Chapter 1	Employers ' financing contributions
Chapter 2	Various provisions

Completion of Funding Contribution Calculation

In accordance with section 9 (4), 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 45 (4). 3, in the right of leave and benefits of maternity leave (maternity leave), cf. Law Order no. 872 of 28. June 2013, and Article 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. In August 2012, shall be determined after the authorisation and after negotiation with the Payday Fund (Guarantee Fund), the Minister of Education and the Board of Directors of the Labor Market ' s Supplementary pension :

Chapter 1

Employers ' financing contributions

Employed Employers

§ 1. Private employers, which are VAT or wage summarization, shall pay the financing contributions referred to in section 3 of this notice, cf. Section 9 (1). 1, in the Law on the Guarantee Fund ' s Guarantee Fund, section 52 p (3). 7, and section 85 c (3). Twelve, in the law on unemployment insurance and so on, section 66, paragraph 6. Three, in the law on sickness benefits, section 45, paragraph 1. 3, in the right of leave and benefits of maternity leave (maternity leave) as well as section 13 (3). 11, in the case of reimbursement and subsidy for carriage by participating in business-oriented adult and after-training.

Paragraph 2. Foreign private employers and private employers in Greenland and the Faroe Islands, which are paying ATP-contributions to the employees, are covered by the employer's circle in paragraph 1. 1, even if the registration requirement is not met.

§ 2. Public employers are not covered by the provisions of this notice.

Financing contribution

§ 3. Private employers shall pay the financing contributions referred to in paragraph 1. 2-7.

Paragraph 2. The financing contribution of unemployment benefits covers 1/3 of the ATP contribution (doubles), which is collected in total for members of an unemployment fund receiving daily allowances, where the municipality contributes to the financing of daily allowances by 70%. Or 100%. the benefits of the daily payment or not contribute to the financing, cf. § 85 c (3) 3, cf. paragraph 1, in the case of unemployment insurance and so on, or who receives daily allowances pursuant to Article 64 or 65 of Regulation (EC) No (EC) No (EC) No (EC) No ( 883/04 on the coordination of social security systems. No matter what. Act. Covering the financing contribution shall not cover the ATP contribution collected for the members of an unemployment fund receiving daily allowances under Chapter 10 of the Act on active employment.

Paragraph 3. The financing contribution of the temporary labour market service shall cover 1/3 of the ATP contribution (doubles) collected to be paid for members of an unemployment fund which receives temporary occupational performance in which the municipality contributes to financing of temporary labour market acidity with 70%. Or 100%. of the expenditure for the benefit, cf. § 52 p, paragraph. 3, cf. paragraph 1, in the law on unemployment insurance and so on.

Paragraph 4. The financing contribution of reimbursement and allowance for carriage of passengers by means of participation in vocational training and training covers

1) 1/3 of the ATP contribution (doubles) collected collected by fully VEU compensation for participants who are members of a a case, cf. Section 13 (1). 3, cf. paragraph 1, in the Act of Allowance and Allowance for the carriage of passengers by means of vocational training and training ; and

2) A half of the ATP contribution (doubles) collected for participants who are not a member of a a case, cf. Section 13 (1). 4, cf. paragraph 1, in the case of allowances and subsidies for the carriage of passengers by means of participation in vocational training and training.

Paragraph 5. Funding by disease, together with contributions from public employers, 2/3 of the ATP contribution (doubles), which is collected for the recipients of sickness benefits, cf. Section 65 (2). Three, in the law of sickness benefits.

Paragraph 6. Funding for maternity benefits, together with contributions from public employers, 2/3 of the ATP contribution (doubles) collected to the recipients of maternity benefits, cf. Section 44 (2). 3, in the right of leave and benefits of maternity leave (maternity leave).

Paragraph 7. Fund contributions to the Guarantee Fund (LG) Fund shall cover the total cost of the fund, cf. Section 9 (1). 1, in the Law on the Guarantee Fund of the Salary recipients.

Paragraph 8. In financing contributions, in accordance with paragraph 1 2-7 shall include administrative expenses, including administrative costs for the occupational pension for the Labor Market, for the calculation, collection and recovery of financing contributions.

Establishment of financial contribution in unemployment, etc.

§ 4. Following the recommendation of the occupational pension and to the Minister for Education, the Employment Minister shall lay down the employment minister for one year at a time, a financing contribution to the account of the employer ' s share of the total cost of ATP-contributions for recipients of the benefits referred to in section 3 (1). 2-4. The financing contribution shall be fixed as a flat-rate basis per head. full-time employee pay-grade.

Paragraph 2. The Minister for Employment of Ministers shall lay down detailed rules on the amount of funding for the contribution of the Member State. The annual setting of the year shall be fixed in accordance with the recommendation of the occupational pension by the Labor Market, which calculates the financing contribution on the basis of the Labor Market and the Recruitment and Education Minister's estimates of the number of hours to be used the benefits shall be paid, as appropriate, to a temporary occupational service and to the VEU allowance for. In the financing contribution, the administration costs, cf.. Section 3, paragraph 3. 8.

Paragraph 3. The financing contribution, cf. paragraph 2, regulated by an amount equal to the excess or deficit, which the contribution made to it in the most recent financial year has given in relation to the total amount of regulated contributions, which, according to the accounts for this year, should have been paid.

Determination of financing contributions by disease

§ 5. The Employment Minister, for one year at a time, provides a financial contribution to cover employers ' share of the total cost of ATP-contribution to recipients of sickness benefits, cf. Section 3, paragraph 3. 5. The contribution of the financing contribution shall be fixed as a flat-rate basis per year. full-time employee pay-grade.

Paragraph 2. The Minister for Employment lays down detailed rules on the amount of funding. The annual adjustment shall be made according to the recommendation of the occupational pension by the Labor Market, which calculates the financing contribution on the basis of the Labor Market and Recruiting Management Board estimate of the number of hours to be paid out of a sickness allowance. In the financing contribution, the administration costs, cf.. Section 3, paragraph 3. 8.

Paragraph 3. The financing contribution, cf. paragraph 2, regulated by an amount equal to the excess or deficit, which the contribution made to it in the most recent financial year has given in relation to the total amount of regulated contributions, which, according to the accounts for this year, should have been paid.

Establishment of financial contributions on maternity leave

§ 6. The Employment Minister, for one year at a time, provides a financial contribution to cover the proportion of the employers ' share of the total cost of ATP-contributions on the recipients of maternity benefits, cf. Section 3, paragraph 3. 6. The contribution of the financing contribution shall be fixed as a flat-rate basis per year. full-time employee pay-grade.

Paragraph 2. The Minister for Employment lays down detailed rules on the amount of funding. The annual setting of the year shall be determined by the suspension of the occupational pension by the Labor Market, which calculates the financing contribution on the basis of the Labor Market and Recruitance estimate of the number of hours to be paid maternity benefits. In the financing contribution, the administration costs, cf.. Section 3, paragraph 3. 8.

Paragraph 3. The financing contribution, cf. paragraph 2, regulated by an amount equal to the excess or deficit, which the contribution made to it in the most recent financial year has given in relation to the total amount of regulated contributions, which, according to the accounts for this year, should have been paid.

Establishment of financing contributions to the Payback Guarantee Fund

§ 7. The Guarantee Fund ' s Guarantee Fund shall lay down for one year at a time a financing contribution to cover the fund ' s expenditure, cf. Section 3, paragraph 3. 7. The financing contribution shall be fixed as a flat-rate basis per head. full-time employee pay-grade.

Paragraph 2. The Guarantee Fund ' s Guarantee Fund shall calculate the financing contribution on the basis of an estimate of payments to cover the requirements of wages, etc., necessary reserves of dividend revenues of dividend revenues in the following year. In the financing contribution, the administration costs, cf.. Section 3, paragraph 3. 8.

Paragraph 3. The financing contribution, cf. paragraph 2, is regulated by an amount equal to the / or the deficit of the financing contributions paid in relation to the actual financing contributions that have been made in the last financial year.

Calculation

§ 8. The occupational pension for the labour market is responsible for the calculation of financial contributions from private employers.

Paragraph 2. A written agreement is reached between the Ministry of Employment and the Pay-Receiving Guarantee Fund and, on the other, the Supplementary Pension Fund for the calculation of financing contributions and the collection and recovery of financing contributions, cf. the joint collection of certain employers ' contributions, including the allocation of administrative costs to all schemes. The Ministry of Employment shall conclude the agreement on behalf of the State concerned with regard to the governmental ressortment authorities at all times.

§ 9. The employer shall pay a full year of financing contributions, for each time the employer pays an amount corresponding to a full year's ATP contribution, cf. Section 15 of the Labor Market ' s Supplementary Pension Act (ATP Act).

Paragraph 2. The financing contribution shall be calculated every quarter on the basis of the total ATP contribution received by the employer from the employer in a previous three-month calculation period, the length of which corresponds to the period for which payment of : the financing contribution is related, cf. paragraph Thus, the employer shall pay a full quarter of the financing contribution of each employer, for each time the employer pays a sum corresponding to the ATP contribution of a fully-quarter-part.

Paragraph 3. The quarterly calculation in accordance with paragraph 1. Paragraph 2 shall be made aware that the total ATP contribution received from the employer in a preceding three-month calculation period in accordance with paragraph 1 shall be taken. 5, divide by the rate of the ATP contribution of a full quarter of the ATP contribution in Annex 1. The calculation result (for the number of full-time employed) will be rounded to the nearest two decimal places and multiplied by the financing contribution rate in Annex 1. Rates applicable to the quarter that the ATP contribution to which the ATP contribution relates are applicable to the calculation, cf. 1. and 2. Act.

Paragraph 4. For an employer who, during a quarter (Calculation Period), see. paragraph 5 shall be registered as taxable in accordance with the VAT slots or the cost of labor waste tax, shall be calculated proportionately and proportionately to the relationship between the taxable period and the entire quarter. The same applies if an employer is reported as taxable during a quarter.

Paragraph 5. The financing contribution shall be calculated quarterly on the basis of ATP contributions received by the employer during the following periods :

Paragraph 6. The financing contribution shall be leviated and paid in accordance with the rules in the notice of a joint collection of certain employers ' contributions.

Chapter 2

Various provisions

Appeal access

§ 10. Decisions taken by the occupational retirement pension allowance and the calculation of financing contributions within a period of four weeks from the date on which the decision has been announced shall be submitted for the recognition which has been set up pursuant to this Agreement, on the Labor Market's Supplementary Pension Section 28.

Preparation of Annexes

§ 11. The occupational pension scheme may, each year, prepare an annex to this notice, which contains the annual rates laid down by the Employment Minister and the Guarantee Fund of the Employment Fund, as mentioned in Section 4-7 of this Order.

Entry into force.

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

Paragraph 2. At the same time, notice No 1343 of 11. In December 2009, the calculation of financing contributions.

Paragraph 3. The declaration shall have effect on financing contributions calculated on the basis of ATP contributions received during the calculation period from the 2. March 1. June 2014 (1-quarter financing contributions for 2014).