Employees outside Denmark
If you have employees who work outside Denmark, the company must pay ATP contributions if the employees are covered by Danish law on social security.
If the employee works in an EEA country or Switzerland, most often the company does not pay ATP contributions.
In such cases, the company must pay into the social security schemes that are applicable in the country where the employee works.
The country in question is of great importance
Please note that there are different rules depending on which country the employee works in and the country that the employee is a citizen.