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Starting in 2024
Fora is switching to monthly management of collectively agreed insurances. This means monthly payroll reporting, invoicing and transfer of pension premiums to the pension companies of manual workers.
The transition from annual to monthly procedures will take place in stages. Payrolls that are paid out in 2023 should have been reported as usual in January 2024. Thereafter, the payrolls of manual workers are to be reported monthly.
The first stage comprises occupational pensions and insurances for employees classed as manual workers, and this transition is scheduled to start in the first quarter of 2024. The next step introduces monthly payroll reporting and invoicing of insurances taken out via Fora for non-manual workers.
For you as an employer, the gradual transition entails both permanent and temporary changes. For a period of time, Fora’s administration will also use different procedures for manual workers and non-manual workers.
When the monthly procedures start in February 2024, it will be required that all employees are reported with either Swedish personal identity number (personnummer) or a coordination number. The Swedish Tax Agency handles the applications.
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.
In connection with the switchover to monthly payroll reporting, new regulations relating to “pay attributable to another month” are being introduced.
Monthly reporting is only possible via Mina sidor (My pages). Paper forms will not be available. Make sure that your company has a main administrator with access to Mina sidor, where the e-services for employee administration and monthly reporting are available after the transition in February 2024.
As of January 2024 and until further notice, the following applies:
| 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 marking 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 markings should be used for manual workers.
Each company only has access to the marking alternatives that are relevant to them.
FOK306834 Arbetare – Kollektivavtal Byggavtalet
(FOK306834 Manual worker - Collective agreement construction agreement)
FOK301123 Arbetare, när kollektivavtal för arbetare saknas
(Marking for a manual worker when there is no collective agreement for manual workers).
In connection with the first monthly payroll report for January 2024, the manual workers need to be marked. The way this is done depends on whether your payroll system supports the new marking or not. This means there are two different scenarios with regards to large employers:
Ongoing updates to the marking of employees who have changed jobs or are new employees are done in the payroll system or by uploading a new Excel file.
It is very important to differentiate manual workers, non-manual workers and the self-employed, when the marking is done. It is currently only employees that count as workers who should be assigned the new marking alternatives.
Marking and reporting errors will have consequences for the workers' occupational pension and insurance cover.
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. |
|
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. |
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. |
Watch recorded webinar about the switch-over, download step-by-step instruction for marking and monthly reporting or watch the tutorials and movie clips with subtitles available in English.
Questions and answers about the new employee marking, monthly pay roll reporting and the new invoicing routines, in connection with the transition to monthly reporting of manual workers in 2024.
