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Notice On A Common Collection Of Certain Employer Contributions, Etc.

Original Language Title: Bekendtgørelse om fællesopkrævning af visse arbejdsgiverbidrag mv.

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Publication of the collection of certain employers ' contributions, etc.

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 the maternity leave of the private labour market, as amended by law no. 529 of 11. June 2012 and Law No 596 of 12. June 2013, section 21 (1). 3, in the Act on the Educational contribution of the Employers, cf. Law Order no. 148 of 12. February 2014, 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, section 85 c, paragraph 1. Twenty-two, in the law on unemployment insurance, etc., cf. Law Order no. 348 of 8. April 2014, section 66, paragraph. 13, in the law of sickness benefits, cf. Law Order no. 833 of 27. June 2014, section 13, paragraph 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, section 80 (a), Thirteen, in the Act of Active Social Policy, cf. Law Order no. 1193 of 13. of November 2014, section 45, paragraph 1. 3, in the right of leave and benefits of maternity leave (maternity leave), cf. Law Order no. 872 of 28. June 2013, as well as section 43 e (3). Three, in the law of vacations, cf. Law Order no. 202 of 22. February 2013, as amended by law no. 1368 of 16. December 2014, after negotiation with the Payday Guarantee Fund and the Minister for Education, as well as the recommendation of the governing board of the occupational pension, occupational disease insurance and the Employers ' s Liabilities and the Employers ' s Educational contribution :

Contributing mv, which is part of the collection of the common collection

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

1) Contributions to the occupational health insurance of the labour market, cf. § 55, paragraph 1. One, in the law on work-keeping.

2) Contributions to the Employers ' Educational contribution, cf. Section 18 (2). One and two, on the Work on Educational Expansion Contribution.

3) Finance 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 (Guarantee Fund), section 80 (a) (1). 3, in the Act of Active Social Policy, as well as section 45 (3). Three, in the maternity leave.

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

5) Payment for the Administration of the FerieKontos Administration of the Feriesafc information, cf. § 43 e, paragraph 1. 1, cf. § 43 d, paragraph Three, in the law of vacations.

Charges, Payment and Repayment

§ 2. Contributions, etc., which are part of the collection of the common collection, cf. Section 1, collected by the Labor Market's Supplementary Pension, four times a year.

Paragraph 2. Contributions, etc., shall be paid to the occupational pension for the labor market at the following times :

Quartal
Due Date
Last timely
payment day
Quarter 1
July 1
July 14th
Q2
1 October
October 14th
Quarter 3
1 January
January 20
Quarter 4
April 1
April 14th

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 must pay contributions, cf. § 1, no. 1-4 calculated on the basis of all ATP contributions relating to the period up to the termination or ownership change, cf. however, paragraph 1 6. In the case of payment for the Feriemonetary information, cf. § 1, no. Where an undertaking ceases or changes its owner, the former employer shall pay the amount previously calculated on the basis of reports to Feriesafc information relating to the period up to the termination or the change of ownership.

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.

Payment form

§ 4. The Labor Market's Supplementary Pension Sending through the Nets is a collected collection of contributions, etc. for employers.

§ 5. An employer who has been enrolled in a payroll service can, by closer agreement between the payroll service agency and the Nets, could have transferred the contributions to the occupational retirement pension. The employer may choose to pay the contributions, etc. .. 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, etc. by using the Nets payment service, and then the amount is automatically transferred to the Labor Market's Supplementary Pension.

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

Paragraph 4. The employers who are exempt from the Government of the Government of Digital Post, cf. the section 5 (5) of this law. 4, receive a letter with 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 contribution, etc. .. If a letter with 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 AUB contribution, cf. § 1, no. 2, the financing contribution, cf. § 1, no. 3, contributed to Barsel.dk, cf. Section 1 (1). 4, and payment for the administration of the Feriemonetary info, cf. § 1, no. In the event of a non-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, etc. and interest.

Paragraph 2. The occupational allowance of the labour market may be able to provide for payment of payment, and to provide for contributions, etc. and interest when special circumstances are subject to such payment.

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). Paid amounts for administering Feriesafes shall be transferred from the occupational pension to the FerieKonto labor market.

Paragraph 3. If the employer does not pay the full amount of money, cf. Section 2, the Supplementary Pension of the Labor Market Commitment Total Paid Amount, proportionately to the occupational health insurance of the Labor Market, Employers ' Educational contributions, Funding Contribution, Barsel.dk, and FerieAccount relative 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, etc., cf. Section 2 is subsequently distributed by the occupational pension allowance for the individual schemes and the HerieAccount, 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 of contributions etc. of contributions of contributions in the collection of products within four weeks of the date on which the decision has been announced shall 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 2015.

Paragraph 2. Publication no. 852 of 27. June 2014 on the joint collection of certain employers ' contributions is hereby repealed.

Paragraph 3. The notice shall have effect on contribution periods after 1. January 2015.

Paragraph 4. First charge and payment in accordance with the rules of this notice shall be made with due day 1. July, 2015.

The Ministry of Employment, the 161. December 2014

Henrik Dam Kristensen

/ Anders Dupont