Effective Dates: 10/18/2022 - Present Previous | Next

TN 3 (10-22)

GN 01747.015 Coverage and Contributions under the Danish System

A. Introduction

Denmark has a two-tier program. Coverage under the Folkepension (FP) or “Social” pension is based on residence in Denmark, while coverage under the Labour Market Supplementary Pension (ATP) is based on a worker’s contributions and the total years of coverage under this plan.

B. Compulsory Coverage

The following provides information about compulsory coverage under the Danish system.

1. Folkepension (FP)

In general, all persons who reside in Denmark from age 15 up to age 65 are covered under the FP or “Social” pension program. The FP program is non-contributory and funded from general tax revenues.

2. Labour Market Supplementary Pension (ATP)

Employees in Denmark ages 16 to full retirement age who are permanently employed at least 9 hours a week pay ATP mandatory contributions.

C. Voluntary Coverage

A worker who paid ATP contributions for at least 3 years as an employee may continue to contribute voluntarily if the worker becomes self-employed.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0201747015
GN 01747.015 - Coverage and Contributions under the Danish System - 10/18/2022
Batch run: 10/18/2022
Rev:10/18/2022