Monthly payroll reporting

The pension premiums of manual workers will be transferred monthly in the same way as for non-manual workers today. The monthly rather than annual transfer of premiums means that there is more opportunity for yields throughout the year.

By introducing monthly payroll reporting, reporting to Fora is also harmonised with other reporting that employers make, for example to the Swedish Tax Agency and Collectum. This enables employers to have uniform procedures for various forms of reporting.

The Confederation of Swedish Enterprise and the Swedish Trade Union Confederation (LO) reached the agreement to switch to monthly management of Avtalspension SAF-LO, Collective Pension Insurance.

Payrolls that are paid out in 2023 will be reported as usual in January 2024.
Thereafter, the pay amounts of manual workers are to be reported monthly.

As of January 2024 and until further notice, the following applies to employers whose employees include both manual workers and non-manual workers:

Reporting	When
Payroll reporting for employees with Avtalspension SAF-LO, Collective pension insurance (usually manual worker personnel category)	New: Gross salary paid per individual is reported monthly.
Payroll reporting for employees without Avtalspension SAF-LO, Collective pension insurance (usually non-manual worker personnel category)	Unchanged: The final gross salary paid for all non-manual workers will be reported in January of the following year.
Premiums for LP, Lifetime Working Hours Pension; AP, Working hours pension and Suplementary pension provision	Unchanged: Estimated premiums are reported annually or as required (Suplementary pension provision).
Insurance for the Self-Employed/Company owners	Unchanged: Final income is reported annually from January and no later than April of the following year.

The markup is the basis for employees being covered by the right insurances and having the right premiums paid into their occupational pensions.

In connection with the transition to monthly payroll reporting in 2024, new markup codes should be used for manual workers.

Each company only has access to the markup that are relevant to them.

Markups only need to be updated in the event of changes to employees' category of personell or changes in collective agreement affiliation.
The new markups will replace the ones currently used to show which manual workers are subject to a supplementary pension premium.

Examples of markup options

FOK306834 Arbetare – Kollektivavtal Byggavtalet
(FOK306834 Manual worker - Collective Agreement Construction Agreement)

FOK301123 Arbetare, när kollektivavtal för arbetare saknas
(Markup for a manual worker at a company without collective agreement)

Initial markup of manual workers prior to first monthly reporting

In connection with the first monthly payroll report for January 2024, the manual workers need to be marked up. The way this is done depends on whether your payroll system supports the new markup or not. This means there are two different scenarios with regards to large employers:

If the payroll system supports payroll reporting and markup possibility, the initial markup of manual workers is created in the payroll system.
If the payroll system only supports payroll reporting, the initial markup can be done by uploading an Excel file with the employees’ markup. The file can be uploaded to Mina sidor (My pages) in February 2024 at the earliest.

Ongoing updates to the markup of employees who have changed jobs or are new employees are done in the payroll system or by uploading a new Excel file.

As of January 2024 and until further notice, the following applies to employers whose employees include both manual workers and non-manual workers:

Cost	Timing of invoicing
Avtalspension SAF-LO, Collective pension insurance and other insurance policies for manual workers.	New: The final cost is invoiced monthly.
Supplementary pension premiums and collectively agreed fees for manual workers.	New: The final cost is invoiced every other month for Part-time pension allocation, Extra pension allocation and collectively agreed fees. Unchanged: Lifetime Working Hours Pension, Working Hours Pension and Additional Pension Provision will be invoiced upon completion of reporting.
Insurance policies for non-manual workers.	Unchanged: Preliminary costs are invoiced every other month, and the final surplus/deficit is settled in February of the following year.
Collectively agreed fees for non-manual workers.	Unchanged: Preliminary costs are invoiced every other month, and the final surplus/deficit is settled in February of the following year.

Two different invoices from Fora

As of 2024, you will receive two different invoices from Fora, one each month and one every other month. Invoices must be paid to different bank giro numbers. It is very important that the different invoices are paid to the correct recipient! Please make sure that Fora is set up as two payees with different bank giro numbers in your subledger.

From January 2024 and until further notice, the following applies to manual workers:

Pension premium	Transfer to pension company
Pension premium for Avtalspension SAF-LO, Collective pension insurance.	New: Transferred to selected pension company every month.
Pension premium for supplementary pension premium (Extra pension allocation and Part-time pension allocation).	Unchanged: Transferred to selected pension company once a year.
Pension premium for LP, Lifetime working hours pension; AP, working hours pension and Suplementary pension provision.	Unchanged: Transferred to selected pension company once a year.

Sökhjälpen