right to leave and daily allowance in the event of childbirth (maternity law), see. lovbekendtgørelse nr. 872 of 28. June 2013 shall be determined after negotiations with employees ' guarantee fund and the Minister, and upon the recommendation of the boards for arbejdsmarkedets tillægspension, employers and occupational disease insurance and employers ' Training contributions: contributions entering into joint collection



§ 1. The following contribution is included in the collection: 1) contribution to the labour market occupational disease insurance, see. section 55, paragraph 1, of the law on workers ' compensation, 2) contributions to employers ' Training contributions, see. section 18 (1) and (2) of the law on employers ' Training contributions, 3) financial contribution referred to in article 6. § 52 p, paragraph 7, section 85 (c), paragraph 10, of the Act on unemployment insurance, etc., article 66, paragraph 3, of the law on sickness benefits, section 13, paragraph 11, of the law on compensation and reimbursement for conveyance by participation in vocational adult and continuing education, section 9, paragraph 1, of the law on employees ' guarantee fund, as well as section 45 (3) of the maternity law, and 4) contributions for maternity compensation in the private labour market , Barsel.dk, jf. § 4 (1) and (2) of the law on maternity compensation in the private labour market.

The collection, deposit and refund



§ 2. Contributions included in the collection, see. § 1 shall be assembled by arbejdsmarkedets tillægspension four times a year.

(2). The contributions shall be paid to the arbejdsmarkedets tillægspension at the following times: Quarter





Due date





Last timely

payment day







1. quarter





1. July





14. July







2. quarter





1. October





14. October







3. quarter





1. January





20. January







4. quarter





1. april





14. april





 

 

 









(3). Fall last timely payment in accordance with paragraph 2 on a holiday or a Saturday, the deadline for payment is extended until the first following working day.

(4). Arbejdsmarkedets tillægspension can upon prior request from an employer may set a longer time limit for the deposit, when special circumstances speak for it.

(5). If a company stops or changes ownership, the previous employer pay contributions calculated on the basis of all ATP contributions relating to the period leading up to the termination or change of the meaning. However, paragraph 6.

(6). An employer who, in the course of a quarter are registered as a taxable person for VAT law or payroll afgiftsloven, must pay a proportionate financial contribution referred to in article 6. § 1, nr. 3, corresponding to the ratio between the taxable period and throughout the quarter, see. (2). Similarly, if an employer deregistration as a taxable person in the course of a quarter.

(7). The financial contribution referred to in article 6. § 1, nr. 3, which is under 100 DKK in a quarter, will not be charged and will lapse. Levied financial contribution total, amount in 1. point understood as the total sum of financial contributions.

§ 3. Excess contributions entering into joint collection, at 300 USD or more will be refunded to the employer. Levied contributions total amount must be understood as the total sum of contributions.

(2). Excess contributions of less than 300 DKK netted in the following quarter's expected requirements on contribution, unless the employer is requesting to have the amount refunded. There is nothing expected requirements on contribution in the following quarter, the amount shall be refunded to the employer.

(3). Amount less than 30 DKK for a quarter back is paid only upon request.

(4). By repayment of an excess contribution, the contribution rates that were used in the calculation of the original contribution. This is true even though the calculation and refund of the excess contributions first takes place in the following calendar year.

Form of payment



§ 4. Arbejdsmarkedets tillægspension sends via Nets a total collection of contributions to employers.

§ 5. An employer who is enrolled in a take care of payroll service bureau may take care of Payroll Service Bureau and by agreement between the Nets get transferred contributions to the arbejdsmarkedets tillægspension. The employer may choose to pay contributions. Select the employer to pay yourself, question employers actively unsubscribe from the automatic transfer of the contributions.

(2). The employer may choose to pay contributions by using .NET's Betalingservice, according to which the amount is automatically transferred to the labour market Supplementary pension.

(3). The employer may choose to pay contributions by using Electronic payment slip. This is done by the employer sign up through its Internet banking.

(4). Employers who are not enrolled in a take care of payroll service bureau, which has a contract with the Nets, or have not signed up for Nets Payment service or Electronic payment slip will be sent a payment slip from arbejdsmarkedets tillægspension via Networks.

(5). The employer is responsible for the timely payment of contributions. If a payment slip, see. paragraph 4, has not come forward or is lost, can the employer via the Nets get a new contact to the arbejdsmarkedets tillægspension.

(6). The employer may not require separate receipt from arbejdsmarkedets tillægspension.

Interest on late payments



§ 6. Happens the payment of AES-contributed, without prejudice. § 1, nr. 1, is not filed in due time, the employer shall pay interest from the due date with the interest rate at any time provided for under section 5 of the Act on interest for late payment.

(2). Happens the payment of AUD-contributed, without prejudice. § 1, nr. 2, the financial contribution referred to in article 6. § 1, nr. 3, and contributed to the Barsel.dk of the basic regulation. § 1 (4) is not filed in due time, the employer shall pay interest on the contribution by 1 ½ per cent for each commenced month from the due date.

Recovery, deferral and waiver



§ 7. Arbejdsmarkedets tillægspension has udpantningsret for contributions and interest.

(2). Arbejdsmarkedets tillægspension can give deferred deposit and after grantmaking and interest, when special circumstances justify.

(3). Arbejdsmarkedets tillægspension can deduct excess contributions and Barsel.dk relating to interest on arrears in contributions due and interest on late payments, as well as in too much paid lønrefusion.

Accounting and billing



§ 8. Arbejdsmarkedets tillægspension transfers ' contributions to the labour market occupational disease insurance, employers ' contributions and to Barsel.dk Education.

(2). Arbejdsmarkedets tillægspension transfers also paid financial contribution to the Ministry of employment (Agency for labour market and Recruitment), and employees ' guarantee fund.

(3). The employer does not pay the full amount charged, see. § 2, post arbejdsmarkedets tillægspension the total paid-up amount proportionally to the labour market occupational disease insurance, employers ' Training contributions, Financial contributions and Barsel.dk in relation to the scale of contributions. The transaction must make the arrangements, so there is a percentage equal coverage of systems requirements on contribution.

(4). Any loss on the total contribution collection, see. § 2 shall be distributed subsequently by arbejdsmarkedets tillægspension to individual schemes, including the individual contribution of the financial contribution, in proportion to the uncovered claim size.

(5). Arbejdsmarkedets tillægspension uses a similar posting principle in relation to the individual contribution of the financial contribution referred to in article 6. § 1, nr. 3. Statute of limitations




§ 9. The labour market Supplementary pension entitlements on contributions and interest shall become statute-barred in accordance with the rules of the law on limitation of claims.

Various provisions



Access to justice



§ 10. Decisions taken by arbejdsmarkedets tillægspension, on the collection and deposit of contributions, etc. are included in the joint collection, within 4 weeks from the day when the decision is announced, be brought before the Appeals Board of the ATP, etc.

Entry into force, etc.



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

(2). Executive Order No. 708 of 26. June 2012 on common charging of certain employer contributions shall be repealed.

(3). The notice has effect for contribution periods after 1. January 2014.

(4). First collection and deposit in accordance with the provisions of this Ordinance is done with due date 1. July 2014.

The Ministry of employment, on the 27th. December 2013 Faamoe/Anders Dupont