As an employer, you must pay to Arbejdsmarkedets Erhvervssikring (AES); this safeguards your employees in case of occupational diseases.
AES is informed by Skattestyrelsen about new Tax ID numbers (CVR nummer), i.e. new companies are automatically registered. If your company does not have a Tax ID number, you must register yourself.
Who you are required to pay for
As an employer you must pay AES contributions for employees for whom you already pay ATP contributions, but you are not required to pay for:
- employees for whom you do not pay ATP contributions
- voluntary and unsalaried assistants.
However, the above-mentioned employees are still covered by AES in case of an occupational illness.
If your company closes down
You pay for all the employees who have been employed at the company until it closes down. As you pay AES in arrears, your company may receive a paying-in slip after the company has closed down. Therefore you have to remember to pay your AES contribution.
If you have sold your company or made a transfer of ownership, you also have to pay for the employees who worked at your company up until the sale or transfer.
The difference between an accident and illness
Occupational illnesses are different from accidents at work. Accidents happen suddenly, while occupational diseases develop over a long period of time.