Rates and limit for ATP pension in 2026 set
Official title (in Danish): Bekendtgørelse om garantibidrag, tariffer og kapitaliseringsgrænse i 2026 i Arbejdsmarkedets Tillægspension
In short
Reading time: 1 min- What it sets out:
- The executive order sets the guarantee contribution, tariffs and a limit for lump-sum payment in Arbejdsmarkedets Tillægspension (ATP) for 2026.
- The guarantee contribution is 80 per cent.
- Pensions where the annual pension, including bonus pension, is calculated at DKK 3,600 or less are paid as a lump sum.
- Who: The rules apply to members of Arbejdsmarkedets Tillægspension. The split of the guarantee contribution depends on birth year.
- When: The executive order entered into force on 1 January 2026.
Written by AI from verbatim quotes from the source and checked by code and AI. Dates, tables and the fact box are calculated by fixed rules. Unofficial translation. Always read the original.
The guarantee contribution is 80 per cent in 2026, after deducting an amount for death benefits. DKK 48 is deducted for the death benefit under section 14 b and DKK 30 for the death benefit under section 14 e.
The guarantee contribution is divided into an interest contribution and a market contribution. For members born 1 January 1972 to 31 December 2010, the interest contribution is 75 per cent and the market contribution is 25 per cent. For members born before 1 January 1972, the interest contribution is 100 per cent and the market contribution is 0 per cent.
Members who postpone payment beyond the pension age have the annual pension increased for each month the payment is postponed.
If the annual pension including bonus pension is DKK 3,600 or less, a lump sum is paid. If it is more than DKK 3,600, it is paid in monthly instalments. A lump sum is paid on the 1st of the month after the state pension age, and the payment cannot be postponed.
The amounts are in the annexes – see the original.
Sources and original
Read the official text (in Danish) →
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
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- Issued · 22 December 2025
- Published in the Danish Law Gazette (Lovtidende) · 24 December 2025
- In force · 1 January 2026