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Trygghet genom jobbet

Kollektivavtalad tjänstepension och försäkringar
Företag
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Information, blanketter och tjänster skiljer sig åt för olika typer av företag. Välj vilken typ av företag du företräder.
Information, blanketter och tjänster skiljer sig åt för olika typer av företag. Välj vilken typ av företag du företräder.
Företag med kollektivavtal

Privatägda företag som har kollektivavtal genom medlemskap i ett arbetsgivarförbund, eller har tecknat kollektivavtal direkt med ett fackförbund.

Företag utan kollektivavtal

Privatägda företag som saknar kollektivavtal men har, eller vill teckna, försäkringsavtal hos Fora.

Kommun- och landstingssektorn

Kommuner, landsting, regioner, företag anslutna till Sobona och Fastigo samt Svenska kyrkan.

Företag som vill anställa med stöd från myndighet

Information för företag när försäkringsavtal hos Fora är ett krav från Arbetsförmedlingen eller Migrationsverket.

Foreign companies with temporary operations in Sweden

Companies, with or without a collective agreement, that intend to run temporary operations in Sweden.

Privat
Så fungerar din tjänstepension Avtalspension SAF-LO och de försäkringar du har genom din arbetsgivare.

Om Fora

Fora är den oberoende valcentralen för Avtalspension SAF-LO som guidar företag och anställda rätt i sin kollektivavtalade pensions- och försäkringslösning.

För arbetsmarknadens parter

Här finns avtalsregistret ESA, information om hur hängavtal tecknas och filmer som svarar på de vanligaste frågorna.

För pensionsbolag

Information och villkor för anslutning till Avtalspension SAF-LO, valbara pensionsförvaltare, statistik och kontaktinformation.

För leverantörer av lönesystem

Information, uppmärkningskoder och instruktioner gällande de uppgifter som ska rapporteras till Fora.

För journalister & press

I pressrummet finns pressmeddelanden, bilder, filmer och presskontakter.

Självservice

I den här sektionen hittar du blanketter, e-tjänster, villkor, broschyrer och instruktioner på ett samlat ställe.

Om Fora

Fora är ett servicebolag som erbjuder administrativa lösningar för kollektivavtalade försäkringar och avgifter för parter på arbetsmarknaden. Vi finns för att erbjuda enkla och kostnadseffektiva lösningar som förenklar vardagen för uppdragsgivare, företag och anställda.

Reporting final salaries

In January each year, Fora needs details about the final salaries for the previous year.

Fora needs data about your employees’ salaries to be able to calculate how much should be paid in to their occupational pension, as well as to be able invoice for the insurances.

Companies with temporary operations in Sweden need to report salaries on two occasions:

  • In January each year, the final salaries for the previous year must be reported.
  • When the insurance agreement is cancelled, the salaries for the current year must be reported.

Fora charges a delay fee

If the salaries have not been reported by 31 January, Fora will charge a delay fee of SEK 1,000.

The final salary report shows which wage-earners you have employed during the year and how much money should be transferred to their pension manager. The money is transferred in February. Your failure to submit the final salaries by the 31 January will adversely affect your employees. 

Why do I have to send an annual payroll report to Fora?

Varför behöver jag lönerapportera till Fora?
Languages
Why do I have to send an annual payroll report to Fora? Subtitles available in العربية, English, suomi, polski, русский, español and Türkçe. Start the movie and choose language in the player's settings.

How to report final salaries

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  • The final salaries for the previous year must be reported by 31 January. 
  • The salaries for the current year must be reported when the insurance agreement is cancelled.

The salaries are reported on a special form.

Employee data that is needed

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  • All wage-earners who have not reached the age of 65 years should be reported, with name, address, date of birth/personal identity number (ten digits) and gross salary. Wage-earners who have reached the age of 65 years and have an agreement about continued earning towards SAF-LO Collective Pension Insurance should also be included.
  • The gross salary of all salaried employees who have not reached the age of 65 years should be included.
  • An owner who counts as a business owner should not be included in the reporting of final salaries. If the person does not count as a business owner, they should be reported as a wage-earner or a salaried employee.

Salary types that should be included

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The gross salary that has been paid out during the year should be reported to Fora.

The salary amounts should include the following:

  • Piecework compensation
  • Severance pay - the part considered to be salary
  • Standby compensation
  • Bonus
  • Tips
  • Gratuity in the form of cash payment
  • On-call time
  • Salary guarantee
  • Unsocial working hours
  • Redundancy pay
  • Commission
  • Travel (free travel to and from work)
  • Travel time compensation
  • Holiday pay, holiday compensation
  • Sick pay
  • Shift premium
  • Percentage of profit
  • Gross salary paid
  • Substitute compensation
  • Overtime compensation

The salary amounts should NOT include the following:

  • Fees
  • Severance pay - the part considered to be reparation
  • Contribution to travel costs
  • Mileage allowance
  • Company car
  • Parking benefit
  • Gratuity in the form of stocks and bonds
  • Home computer
  • Reimbursement for expenses
  • Options
  • Taxable and non-taxable allowances
  • Subsidized food
  • Profit share and profit sharing
  • The value of free board and lodging

Important to distinguish between wage-earners and salaried employees

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Distinguishing between wage-earners and salaried employees is very important. Incorrect reporting will have consequences for the employees’ pensions and their insurance cover.

  • If a wage-earner is mistakenly reported as a salaried employee, they will have no insurance cover and no contributions will be made towards their occupational pension.
  • If a salaried employee is mistakenly reported as a wage-earner, they will not be able to claim on their insurances if something happens.

How to distinguish between wage-earners and salaried employees

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Companies with collective agreements

It is usually the collective agreement that determines whether an employee counts as a wage-earner or a salaried employee.

  • Wage-earners are covered by collective agreements between an employers’ association and a trade union belonging to the Swedish Trade Union Confederation (LO).
  • Salaried employees are covered by collective agreements between an employers’ association and a trade union belonging to the Swedish Council for Negotiation and Co-operation (PTK).
  • It is the work that an employee performs that determines to which collective agreement they belong.

If you are uncertain how an employee should be classified, you can contact the trade union with which you have a collective agreement.

Companies without collective agreements

At companies without collective agreements, the work that employees perform determines if they count as wage-earners or salaried employees. If it is difficult to make an assessment, Statistics Sweden (SCB) has an Occupational Register, the duties involved in each profession, and whether the individual with that occupation/those duties should be classified as a wage-earner or a salaried employee.

1. Find the profession’s SEI code

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Find the profession’s SEI code in the list of occupational titles (yrkesförteckning).

If you don't know the title, you can search for it in the Swedish Standard Classification of Occupations (Svensk Yrkesklassificering).

2. Wage-earner or salaried employee?

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Finally, check the Socioeconomic Classification Socioekonomisk indelning) to see if the SEI code means that the employee is classified as a wage-earner or a salaried employee.

How do I know if an employee is a wage-earner or a salaried employee? Select subtitle in Youtube settings.
Subtitles
Subtitles available in العربية, English, suomi, polski, русский, español and Türkçe. Start the movie and choose language in the player's settings.