Non-manual workers

In January each year, the total payroll for the company’s non-manual workers must be reported for the previous year.

• Include the gross pay for all non-manual workers who have not turned 65.
• For those who turned 65 during the year, include their gross pay up to and including the month before their 65th birthday.

Non-manual workers are covered by Trygghets­försäkring vid arbetsskada, TFA (Work Injury Insurance) and usually also by TRR Trygghetsrådet (Employment transition fund).

To calculate the premiums, Fora needs to know the total gross pay paid out to the company’s non-manual workers each year. That is, all pay before tax, paid out during the year you are reporting for.

The reporting is done via the e-service Löner för tjänste­män on Mina sidor (My pages). The CEO’s pay is also reported here if they are not considered a manual worker or a self-employed person.

CEO

How to report the CEO’s pay depends on whether they are classified as a non-manual worker, manual worker, or self-employed:

• If classified as a manual worker, the pay is reported monthly as manual pay.
• If classified as a non-manual worker, the pay is included in the annual payroll for non-manual workers and reported in January each year.
• If the CEO owns part of the company, they may be classified as a self-employed person. In this case, their pay is not reported to Fora, unless the insurance Företagares egen försäkring (Self-employed Person’s Insurance) has been taken out separately.

Owners/self-employed

• Owners who are classified as self-employed persons should not be included in the reporting for manual or non-manual workers.
• If the owner is not classified as self-employed, the work duties determine whether the owner’s pay should be reported monthly (as a manual worker) or annually (as a non-manual worker).

If the Avtals­pension SAF-LO Collective pension insurance has been taken out through the Företagares egen försäkring (Self-employed Person’s Insurance), the owner’s income for the previous year should be reported once per year. This reporting takes place between January and April via Mina sidor.