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Företag (Employers)

Monthly reporting

Fora has switched to monthly management of collectively agreed insurances. From February 2024 and onwards the payrolls of manual workers are to be reported monthly. 

Information with time limited validity

The information on this page is shortly to be updated due to the switch from annual pay roll reporting to monthly pay roll reporting, which started in February 2024. Read more about monthly payroll reporting

About the insurance agreement

The insurance agreement that a company signs with Fora is a complete package of collectively agreed insurances. However, the contents of this package will vary for wage-earners, salaried employees and business owners. 

All current and future employees who receive a salary are covered by the insurances, regardless of their type of employment. The insurance agreement is signed for all employees; it is not possible to take out insurances for individual employees.

For manual workers, the insurance agreement provides comprehensive insurance cover, including an occupational pension.

Non-manual workers and owners who are regarded as company owners have insurance cover for accidents that occur at work.

InsuranceManual workersNon-manual workers Company owners 
AGS, Group sickness insurance    
TFA, Work injury insurance
TGL, Group life insurance    
Avtals­pension SAF-LO, Collective pension insurance    
Premiebefrielse­försäkring, Waiver of premium insurance    

Additional insurances will be necessary if the company continues to operate in Sweden after 12 months. Companies with temporary operations in Sweden have a general exemption from Föräldrapenningtillägg, FPT (Supplemental Parental Benefit Insurance), Försäkring om avgångsbidrag, AGB (Redundancy Payment Insurance) and Trygghetsfonden TSL (Employment Transition).



Companies intending to run temporary operations in Sweden may apply for exemption from AGS and SAF-LO Collective Pension Insurance on the form ”Request for exemption”.

Certificates needed

When applying for exemption from Group Sickness Insurance, AGS, certificate A1 must be sent to Fora as proof that the employee in question is covered by a social insurance system in another EU/EES country.

In the event of application for exemption from SAF-LO Pensions Insurance, a certificate from the insurer must be sent to Fora as proof that occupational pension insurance premiums are being paid for the employee in another EU/EES country.

Decision about exemption

It is Fora that decides if the company will be granted exemption from Group Sickness Insurance (AGS) or SAF-LO Collective Pension Insurance for an employee. The exemption is valid for 12 months, starting from the first day the company operates in Sweden.

Companies domiciled outside the EU/EES may apply to the Labour Market Insurance Board for exemption from occupational insurances according to rules corresponding to those for companies domiciled within the EU/EES.

How to differentiate categories of personnel


The method you use to find out whether an employee counts as a manual or non-manual worker will depend on whether your company has a collective agreement or not.

It is usually the collective agreement that determines whether an employee counts as a manual workers or a non-manual workers.

  • Manual workers are covered by collective agreements between an employers’ association and a trade union belonging to LO - The Swedish Trade Union Confederation.
  • Non-manual workers are covered by collective agreements between an employers’ association and a trade union belonging to PTK - the council for negotiation and cooperation.
  • It is the work that an employee performs that determines to which collective agreement they belong.

When you count as a business owner


Limited company

General partnership

Limited partnership company

Other forms of company