Both the company's and the employee's share of the ATP contribution must be reported
If you are unable to determine the number of regular hours worked by your employee, his or her working hours are unknown.
If you know the time interval for working hours, you should not apply the rule on unknown working hours. Instead, you should make the ATP contribution equivalent to the time interval in question.
How to determine unknown working hours
You determine the number of hours worked by dividing the gross pay by the average hourly pay. You will find the current hourly pay rates below.
Once you have determined the number of hours worked, you will know the ATP contribution to report for each employee.
Example of calculation
Divide gross monthly salary by hourly rate, then you have the number of hours you have to calculate ATP contributions.
Monthly salary / hourly wage = number of hours
DKK 25,000 / DKK 187.09 (2019 rate women) = 133.63 hours
In this case, ATP contributions will be DKK 284.