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Home / Tolley's Global Mobility: Employment Taxes (Europe) / Denmark / 2. Mechanics of payroll / 2.2 Withholding of social security / 2.2.1 ATP Livslang Pension

2.2 Withholding of social security

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2.2.1 ATP Livslang Pension | Denmark


Denmark

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

  1. Ìý

    •ÌýÌýÌýÌý labour market contributions (am-bidrag (AM)) – see 2.3.1

  2. Ìý

    •ÌýÌýÌýÌý 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, this is classified as a tax and not as social security. See 2.3.1 for more on labour market contributions.

There are also several other employer

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