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About the reporting

An overview

The pay details reported to Fora form the basis for the cost of occupational pension and insurance. The reporting requirements differ for manual workers, non-manual workers and self-employed.

Differentiating manual workers, non-manual workers, and the self-employed

Report pay for manual workers every month

Report non-manual workers’ pay in January

Report final income for self-employed once a year

Report premiums

How pay reporting for manual workers works

Pay for manual workers should be reported every month. The basic principle is that their pay should be reported for the month in which it is paid out, regardless of when it was earned. (There are, however, exceptions for certain specific pay types, which should be reported as pay attributable to another month.)

The reporting must be completed no later than the last day of the month following the payment month.

Early reporting – faster premium transfer
From the time you report the pay, it takes between two and three months before the pension premium is transferred to the pension company. At that point, the transferred premium becomes visible on Mina sidor (My pages) for the employees.

You can choose to report the pay either in the same month it is paid out or in the following month. Choose the routine that best suits your situation based on these two scenarios:

Reporting-scenarios-english.png

A. Pay is reported the month after the payment month

B. Pay is reported during the payment month

Late or missing reporting

Pay must be reported no later than the last day of the month following the payment month. A late fee is charged for late reporting. The company is also charged a premium supplement, which benefits the employees in the form of premiums paid into their occupational pension.

Monthly invoicing

Avtals­pension SAF-LO, Collective pension and the collectively agreed insurances for manual workers are invoiced once a month. The invoicing is based on the pay reported each month.

Non-manual workers’ insurances are invoiced every other month, and these invoices are based on the annual reporting in January.

Calculation of pension premiums

Once the invoice is paid, Fora transfers the employees’ pension premiums to the pension companies. The pension premium for Avtals­pension SAF-LO is calculated monthly and is a certain percentage of the reported pay.

  • For portions of pay that per month are below 7.5 IBB/12, the premium is 4.5 percent.
  • For portions of pay that per month exceed 7.5 IBB/12, the premium is 30.0 percent.

Varför rapportera löner till Fora?

Kort instruktionsfilm som svarar på frågan: "Varför rapportera löner till Fora?"
Längd: ca 1 minut.
Ljud: Svenskt tal. 

Why should we report pay to Fora? Subtitles available in Swedish and English.

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