Payment and reporting

Reporting and making payments during your busy work schedule should be quick and easy.
Below, you can find a brief, clear overview of your day-to-day pension administration.

Payment

You can make payments in two ways:

  1. Through your salary system
  2. Through Our PFA
How to make payments using a salary system/OverførselsService (TransferService)

You can transfer your payments through your salary system by using OverførselsService. This allows you to send the necessary information together with the payment, so we can process your payments correctly. This means that the payments will be deposited for the right employee, in the correct period and in the right pension plan. PFA will also be kept up to date on the employee’s salary situation so that the policy can be updated.

You must use a standard file, which may already exist in your salary system. If you do not have the file, your system supplier needs to code it.

  • PFA's PBS-number: 00032336
  • Customer number: 00000 + civil registration number (CPR number)
How to make payments using a salary system

Many salary systems, such as DataLøn, Multidata, BEC LønService or Danløn AMP, can be used to make pension payments. You need the following information:

  • PBS number: 00032336
  • Customer number: The employee’s civil registration number (CPR number)
  • The collective agreement number: This is an important piece of information if the employee has a labour market pension determined by a collective agreement. This is because the number determines the pension plan that the employee should have. You can find a list of the collective agreement numbers here at this page
This is how you report via Our PFA 

If you do not have a salary system that can be used for payments and reporting, it is a good idea to use Our PFA. Here, you can carry out reporting and then transfer payments to an account number at PFA. We will then distribute the payment based on the reporting, keeping things simple for you. Our PFA is free, and you can register your company by logging in here and sending us a message.

Information for organisations

The administration of a long list of municipal, regional and state companies is primarily settled via KMD, StatensLønSystem and Silkeborg Data. Registration, reporting and payments to PFA generally take place automatically via these systems.
  

If you need help, you can contact PFA’s payment consultants in the following two ways:

 


 Calling (+45) 70 80 90 30    


Writing to us by logging in here 

Reporting

Reporting ensures that we are able to process your payments correctly. This means, for example, that the payments will be deposited for the right employee, in the correct period and for the correct pension plan.

We need the following information when you report:
  • CVR (company registration) number
    We use the CVR number to identify the company which is making the payment.
  • Civil registration number (CPR number)
    We use the CPR number to identify the employee who the payment concerns
  • Payment period
    We use this information to place the payment and adjustment in the right period
  • Information about labour market contribution (AMB)
    This tells us whether to pay labour market contribution. This is relevant for expatriate employees, for example.
  • The collective agreement number
    This is important information when the employee has a labour market pension determined by a collective agreement, or if you agree with PFA that we should use these numbers to identify the different plans. The number ensures that the money is placed in the right plan. You can find an overview
    of the collective agreement numbers here at pfa.dk.
  • Pensionable salary
    We use this to calculate the savings and the types of insurance cover that the employees are entitled to.
  • Form of payment
    This tells us if the employee is paid monthly or every 14 days and thus how often payments should be made to the employee’s pension.
  • Resignation/leave
    When an employee resigns or takes leave of absence, we need to know so that we can plan what happens next together with the employee.
  • Employer contribution percentage
    This figure is the percentage of the pensionable salary that the employer pays, and we use this information to calculate the amount that will be deposited in the employee’s pension.
  • Salary earner contribution percentage
    If employees pay a percentage themselves in addition to the employer’s contribution, we use this information to calculate the extra payment.
  • Salary earner’s voluntary single payment
    We use the salary earner’s voluntary payment percentage to ensure that we are always in possession of the correct information for your employee. Contact PFA if you make the payments through Nets InformationsService via OverførselsService and have an employee who pays a voluntary payment - either as a contribution in per cent or as an amount.

Collective agreement numbers

Enter the collective agreement code into your salary system, enabling PFA to identify the collective agreement that the employee is covered by when we receive information from you. This way, we can make sure that the employee is properly set up.
 

Collective agreement numbers for organisations


Optician pension
  • 00072 Journeyman watchmakers – Collective agreement between Urmagernes Arbejdsgiverforening (The Watchmakers’ Employers’ Association) and Urmagernes og Optikernes Landssammenslutning (The National Union of Watchmakers and Opticians)
  • 00073 The Danish Chamber of Commerce – Optician – Collective agreement between Dansk Erhverv Arbejdsgiver (Danish Chamber of Commerce) Employer and Dansk Funktionærforbund – Serviceforbundet (Danish Federation of Salaried Employees – Services Union), Urmagernes og Optikernes Landssammenslutning (National Union of Watchmakers and Opticians) for journeyman opticians and optician students
  • 00075 Head optician – The pension plan for head opticians and shop managers
  • 00076 Opticians working on a contractual basis who are members of Serviceforbundet
  • 00003 Dansk Erhverv (The Danish Chamber of Commerce) Employer and HK Handel (Butiksoverenskomsten (The Shops Collective Agreement))
  • 00004 Kontor og Lager and Dansk Erhverv (The Danish Chamber of Commerce) Employer and HK Handel (Kontor- og Lageroverenskomsten (The Office and Warehouse Collective Agreement))

MedlemsPlus
  • 51030 Sammenslutningen Af Danske Filminstruktører (Union of Danish Film Directors)
  • 51070 HK Handel (HK Trade)
  • 51080 Danish Actors’ Association
  • 51090 HK Privat (HK Private)
  • 51110 Film- og Tv-Arbejderforeningen (The Film and TV Staff Association)
  • 51120 Dansk Musiker Forbund (Danish Musician Union)
  • 51140 Finansforbundet (Finance Union)
  • 51160 Danske Kunsthåndværkere (Danish Artist Craftsmen)
  • 51170 Danish Authors’ Society
  • 51180 Dansk Told & Skatteforbund (Danish Customs & Tax Union)

Independent collective agreements
  • 00160 Tandplejer Pension (Dental Hygienist Pension)
  • 00180 Gartneribrugets arbejdsgiverforening/land- og skovbrugets arbejdsgivere (Market Gardens’ Employers’ Association/Farming and Forestry Employers) and Handels- og kontorfunktionærernes forbund i Danmark (Commercial and Office Workers’ Union in Denmark)
  • 10000 Private sector employees under LederPension (Pension for Managers and Executives)
  • 18785 FAF – Employees under FAF. Professional organisation for freelancers and employees working in the field of production of animation, computer games, short films and documentaries, multimedia, feature films and television.
  • 18064 Private sector employees under HI-ORG. Organisation for managers in Idræts-Kultur og Fritidssektoren (Sports-Culture and Leisure Time Sector)
  • 29929 DK Fys – Voluntary – Via employer
  • 36077 Private sector employees under Pharmadanmark
  • 37726 Private sector employees under Maskinmesterpension (Engineers’ Pension)
  • 41005 Private sector employees under Dansk Formands Forening (Danish Foreman’s Association)
  • 45905 Private sector employees under The Danish Union of Librarians
  • 81000 Tandlægernes Tryghedsordning (Dentists Security Scheme)
  • 82000 Ansatte Tandlægers Organisation (Employed Dentists’ Association)

Creative Pension
  • 03063 Dansk Teater
  • 03064 Skuespiller (actor)
  • 03066 Dansk Teater
  • 20226 Dansk filmklipperselskab
  • 20227 Dansk Filmfotograf forbund
  • 20228 Danske Scenografer
  • 20229 Dansk journalistforbund

Praktiserende Landinspektørers Forening (Practising Chartered Surveyors’ Association)
  • 00240 Pension for Funktionærer (Pension for Salaried Employees) (Collective agreement between Praktiserende Landinspektørers Forening (PLF) and Teknisk Landsforbund (the Danish Association of Professional Technicians) (TL))
  • 00242 Kort- og landmålerteknikere (Map and Surveyor Engineer)

Konstruktør Pension (Constructor Pension)
  • 00320 Pension for Funktionærer (Pension for Salaried Employees) (DIO II Arkitektbranchen (the architect profession) and Teknisk Landsforbund (the Danish Association of Professional Technicians))
  • 00330 Konstruktør Pension (DIO II Arkitektbranchen (the architect profession) and Konstruktørforeningen (The Constructors’ Association))

Mediernes Pension - Journalister (The Media’s Pension – journalists)
  • 73500 Pension in % – Pension plan for journalists
  • 73501 Fixed amount for pension ceiling – Pension plan for journalists
  • 73553 § 53 A for journalists
  • 73539 § 39 A for journalists subject to taxation in Greenland

Danske Fysioterapeuter (The Association of Danish Physiotherapists)
  • 46731 Basic contract for fixed-salary employees with PFA Health Insurance
  • 46732 Basic contract for fixed-salary employees without PFA Health Insurance
  • 46733 Basic contract for employees paid on a commission basis with PFA Health Insurance
  • 46734 Basic contract for employees paid on a commission basis without PFA Health Insurance
      

Collective agreement numbers for pension for salaried employees


CO-industri
  • 65000 Industriens Funktionæroverenskomst (The Collective Agreement for Salaried Employees in Industry)

HK/Privat
  • 65001 National collective agreement within the IT sector between Dansk Erhverv (The Danish Chamber of Commerce) Employer and HK/Privat
  • 65002 Collective agreement between Dansk Erhverv (The Danish Chamber of Commerce) Employer and HK/Privat for photographers and illustrators/graphic artists employed at ADVERTISING AGENCIES AND PUBLISHING HOUSES that are members of Dansk Erhverv (The Danish Chamber of Commerce) Employer
  • 65003 Salaried employees’ collective agreement for offices and warehouses between Dansk Mode & Textil (Danish Fashion and Textiles) and HK/Privat
  • 65004 Salaried employees’ collective agreement between Danske Mediers Arbejdsgiverforening (The Danish Media Association - Employers’ Association) and HK/Privat
  • 65005 Salaried employees’ collective agreement between Danish Association for Graphic Communication & Media (Grakom) and HK/Privat for administrative and technical salaried employees
  • 65006 The HK collective agreement between Dansk Byggeri (The Danish Construction Association) and HK /Privat
  • 65007 Collective agreement between HORESTA Arbejdsgiver (HORESTA Employer) and HK/Privat
  • 65009 Salaried employees’ collective agreement between Danske Malermestre (Danish Master Painters), Foreningen af Auto- og Industrilakerere (Association for Automotive and Industrial Painters), Glarmesterlauget i Danmark (The Glazier Guild in Denmark), Autobranchens Arbejdsgiverforening (The Auto Industry’s Employers’ Association) and HK/Privat
  • 65010 Standard collective agreement between the Danish Chiropractors’ Association and HK/Privat for medical secretaries
  • 65011 Collective agreement between Tandlægeforeningen (The Dentists’ Association) and HK/Privat for dental assistants
  • 65012 Standard collective agreement between Danske Fysioterapeuter (Danish Physiotherapists) and HK/Privat
  • 65015 Landsdækkende overenskomst for tolke mellem Kooperationen og HK/Privat (Sign language enterpreters)
  • 65016 Landsdækkende overenskomst for tolke mellem Kooperationen og HK/Privat (Foreign language enterpreters)
  • 65017 Collective agreement between DS Håndværk & Industri (DS Craft & Industry) and HK/Privat
  • 65020 HK collective agreement between Tekniq and HK/Privat
  • 65031 Collective agreement between HK-Privat and BL – Danish Social Housing
  • 65033 Collective agreement between HK/Privat and DBR Arbejdsgiverforening (DBR Employers’ Association)
  • 00180 HK collective agreement between Gartneri-, Land- og Skovbrugets Arbejdsgivere (Market Garden, Agriculture and Forestry Employers) (GLS-A) and HK/Privat
  • 65034 HK/Privat & Danmarks Private Skoler-Grundskoler & Gymnasier (Denmark’s Private Primary Schools & Upper Secondary Schools)
  • 65035 HK/Privat & The Danish Free School Association

HK/Privat and HK HANDEL
  • 65014 Funktionæroverenskomst for Handel, Viden og Service (Salaried Employees’ Collective Agreement for Commerce, Knowledge and Service) for Dansk Erhverv (The Danish Chamber of Commerce) Employer
  • 65021 Funktionæroverenskomst for Handel, Transport og Service (Salaried Employees’ Collective Agreement for Commerce, Transport and Service) for DIO II

HK HANDEL
  • 65008 National collective agreement for offices and warehouses between Benzin- og Oliebranchens Arbejdsgiverforening (the Gasoline and Oil Industry’s Employers’ Association) and HK Handel
  • 65013 The shops’ collective agreement for Dansk Erhverv (The Danish Chamber of Commerce) Employer
  • 65019 The shops’ collective agreement DIO II
  • 65022 Collective agreement for service stations between BOA/ASS and HK Handel
  • 65023 National collective agreement between Danske Slagtermestre (Danish Butchers) and HK Handel
  • 65024 National collective agreement for shops between Dansk Erhverv (The Danish Chamber of Commerce) Employer and HK Handel with a special agreement for bakers and confectioners (BKD)

Teknisk Landsforbund (The Danish Association of Professional Technicians)
  • 65027 National collective agreement between Dansk Erhverv (The Danish Chamber of Commerce) Employer and Teknisk Landsforbund (The Danish Association of Professional Technicians)
  • 00080 TL- collective agreement between Tekniq and Teknisk Landsforbund (The Danish Association of Professional Technicians)
  • 00090 The collective agreement for technical employees DIO III/Byggeri (The Danish Construction Association) og Teknisk Landsforbund (The Danish Association of Professional Technicians)
  • 00110 The collective agreement between Dansk Mode og Textil (Danish Fashion and Textiles) and Teknisk Landsforbund (the Danish Association of Professional Technicians)
  • 00240 The collective agreement Praktiserende Landinspektørers Forening (PLF) and Teknisk Landsforbund (the Danish Association of Professional Technicians) (TL)
  • 00250 Collective agreement between DI collective agreement II and Teknisk Landsforbund (the Danish Association of Professional Technicians)
  • 00320 The collective agreement between Danske Ark (The Danish Association of Architectural Firms) and Teknisk Landsforbund (the Danish Association of Professional Technicians)
  • 03063 Collective agreement between Dansk Teater and Teknisk Landsforbund (the Danish Association of Professional Technicians) (TL) technical staff
  • 03066 Collective agreement between Dansk Teater and Teknisk Landsforbund (the Danish Association of Professional Technicians) (TL) administrative staff

Other
  • 65032 Collective agreement for inspectors between BL – Danish Social Housing and Faglig Puls
  • 65036 Collective agreement between Dansk Erhverv (The Danish Chamber of Commerce) Employer and Socialpædagogernes Landsforbund

Has too much been added to your pension?

In some cases, the Danish Pension Tax Act allows for the opportunity to repay/offset single payments and pension payments pursuant to Sections 22(C) and 22(E) of the Danish Pension Tax Act, which you can read more about below.

If the desired repayment/offsetting is not covered by the provisions of Sections 22(C) and 22(E) of the Danish Pension Tax Act, you must apply for permission from the Danish Customs and Tax Administration.

Rules governing the repayment/offsetting of single payments and pension payments

Section 22(C) of the Danish Pension Tax Act provides an employer with the opportunity to offset single payments or pension payments against future single payments or pension payments contributed to PFA. There is no deadline for the set-off of single payments or pension payments. The form below shows examples of a number of frequently made errors where the provisions of Section 22(C) of the Danish Pension Tax Act can be applied.

Type of error Description of error
Pension payments made after an employee has resigned, etc.

The employer makes a mistake and fails to stop the pension payments after the employee has stopped working for the employer.

After the employee has stopped working for the employer, the employer notices that for a certain period of time an overpayment has mistakenly been made to the pension plan.
Typos and other human errors

For example, due to an error made by the employer’s payroll office, the following may have happened:

  • all of the employee’s salary has been paid to the pension plan
  • an employee’s pension contribution has been paid twice for the same month
  • a pension contribution of, for example, DKK 4,000 has mistakenly been processed as DKK 40,000 (one or more zeros added by mistake)
  • an employee’s pension payment has been made to a colleague’s pension plan.
 

Corrections can only be made if the payment was an error in relation to the contractual basis for the pension agreement. The employer can thus only correct payments that an employee has no legal entitlement to pursuant to the pension agreement with his/her employer. The employer may only use the erroneous payments as set-off against the employer’s subsequent payments to PFA for the employer’s other employees.

If the pension payment cannot be corrected pursuant to Section 22(C) of the Danish Pension Tax Act, the payout will be subject to taxes for the employee according to the provisions of the Danish Pension Tax Act.

If a mistake has been made, Section 22(E) of the Danish Pension Tax Act allows for the opportunity to repay a single payment or pension payment entirely or in part within 30 days without having to pay a flat-rate tax. The size of the tax-free amount that is to be repaid cannot exceed the amount that was initially paid in. The 30 days begin from the date the single payment or pension payment was made. A repayment the year after the payment year must be made by no later than on 19 January and therefore the 30-day rule will not apply.

According to Section 22(E), a prerequisite for a repayment is that it must be based on the pension agreement with PFA or based on the transfer being specifically agreed upon with PFA. If it concerns an employer-administered pension plan, the repayment can only take place if both the employee and employer accept this.

Examples of types of errors that can be repaid are typos, wrong account or policy numbers, misunderstandings between the parties or the like.

International employees

International employees often prefer a non-deductible pension plan (a Section 53 A plan) due to the tax-free payout and the opportunity to have the savings paid out as a lump sum.

Here you can see the advantages and disadvantages of choosing a pension plan with or without tax deduction:

Establishment of a non-deductible pension plan - Section 53 A

The establishment of a non-deductible pension plan takes place in two steps:

  1. Registration via the PFA Administrator Portal, collective agreement codes (OK code) or registration form/Pension Broker.
  2. Submission of a declaration of tax residency.

You must register the employee in the month when the plan should become effective. Once we have received the registration, we will send an electronic declaration to the employee via My PFA, where the employee must provide information about their tax residency. The employee must be logged in with MitID to be able to sign the declaration.

Denmark is part of an international collaboration on the exchange of information about tax residency and must report information about this to the Danish Tax Agency. This means that the employees must fill in a declaration on their tax residency in other countries than Denmark if they want a plan without tax deduction.

The declaration must be submitted no later than 3 months after you have received it from PFA. When PFA has received the declaration, the plan will be established from the date on which the plan is registered via the Administrator Portal, collective agreement codes, registration form or Pension Broker. If the declaration is not submitted on time, PFA will establish a pension plan with tax deductibility.

The process for establishing a plan without tax deductibility

Here, you can get a quick overview of how to establish a plan with tax deductibility and change it to a plan without tax deductibility when returning home from abroad:

Select the relevant process overview based on the registration form that you use.