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, 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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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

9.5 Work permits

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2.2 Withholding of social security