{"product_id":"lonebudget-personalkostnadskalkyl-2026-2027-arbetsgivaravgifter-pension-budget-utfall-excel-word-pdf","title":"Salary Budget \u0026 Personnel Cost Calculation 2026\/2027 – Employer Contributions, Pension \u0026 Budget\/Actuals | Excel, Word \u0026 PDF","description":"\u003csection class=\"mb-product\" lang=\"sv\"\u003e\n\u003ch2\u003eSalary Budget \u0026amp; Personnel Cost Calculator 2026\/2027 – Excel, Word, and PDF\u003c\/h2\u003e\n\n\u003cp\u003ePlan and track \u003cstrong\u003esalary costs, employer contributions, occupational pensions, special payroll tax, insurance, and other personnel costs\u003c\/strong\u003e in one comprehensive template package. Suitable for small businesses, payroll and finance departments, HR, personnel managers, and organizations that need a cost budget for multiple positions or roles.\u003c\/p\u003e\n\n\u003cp\u003eYou receive an editable Excel tool with \u003cstrong\u003e40 personnel\/role rows × 12 months\u003c\/strong\u003e, a clear budget dashboard, calculation models, and a separate budget-vs-actual comparison. Six Swedish\/English Word working documents are included, along with corresponding searchable PDF versions. The product is a one-time purchase for \u003cstrong\u003e79 SEK\u003c\/strong\u003e, with no subscription.\u003c\/p\u003e\n\n\u003cnav aria-label=\"About the template\"\u003e\u003cstrong\u003eAbout the template:\u003c\/strong\u003e \u003ca href=\"#mb-contents\"\u003eWhat’s included\u003c\/a\u003e · \u003ca href=\"#mb-excel\"\u003eExcel features\u003c\/a\u003e · \u003ca href=\"#mb-use\"\u003eUsage\u003c\/a\u003e · \u003ca href=\"#mb-rules\"\u003eTaxes and agreements\u003c\/a\u003e · \u003ca href=\"#mb-faq\"\u003eFAQ\u003c\/a\u003e\u003c\/nav\u003e\n\u003caside style=\"background:#EAF6EE;border-left:4px solid #397B5B;padding:14px;margin:16px 0\"\u003e\u003cstrong\u003eSource verified October 13, 2026.\u003c\/strong\u003e The general 2026 rates have been checked against the Swedish Tax Agency (Skatteverket) and guidance on employment costs from Verksamt. The model is a planning tool, not a payroll program, an employer tax return, or individual tax advice. Specific contribution levels and contract terms must be verified by the user.\u003c\/aside\u003e\n\u003ch2 id=\"mb-contents\"\u003eWhat’s included – 13 ready-to-use files\u003c\/h2\u003e\n\n\u003ctable\u003e\n\n\u003cthead\u003e\u003ctr\u003e\n\n\u003cth\u003eDocument\u003c\/th\u003e\n\n\u003cth\u003ePractical use\u003c\/th\u003e\n\n\u003cth\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eSalary Budget \u0026amp; Personnel Cost Calculator\u003c\/td\u003e\n\n\u003ctd\u003eEight Excel sheets with personnel register, salaries, pension assumptions, monthly costs, dashboard, budget vs. actual, scenarios, and decisions.\u003c\/td\u003e\n\n\u003ctd\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eSalary Budget – procedure \u0026amp; responsibility\u003c\/td\u003e\n\n\u003ctd\u003eGovernance document for budget owners, control of cost categories, decision mandates, and monthly follow-up.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003ePersonnel Cost Basis – per role\u003c\/td\u003e\n\n\u003ctd\u003eEditable form for salary, FTE, active period, pension, vacation-related items, and other assumptions.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eSalary and Staffing Budget – decision log\u003c\/td\u003e\n\n\u003ctd\u003eBasis for establishing an annual personnel cost framework and documenting deviations and decisions.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003ePersonnel Costs – budget vs. actual\u003c\/td\u003e\n\n\u003ctd\u003eMonthly reconciliation of budgeted personnel costs against actual recorded costs.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003ePersonnel Cost Budget – English\u003c\/td\u003e\n\n\u003ctd\u003eEnglish work form adapted to Swedish employer and accounting conditions.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd\u003eDetailed User Guide\u003c\/td\u003e\n\n\u003ctd\u003eStep-by-step instructions, formulas, examples, exceptions, legal sources, and English quick guide.\u003c\/td\u003e\n\n\u003ctd\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\n\n\u003cp\u003e\u003cstrong\u003eTotal of 13 files:\u003c\/strong\u003e 6 DOCX, 6 searchable A4-PDFs, and 1 functional XLSX in a ZIP file. The files can be used offline in compatible office programs.\u003c\/p\u003e\n\n\u003ch2 id=\"mb-excel\"\u003eExcel – complete personnel cost budget with monthly distribution\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDashboard:\u003c\/strong\u003e annual total personnel cost, base salaries, employer contributions, pension including special payroll tax, active roles, and monthly budget\/actual graph.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eAssumptions:\u003c\/strong\u003e budget year, full standard employer contribution, special payroll tax on pension, planning assumption for pension, and salary change scenario.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePersonnel:\u003c\/strong\u003e 40 roles\/employees with internal ID, position, department, monthly full-time salary, employment rate (FTE), start\/end month, and separate budget items. Individual contribution and pension percentages can be specified.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eMonthly Budget:\u003c\/strong\u003e 480 prepared personnel-month combinations with automatic calculations of base salary, budgeted supplements, employer contributions, occupational pension, pension payroll tax, insurance, and other costs.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eBudget_Actual:\u003c\/strong\u003e twelve months with manually entered actual cost outcomes and automatic deviations. A positive difference means a higher cost than budgeted.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eScenarios:\u003c\/strong\u003e overview sensitivity analysis for changed salary levels with clearly marked simplifications.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDecision Log:\u003c\/strong\u003e responsible parties, cost decisions, deviations, and version history.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eGuide:\u003c\/strong\u003e brief instructions and links to primary legal sources.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003eExcel includes checks for, e.g., \u003cstrong\u003eincorrect FTE, invalid employment months, and duplicate personnel\/role IDs\u003c\/strong\u003e. New workbooks are empty of employees, with no fictitious salary data, and start at zero in the summary.\u003c\/p\u003e\n\n\u003ch2\u003e2026 contribution rates – editable input values\u003c\/h2\u003e\n\n\u003cp\u003eFor most employees, the full employer contribution for 2026 is \u003cstrong\u003e31.42 percent\u003c\/strong\u003e. For qualified pension costs, a special payroll tax of \u003cstrong\u003e24.26 percent\u003c\/strong\u003e applies. The template uses these 2026 levels as visible, editable assumptions. A pension premium of \u003cstrong\u003e4.5 percent\u003c\/strong\u003e is an \u003cem\u003eoptional budget illustration\u003c\/em\u003e, not a generally statutory pension level.\u003c\/p\u003e\n\n\u003cdiv style=\"background:#FFF1D7;padding:15px;margin:16px 0\"\u003e\n\n\u003cstrong\u003eImportant exceptions:\u003c\/strong\u003e For certain younger employees, older employees, and in cases of specific subsidies, other employer contributions may apply. The temporary reduction for some 19–23-year-olds has an amount cap of 25,000 SEK per month and cannot always be expressed with a single annual percentage. Verify the actual monthly cost individually before entering the contribution rate. \u003cstrong\u003e2027 contribution levels must be checked again\u003c\/strong\u003e; they are not automatically verified or updated by this version.\u003c\/div\u003e\n\n\u003ch2 id=\"mb-use\"\u003eHow to work with the personnel cost budget\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003eSelect the budget year and verify the correct social security and pension tax rates in Assumptions.\u003c\/li\u003e\n\n\u003cli\u003eSet up personnel\/role ID, monthly salary at 100 percent, employment rate, and the months for which the role is budgeted.\u003c\/li\u003e\n\n\u003cli\u003eEnter separately decided supplements, additional vacation costs, pension, and insurance. Check that items are not double-counted.\u003c\/li\u003e\n\n\u003cli\u003eGo to Monthly Budget and view the automatic total cost for each role and month.\u003c\/li\u003e\n\n\u003cli\u003eReview the dashboard, critical inputs, and planned staffing costs.\u003c\/li\u003e\n\n\u003cli\u003eEnter actual recorded personnel costs into Budget_Actual for the same period and cost scope.\u003c\/li\u003e\n\n\u003cli\u003eDocument budget deviations and changes using the Word forms and Decision Log.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch2\u003eCalculation example\u003c\/h2\u003e\n\n\u003cp\u003eA role with 40,000 SEK in monthly salary, 100 percent employment rate, standard employer contribution of 31.42 percent, illustrative pension premium of 4.5 percent, and pension payroll tax of 24.26 percent results in – when no additional costs are specified – an estimated personnel cost of \u003cstrong\u003e54,804.68 SEK per month\u003c\/strong\u003e or \u003cstrong\u003e657,656.16 SEK per year\u003c\/strong\u003e. Vacation-related supplements, collective insurance, pension thresholds, and other individual terms are added as needed.\u003c\/p\u003e\n\n\u003ch2 id=\"mb-rules\"\u003eVacation, employer contributions, and occupational pension\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003eThe Annual Leave Act (1977:480)\u003c\/strong\u003e includes, among other things, the \"same pay\" rule and the percentage rule. With a monthly salary, it is not correct to generally add an extra 12 percent vacation pay to all twelve monthly salaries without checking the actual applicable calculation. The template therefore has a separate field for verified additional vacation supplements or other vacation-related costs. Occupational pension and insurance depend on employment contracts, collective agreements, and employer commitments.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eSources:\u003c\/strong\u003e \u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/arbetsgivare\/arbetsgivaravgifterochskatteavdrag\/arbetsgivaravgifter.4.233f91f71260075abe8800020817.html\"\u003eSwedish Tax Agency – employer contributions\u003c\/a\u003e · \u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/drivaforetag\/foretagsformer\/aktiebolag\/sarskildloneskatt.4.6e8a1495181dad540843a8.html\"\u003eSwedish Tax Agency – special payroll tax\u003c\/a\u003e · \u003ca href=\"https:\/\/verksamt.se\/personal-rekrytering\/vad-kostar-det\/rakna-ut-vad-en-anstalld-kostar\"\u003eVerksamt – calculate what an employee costs\u003c\/a\u003e · \u003ca href=\"https:\/\/www.riksdagen.se\/sv\/dokument-och-lagar\/dokument\/svensk-forfattningssamling\/semesterlag-1977480_sfs-1977-480\/\"\u003eAnnual Leave Act – The Riksdag\u003c\/a\u003e.\u003c\/p\u003e\n\n\u003ch2 id=\"mb-faq\"\u003eFrequently asked questions\u003c\/h2\u003e\n\n\u003ch3\u003eCan I plan for multiple employees and months?\u003c\/h3\u003e\n\n\u003cp\u003eYes, Excel has 40 role\/personnel rows and 480 person-months with automatic compilation for twelve months.\u003c\/p\u003e\n\n\u003ch3\u003eDoes Excel calculate employer contributions?\u003c\/h3\u003e\n\n\u003cp\u003eYes, with a checked standard percentage or a manually verified individual percentage. Complex age, ceiling, and subsidy exceptions are not calculated automatically.\u003c\/p\u003e\n\n\u003ch3\u003eAre occupational pension and special payroll tax included?\u003c\/h3\u003e\n\n\u003cp\u003eYes, as simplified editable budget assumptions. Actual pension bases, agreements, one-off allocations, and tax bases must be assessed separately.\u003c\/p\u003e\n\n\u003ch3\u003eCan I do budget vs. actual?\u003c\/h3\u003e\n\n\u003cp\u003eYes, register the actual recorded cost per month and review the deviation against the budget in Excel.\u003c\/p\u003e\n\n\u003ch3\u003eDoes the template work with Fortnox or other payroll systems?\u003c\/h3\u003e\n\n\u003cp\u003eIt can be used as a standalone supplementary budget basis. No direct integration, SIE import, payroll runs, or AGI declaration are included.\u003c\/p\u003e\n\n\u003ch3\u003eCan I use the same model during 2027?\u003c\/h3\u003e\n\n\u003cp\u003eYes, but update and verify all contribution rates, pension terms, salaries, and agreements first. The pre-filled 2026 standard rate is not a claim regarding 2027.\u003c\/p\u003e\n\n\u003ch3\u003eIs an English version included?\u003c\/h3\u003e\n\n\u003cp\u003eA separate English work form and an English quick guide are included. The other main templates are in Swedish, adapted for Swedish conditions.\u003c\/p\u003e\n\n\u003ch3\u003eIs this a duplicate of an income budget or a timesheet?\u003c\/h3\u003e\n\n\u003cp\u003eNo. An \u003ca href=\"\/en\/search?q=resultatbudget\"\u003eincome budget\u003c\/a\u003e follows the company's overall income statement, while this product specifies the components of personnel costs per role and month. A \u003ca href=\"\/en\/search?q=tidrapport\"\u003etimesheet\u003c\/a\u003e tracks registered working hours, not calculated future employer costs.\u003c\/p\u003e\n\n\u003ch2\u003eDigital delivery and disclaimer\u003c\/h2\u003e\n\n\u003cp\u003e13 document files are delivered as a digital ZIP when the package is linked in Shopify Digital Products. No physical product is sent. The product is a budget and planning template – not a legal opinion, government form, payroll system, tax calculation, complete vacation debt model, or automated payroll processing.\u003c\/p\u003e\n\n\u003c\/section\u003e\u003csection style=\"margin:24px 0;padding:18px 20px;background:#f1f7f5;border:1px solid #d4e7df;border-radius:10px\"\u003e\u003cp style=\"margin:0 0 8px\"\u003e\u003cstrong\u003eIn-depth guide\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp style=\"margin:0\"\u003eRead our practical walkthrough on \u003ca href=\"\/en\/blogs\/foretag\/vad-kostar-en-anstalld-personalkostnad-2026\"\u003ewhat an employee costs in 2026\u003c\/a\u003e with examples, a checklist, and frequently asked questions.\u003c\/p\u003e\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55733742731606,"sku":"LONEBUDGET-PERSONALKOSTNAD-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/lonebudget_2027_hero.png?v=1791916358","url":"https:\/\/mallbutiken.se\/en\/products\/lonebudget-personalkostnadskalkyl-2026-2027-arbetsgivaravgifter-pension-budget-utfall-excel-word-pdf","provider":"Mallbutiken","version":"1.0","type":"link"}