2.2.1 ATP Livslang Pension | Denmark | Denmark | Tolley's Global Mobility: Employment Taxes (Europe)

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2.2 Withholding of social security

Commentary

2.2.1 ATP Livslang Pension | Denmark

Denmark

In addition to income tax (A-tax) withholding, employers must withhold:

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•�� labour market contributions (am-bidrag (AM)) – see 2.3.1
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•�� labour market supplementary pension (ATP Livslang)) – see 2.2.1

Much of the social security provision in Denmark is funded via the labour market contribution. However,

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2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

Introduction

7.1 Business travel and subsistence

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2.2 Withholding of social security

2.2.1 ATP Livslang Pension | Denmark

Denmark

2.1.5 Zero taxation for under 26 year olds

9.7.2 Civil contracts

Introduction

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.3 Social security penalties

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

8.2 Failure to pay social security

4.12 Beneficial loans

5.3.1 Short term business visitors

2.2.4 Contributions for employers of 20+ employees

3.7.2 Sick pay

3.7.3 Sale of shares

7.1 Per diems

2.3.5 Wage garnishment

3.4 Severance pay

6.4.1 Split Year Relief – outbound employees

3.2.1 Travel meals and per diems

9.3 National collective bargaining agreement (CCNL)

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2.2 Withholding of social security

2.2.1 ATP Livslang Pension | Denmark

Denmark

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