This lowering of the income age will be implemented in stages. The income age for the coming years is:
2021: 24 to 65 years
2022: 23 to 65 years
2023: 22 to 65 years
This means that from 1 January 2021, manual workers who are 24 years old should be included in the pay amount that forms the basis for calculating the premium that the employer pays to SAF-LO Collective Pension Insurance.
In order to ensure that the preliminary invoice is correct during 2022, employers who have employees who are or who will reach the age of 23 years during the year may need to adjust their preliminary pay at Fora. The e-service for updating preliminary pay is available on Mina sidor (My pages).
If you do not update preliminary pay, we recommend that you calculate the size of the sum being deferred and make provision for this in your budget.
Payroll reporting 2022
Please note that 24 years still applies as the income age when reporting pay for 2021.