Denmark Gazettes Executive Order on 2026 Employer Contributions to Employees’ Fund for Accrued Holiday Pay

The Danish Official Gazette Dec. 5 published Executive Order No. 1489/2025, setting the 2026 rate for employer contributions to the employees’ fund for accrued holiday pay. The order includes measures: 1) setting the contribution rate for employers that pay the supplementary pension (ATP) contribution for their employees at 20 Danish kroner (US$3.11), for each time the employer reports an amount corresponding to a full year’s ATP contribution; and 2) specifying that the holiday pay fund contribution must be collected for the first time in Q1 2026, based on ATP contributions due July 1, 2026. The executive order enters into force ...