{"product_id":"lonevaxlingsavtal-pension-2026-2027-avtal-policy-itp-checklista-guide-word-pdf","title":"Salary Sacrifice Agreement Pension 2026\/2027 – Agreement, Policy, ITP Checklist \u0026 Guide Word\/PDF","description":"\n\u003ch2\u003eSalary sacrifice agreement for pension 2026\/2027 – complete template package\u003c\/h2\u003e\n\u003cp\u003eThis is a complete and practical template package for employers and employees who want to document \u003cstrong\u003esalary sacrifice for extra occupational pension\u003c\/strong\u003e in a clear and manageable way. The package contains not only a simple salary sacrifice agreement, but also an employer policy, individual calculation appendix, form for change\/pause\/termination, employer checklist, and a detailed user guide.\u003c\/p\u003e\n\n\u003cp\u003eThe template package was \u003cstrong\u003ereviewed from a legal and tax perspective on October 5, 2026\u003c\/strong\u003e, based on current information from the Swedish Pensions Agency (Pensionsmyndigheten), the Swedish Tax Agency (Skatteverket), and Collectum, as well as relevant rules regarding occupational pensions, employer contributions, special payroll tax, and the employer's right to tax deductions.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eDelivery:\u003c\/strong\u003e 6 documents in both Word (DOCX) and PDF – a total of \u003cstrong\u003e12 files and 16 A4 pages per format series\u003c\/strong\u003e.\u003c\/p\u003e\n\n\u003ch3\u003eThis is included\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSalary sacrifice agreement for pension 2026\/2027\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eAppendix – salary sacrifice amount \u0026amp; pension solution\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePolicy \u0026amp; guidelines for salary sacrifice\u003c\/strong\u003e – 3 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eChange \/ pause \/ termination of salary sacrifice\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eEmployer checklist for HR, payroll, and finance\u003c\/strong\u003e – 2 pages.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eDetailed user guide\u003c\/strong\u003e – 4 pages.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eWhat is salary sacrifice for pension?\u003c\/h3\u003e\n\u003cp\u003eSalary sacrifice means that an employee voluntarily waives part of their future gross cash salary, and the employer instead pays an extra premium into an occupational pension. The arrangement requires the employer to offer or approve salary sacrifice and should be documented in writing before the first salary deduction is made.\u003c\/p\u003e\n\n\u003cp\u003eThe template package helps the parties to clearly regulate, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003esalary before and after salary sacrifice,\u003c\/li\u003e\n\n\u003cli\u003emonthly salary sacrifice amount,\u003c\/li\u003e\n\n\u003cli\u003epension solution and choice center,\u003c\/li\u003e\n\n\u003cli\u003ethe employer's potential extra top-up,\u003c\/li\u003e\n\n\u003cli\u003ehow the regular occupational pension is affected,\u003c\/li\u003e\n\n\u003cli\u003ewhich salary serves as the basis for various employer-based benefits,\u003c\/li\u003e\n\n\u003cli\u003eITP 1, ITP 2, or other pension plans,\u003c\/li\u003e\n\n\u003cli\u003echange, pause, and termination,\u003c\/li\u003e\n\n\u003cli\u003eannual check of base amounts and salary levels.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eThe most important check for 2026 – SEK 56,050 after salary sacrifice\u003c\/h3\u003e\n\u003cp\u003eThe Swedish Pensions Agency states that during 2026, one should not engage in salary sacrifice if the monthly salary \u003cstrong\u003eafter salary sacrifice\u003c\/strong\u003e falls below \u003cstrong\u003eSEK 56,050\u003c\/strong\u003e. Below that level, accrual for the state pension decreases.\u003c\/p\u003e\n\n\u003cp\u003eThe limit is related to the ceiling for pension-qualifying income and the 2026 income base amount of SEK 83,400. The package's agreement, appendix, policy, and checklist therefore include an express check of the salary after the sacrifice.\u003c\/p\u003e\n\n\u003ch3\u003eWhat applies to 2027?\u003c\/h3\u003e\n\u003cp\u003eThe price base amount for 2027 is already set at \u003cstrong\u003eSEK 59,600\u003c\/strong\u003e. However, the 2027 income base amount is not yet formally determined as of October 5, 2026. Therefore, the package does not specify a speculative 2027 amount for the minimum salary after salary sacrifice.\u003c\/p\u003e\n\n\u003cp\u003eInstead, the templates contain an annual check rule: once the 2027 income base amount and the Swedish Pensions Agency's current recommendation have been determined, the employer shall update the level. 8.07 × current income base amount \/ 12 is used as a calculation reference.\u003c\/p\u003e\n\n\u003ch3\u003eWhy is there often talk of about 5.8% extra?\u003c\/h3\u003e\n\u003cp\u003eFor most employees, the full employer contribution is 31.42% in 2026. Special payroll tax is levied at 24.26% on the employer's pension costs. When full employer contributions would otherwise have been charged on the sacrificed salary, the employer can, in many standard cases, let the cost difference be transferred to the pension premium.\u003c\/p\u003e\n\n\u003cp\u003eThis corresponds to approximately \u003cstrong\u003e5.8% extra premium\u003c\/strong\u003e. If an employee, for example, waives SEK 5,000 per month, such a model can provide a pension premium of approximately SEK 5,290.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eImportant:\u003c\/strong\u003e 5.8% is not a statutory right and should not be used mechanically. If the employer, for example, has reduced employer contributions for the person, the actual cost difference may be different.\u003c\/p\u003e\n\n\u003ch3\u003eTwo different issues: 5.8% and compensation for regular occupational pension\u003c\/h3\u003e\n\u003cp\u003eThe package clearly distinguishes between two issues that are often confused:\u003c\/p\u003e\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCost neutrality\u003c\/strong\u003e – if the employer transfers all or parts of the contribution difference between salary and pension cost to the employee's extra pension premium.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003ePremium compensation\u003c\/strong\u003e – if the employer also compensates for the fact that the regular occupational pension premium may decrease when the pensionable salary becomes lower.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003cp\u003eThus, one cannot assume that a 5.8% top-up automatically compensates for all other pension losses.\u003c\/p\u003e\n\n\u003ch3\u003eITP 1 – specific check\u003c\/h3\u003e\n\u003cp\u003eFor ITP 1, Collectum states that the employer reports the actual monthly salary after the salary sacrifice. The regular ITP premium may therefore be affected.\u003c\/p\u003e\n\n\u003cp\u003eFor 2026, Collectum states that the employer, when wanting to compensate for the lower regular ITP premium, may need to add:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003e4.5% of the sacrificed amount for salary portions under SEK 52,125 per month, and\u003c\/li\u003e\n\n\u003cli\u003e30% on salary portions over SEK 52,125 per month.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003eThese levels are a different issue than the approximately 5.8% cost-neutral top-up. The template package therefore has separate choices and control points for both.\u003c\/p\u003e\n\n\u003ch3\u003eITP 2 – salary before and after sacrifice\u003c\/h3\u003e\n\u003cp\u003eFor ITP 2, according to Collectum's rules, the employer can choose to report only the reduced annual salary after salary sacrifice. If the employer wants to compensate the employee for certain pension consequences, salaries before and after sacrifice can be reported according to Collectum's model.\u003c\/p\u003e\n\n\u003cp\u003eHowever, ITP disability pension is calculated on the salary after salary sacrifice. The package therefore explicitly highlights that disability pension, premium waiver, and other insurance components must be checked separately.\u003c\/p\u003e\n\n\u003ch3\u003eSalary-based benefits – before or after salary sacrifice?\u003c\/h3\u003e\n\u003cp\u003eIt is important that a salary sacrifice agreement does not only specify the pension premium. The cash salary is also used as a basis in other contexts. The package therefore contains tables where the employer can document whether internal benefits should be calculated on the salary before or after the sacrifice, to the extent that law, collective agreements, and insurance terms allow this.\u003c\/p\u003e\n\n\u003cp\u003eControl points include, among others:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003esalary review,\u003c\/li\u003e\n\n\u003cli\u003eholiday pay and holiday compensation,\u003c\/li\u003e\n\n\u003cli\u003esick pay,\u003c\/li\u003e\n\n\u003cli\u003eparental leave pay,\u003c\/li\u003e\n\n\u003cli\u003ebonus and commission,\u003c\/li\u003e\n\n\u003cli\u003eovertime and inconvenient working hours (OB) related compensation,\u003c\/li\u003e\n\n\u003cli\u003einsurance,\u003c\/li\u003e\n\n\u003cli\u003eseverance pay and other salary-based compensation.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eTax for the employee\u003c\/h3\u003e\n\u003cp\u003eWhen the employer pays a premium to an occupational pension insurance policy that meets tax requirements, the premium is normally not a taxable benefit for the employee. Instead, the occupational pension is taxed when it is paid out.\u003c\/p\u003e\n\n\u003cp\u003eThis means that salary sacrifice effectively swaps taxed cash salary today for future taxed pension, with pension savings in between.\u003c\/p\u003e\n\n\u003ch3\u003eSpecial payroll tax on pension costs\u003c\/h3\u003e\n\u003cp\u003eEmployers who have made pension commitments pay special payroll tax on pension costs. According to current rules, the tax rate is \u003cstrong\u003e24.26%\u003c\/strong\u003e.\u003c\/p\u003e\n\n\u003ch3\u003eEmployer's right to tax deductions\u003c\/h3\u003e\n\u003cp\u003eAccording to the general rule for securing occupational pensions, the employer's deduction for an employee may not exceed \u003cstrong\u003e35% of the salary\u003c\/strong\u003e and not exceed \u003cstrong\u003e10 price base amounts\u003c\/strong\u003e, with the additional limitations and rules that follow from the Income Tax Act and the chosen form of security.\u003c\/p\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e10 price base amounts 2026 = \u003cstrong\u003eSEK 592,000\u003c\/strong\u003e.\u003c\/li\u003e\n\n\u003cli\u003eThe price base amount 2027 is SEK 59,600, which means 10 price base amounts = \u003cstrong\u003eSEK 596,000\u003c\/strong\u003e for 2027.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003eVery high pension premiums, direct pensions, international solutions, or special arrangements should be assessed separately.\u003c\/p\u003e\n\n\u003ch3\u003ePolicy for the employer\u003c\/h3\u003e\n\u003cp\u003eThe separate policy document helps the employer determine uniform rules before individual agreements are signed. The policy includes, among other things:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003ewhich employment categories are allowed to sacrifice salary,\u003c\/li\u003e\n\n\u003cli\u003eminimum and maximum amounts,\u003c\/li\u003e\n\n\u003cli\u003eminimum salary after salary sacrifice,\u003c\/li\u003e\n\n\u003cli\u003ecost-neutral top-up,\u003c\/li\u003e\n\n\u003cli\u003ecompensation for regular pension premium,\u003c\/li\u003e\n\n\u003cli\u003ebenefit basis,\u003c\/li\u003e\n\n\u003cli\u003epause and termination,\u003c\/li\u003e\n\n\u003cli\u003eresponsibility between HR, payroll, finance, and pension administration,\u003c\/li\u003e\n\n\u003cli\u003eannual review.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eChange, pause, and termination\u003c\/h3\u003e\n\u003cp\u003eSalary sacrifice should not continue unchanged when circumstances change. Therefore, a separate form is included to change, pause, resume, or terminate the salary sacrifice.\u003c\/p\u003e\n\n\u003cp\u003eIt is particularly useful in cases of:\u003c\/p\u003e\n\u003cul\u003e\n\n\u003cli\u003esalary change,\u003c\/li\u003e\n\n\u003cli\u003esick leave,\u003c\/li\u003e\n\n\u003cli\u003eparental leave,\u003c\/li\u003e\n\n\u003cli\u003eleave of absence,\u003c\/li\u003e\n\n\u003cli\u003echanged working hours,\u003c\/li\u003e\n\n\u003cli\u003echange of pension plan or choice center,\u003c\/li\u003e\n\n\u003cli\u003eannual update of base amounts.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eEmployer checklist – from decision to first premium\u003c\/h3\u003e\n\u003cp\u003eThe checklist is designed for HR, payroll administration, finance, and pension administration. It goes step by step through:\u003c\/p\u003e\n\u003col\u003e\n\n\u003cli\u003eeligibility and form of employment,\u003c\/li\u003e\n\n\u003cli\u003ecollective agreement and pension plan,\u003c\/li\u003e\n\n\u003cli\u003esalary before and after sacrifice,\u003c\/li\u003e\n\n\u003cli\u003ethe Swedish Pensions Agency's current salary limit,\u003c\/li\u003e\n\n\u003cli\u003ethe 5.8% model or other employer model,\u003c\/li\u003e\n\n\u003cli\u003eany ITP compensation,\u003c\/li\u003e\n\n\u003cli\u003ededuction limit,\u003c\/li\u003e\n\n\u003cli\u003epension provider,\u003c\/li\u003e\n\n\u003cli\u003epayroll system and first payroll run,\u003c\/li\u003e\n\n\u003cli\u003especial payroll tax,\u003c\/li\u003e\n\n\u003cli\u003eannual check.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\n\u003ch3\u003eTwo practical examples\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eExample 1:\u003c\/strong\u003e An employee has a monthly salary of SEK 70,000 and wants to sacrifice SEK 5,000. Salary after the sacrifice will be SEK 65,000, which is above the 2026 SEK 56,050 level. If the employer uses a 5.8% cost-neutral top-up, the extra pension premium will be approximately SEK 5,290. Any compensation for the regular ITP premium is assessed separately.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eExample 2:\u003c\/strong\u003e An employee has a monthly salary of SEK 59,000 and wants to sacrifice SEK 5,000. Salary after the sacrifice will be SEK 54,000, which is below the Swedish Pensions Agency's 2026 level. The standard recommendation is therefore not to carry out the salary sacrifice at that level; the amount should be reduced, or the salary sacrifice should be abandoned.\u003c\/p\u003e\n\n\u003ch3\u003eCommon questions\u003c\/h3\u003e\n\u003cp\u003e\u003cstrong\u003eIs salary sacrifice a statutory right?\u003c\/strong\u003e\u003cbr\u003eNo. Salary sacrifice requires the employer to offer or accept the arrangement, with reservations for what may follow from collective agreements or other specific regulations.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eIs 5.8% mandatory?\u003c\/strong\u003e\u003cbr\u003eNo. It is a common cost-neutral model when full employer contributions are compared with special payroll tax on pension costs. The employer must use the model that actually applies in the organization.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eCan salary sacrifice affect the state pension?\u003c\/strong\u003e\u003cbr\u003eYes. Therefore, the salary after sacrifice is central. For 2026, the Swedish Pensions Agency specifies SEK 56,050 per month.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eCan salary sacrifice affect the occupational pension?\u003c\/strong\u003e\u003cbr\u003eYes. Within, for example, ITP 1, the actual salary after sacrifice is reported and the regular premium may decrease if the employer does not compensate.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eCan salary sacrifice be paused?\u003c\/strong\u003e\u003cbr\u003eYes. The package contains both contract clauses and a separate form for pause, change, resumption, and termination.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eWhat is the correct limit for 2027?\u003c\/strong\u003e\u003cbr\u003eIt must be updated once the 2027 income base amount and the Swedish Pensions Agency's current recommendation have been determined. The package is deliberately designed so that the employer does not use a speculative amount.\u003c\/p\u003e\n\n\u003ch3\u003eWhen individual counseling is particularly appropriate\u003c\/h3\u003e\n\u003cp\u003eExternal pension, tax, or legal advice should be considered for, e.g., very high pension premiums, owners or senior executives, direct pensions, international employment, foreign pension solutions, complicated collective agreements, or uncertainty about the employer's deduction capacity.\u003c\/p\u003e\n\n\u003ch3\u003eFormat and delivery\u003c\/h3\u003e\n\u003cul\u003e\n\n\u003cli\u003e\u003cstrong\u003e6 documents.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003e12 files total.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003eWord (DOCX) + PDF.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003e16 A4 pages per format series.\u003c\/strong\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003cstrong\u003eDigital product – no physical goods are sent.\u003c\/strong\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch3\u003eImportant\u003c\/h3\u003e\n\u003cp\u003eThese are general templates for salary sacrifice for occupational pension under Swedish conditions. The final assessment must always be made against the employee's actual salary, pension plan, collective agreement, insurance terms, and the employer's current tax and contribution conditions.\u003c\/p\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55600131211606,"sku":"LONEVAXLING-PENSION-2026-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/lonevaxlingsavtal-pension-2026-2027.png?v=1791171403","url":"https:\/\/mallbutiken.se\/en\/products\/lonevaxlingsavtal-pension-2026-2027-avtal-policy-itp-checklista-guide-word-pdf","provider":"Mallbutiken","version":"1.0","type":"link"}