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Reporting in special situations

Here we’ve gathered a number of situations that may require special handling - for example, reporting hourly employees, individuals with protected identities, or employees without a personal identity number or coordination number.

Personal identity number or co-ordination number is required

In order to register an individual and report pay a Swedish personal identity number or co-ordination number is required. It is not possible to register or report individuals with just their date of birth.

How to differentiate categories of personnel

It is very important that you differentiate between manual workers, non-manual workers and the self-employed. Through the insurance agreement with Fora, manual workers are covered by the SAF-LO occupational pension and insurance in the event of illness/sickness and parental leave. Non-manual workers and the self-employed are only covered by the TFA, Work Injury Insurance.

Manual workers, non-manual workers and self-employed

It is very important that you differentiate between manual workers, non-manual workers and the self-employed. Categorising errors have consequences for both pensions and insurance cover. Please note that the managing director/CEO can be a non-manual worker, manual worker or self-employed.

Government compensation regulations

As of 1 October 2022, employers who pay a fee to a registered readjustment organisation can receive compensation for this cost in accordance with the Act (2022:850) on Basic Readjustment Assistance and Skills Support. The remuneration an employer may receive is decided by the Swedish Legal, Financial and Administrative Services Agency. Applications and payments are administered by Fora. 

Pay attributable to another month

Pay should be reported for the month it was disbursed. This pay forms the calculation basis for the cost of the employees’ occupational pension each month.  This means that the provision for the employees’ occupational pension may vary from month to month, depending on the amount of the pay disbursed. 

The insurance agreement

Private companies that employ manual workers or non‑manual workers can sign an insurance agreement with Fora. For companies with a collective agreement, signing an insurance agreement is mandatory to meet the terms of the collective agreement. However, companies without a collective agreement can also sign an insurance agreement.