Supplementary Labour Market Pension Scheme for Disability Pensioners

Voluntary insurance

• Individuals who receive health-related early retirement pensions such as senior pension (Seniorpension) or disability pension (Førtidspension).¹

General finances

• Fully funded personal pension plans based on contribution payments.

Contribution payments

• Contributions are shared between the Danish state (2/3) and the member (1/3).

• ATP is a self-governing institution established by law in 1964.
• The individual can choose to pay contributions to the ATP institution, a life insurance company, or a pension fund.

• The payout starts when the member reaches the statutory retirement age of the state pension.

Pension payments

• It is a lifelong supplement to the state pension.
• The size of the pension depends on the contributions and investment returns.

Taxation and social security contributions

• The pension payment is taxed as personal income.
• The social security contribution is a public tax of 8%.