How costs are calculated and information about invoicing and payments routines. What the cost of the insurance contract will be depends on whether the employees are manual workers or non-manual workers and what their pay is.

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 for manual workers must be reported to Fora every month. The report must be submitted no later than the last day of the month following the month of payment.

Occupational pension and insurances are among the most common and important employment benefits you, as an employer, can offer your employees. As an employer, it is important that you can give employees information about the insurances and the occupational pension they have through their employment.

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.

Foreign companies with temporary operations are defined as operations which are intended to be conducted in Sweden for a period of no more than 12 months. The time period is counted from the date on which the company commences operations in Sweden.

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. 

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.

In the event of a restructuring, transfer or merger, the company taking over the business should submit an insurance application to sign a new insurance agreement to avoid any interruption between the insurance agreements.

Every year, your employer pays a premium into your occupational pension. It is called Avtalspension SAF-LO, Collective pension insurance and is a pension that you receive in addition to your basic state pension.