DenmarkVirk.dk – Samlet Betaling
ATP publishes 2027 hourly rates for unknown working time
Divide 2027 gross pay by 267,23 kr./hr. (men) or 241,33 kr./hr. (women) to get reportable hours; 30.000 kr. for a woman gives 124,31 hours and the full 297 kr. monthly contribution.
By Taxxa AI OyPublished 12 October 2026
Industry: Across industries
Employers that cannot count an employee's hours must convert pay into hours before reporting ATP contributionsVirk, and the conversion rates for 2027 are now published
Virk. Divide the gross monthly pay in the pay period by the current hourly rate
Virk: for men 267,23 kr. per hour and for women 241,33 kr. per hour
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Virk. The 2026 rates remain on the pages alongside them: men 258,69 kr. and women 233,62 kr. per hour
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Virk.
The worked example now uses the 2027 women's rate: a gross monthly pay of 30.000 kr. divided by 241,33 kr. gives 124,31 hoursVirk. Because that exceeds 117 hours, the monthly ATP contribution is 297 kr.
Virk The two overview pages (the employer guide and the rates page) replaced their 2025-rate lines with the 2027 lines — they previously showed 2025 (men 246,84 kr., women 222,92 kr.)
Virk and now show 2027 and 2026
Virk — while the dedicated hourly-rates page keeps the full history back to 2005 and adds the 2027 entries for both sexes.
Once the hour count is computed, the contribution follows from the A-rate tables, which are unchanged. For monthly-paid staff the bands are: at least 117 hours per month 297,00 kr. in total (employee share 99,00 kr., employer share 198,00 kr.)Virk; 78-116 hours 198,00 kr.
Virk; 39-77 hours 99,00 kr.
Virk; below 39 hours nothing
Virk. Corresponding bands apply per 14 days (at least 54 hours 156,60 kr.)
Virk and per week (at least 27 hours 78,30 kr.)
Virk. Casual workers (løsarbejdere) pay 2,13 kr. per hour
Virk, split 0,71 kr. employee and 1,42 kr. employer
Virk.
Two qualifications matter in practice. If the hours are known to fall inside one of the fixed bands, report the contribution for that band directly instead of converting pay into hours. And public employers may in some cases have to use one of the other contribution rates (B, C, D, E or F) rather than the A-rateVirk — the employer page links to the guidance on when a lower rate applies.
Reporting itself is unchanged: report the combined employer and employee share, 1/3 withheld from the employee's payVirk, in eIndkomst (or in ATP's self-service where eIndkomst cannot be used)
Virk. Payment goes to Samlet Betaling together with the other statutory contributions it collects
Virk, by its payment deadlines — by netbank via an assessment received in Digital Post, by automatic Betalingsservice agreement for Samlet Betaling, via a payroll bureau or payroll system, or by international bank transfer from abroad.
Legal basis: contributions under ATP-loven; reporting through eIndkomst and joint collection under bekendtgørelse nr. 1622 af 12. december 2023 om Arbejdsmarkedets Tillægspensions fælles opkrævning af bidrag.
Use the 2027 hourly rate (267,23 kr. for men, 241,33 kr. for women) when converting pay into ATP hours for 2027 pay periods with unknown working time.