See here which employees you are required to pay ATP contributions for.
In general, you are required to pay ATP contributions on behalf of your employees when they:
- are wage earners
- are aged 16 or more
- work in Denmark or are posted by a Danish employer to work in another country
- work at least nine hours per week
- work at least 18 hours in a two-week period
- work at least 39 hours per month
You are also required to pay ATP contributions on behalf of employees who continue working while drawing ATP Livslang Pension (Lifelong Pension).
Contributions from another employer
You are required to pay ATP contributions on behalf of your employees, even if other employers are also paying ATP contributions on their behalf.