Private companies
As an employer, you must pay into AES; this safeguards your employees in case of occupational diseases.
Registration for AES
AES is informed by SKAT about new Tax ID numbers (CVR nummer), i.e. new companies are automatically registered.
If your company does not have a Tax ID number, you must register yourself.
Who you are required to pay for
As an employer you must pay AES contributions for employees for whom you already pay ATP contributions.
Who you are not required to pay for:
- Employees for whom you do not pay ATP contributions
- Voluntary and unsalaried assistants.
However, the above-mentioned employees are still covered by AES.
Read more about Who is covered here.
If your company closes down
You pay for all the employees who have been employed at the company until it closes down. As you pay AES in arrears, your company may receive a paying-in slip after the company has closed down.
You must therefore remember to pay into AES.
If you have sold your company or made a transfer of ownership, you must also pay for the employees who were at the company until the sale or transfer.