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There are several other small employer charges which are calculated by reference to the information supplied for ATP Pension purposes. The charges are not calculated by payroll software, but by the authorities based on the pay information filed by the employer for tax purposes and these are billed on a quarterly basis. Payment for all contributions can be made through Samlet Betaling (total payments). This is a joint collection system which facilitates total payment of most additional employer charges.

The main employer charges are detailed below. However, there are a few other expenses for employer that are not paid through total payment. Details of these can be found by scrolling to the bottom of the link.

Employers Educational Charge (AUB)

Employers Educational Charge (AUB) is a statutory scheme to which contributions are mandatory by all employers who pay ATP contributions. Employers are automatically registered for the scheme. This is an employer only charge.

AUB pays subsidies to public and private employers who have paid salaries to students during their schooling and education. The employer is entitled to apply for