Social Security Contributions

Employers

• Employers are not obliged to pay social security contributions
  
• Danish labour market supplementary pension scheme (ATP) is payable at less than DKK 200 per month of the salary, partly paid by the employee and partly by the employer
  

Employees

• Employees are liable to a social security payment of 9%. The payment is deductible for tax purposes, thus the effective rate is approximately 3-4%
  
• The taxable base is the gross salary including certain fringe benefits such as company car, pension contribution made by the employees etc.
  
• Foreigners resident and working in Denmark are generally covered by the Danish social security system
  

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This page forms part of the publication 'Taxation in Denmark ' as chapter 2 of 4


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