About this template
Pension Policy Template 2026/2027 – occupational pension, pension agreements, and Excel for companies
Does your company need a professional pension policy for employees, organized occupational pension solutions, or a clearer routine for administering pension premiums? This complete document package includes an editable pension policy, benefits matrix, individual pension agreement, control checklist, employee letter, as well as guides and a practical Excel register.
15 delivery files: seven Word documents (DOCX), seven corresponding searchable PDF files, and one Excel register (XLSX) with nine tabs. The package is designed for Swedish companies and HR/finance functions that need a structured working basis regarding occupational pensions – regardless of whether the company has collective agreements or individual pension solutions.
Important: A pension policy never replaces collective agreements, pension insurance contracts, or already binding pension commitments. The user must verify which rules, plan terms, and premiums actually apply to each employee category.
01. Package contents
- 7 editable Word files (DOCX) – five main Swedish templates, Swedish user guide, and English User Guide.
- 7 searchable PDF documents – corresponding print and reference versions.
- 1 Excel (XLSX) – nine tabs with pension overview, staff categories, commitments, settings, premium forecast, discrepancies, providers, controls, and instructions.
- 15 files in total, eight unique documents and tools, collected in a downloadable ZIP file.
The documents have a consistent, professional A4 layout and two actual framed information boxes for purpose and control before use. These are editorial support texts that can be removed before public or contractual use.
02. What the files contain – document by document
| File | Usage area | Format |
|---|---|---|
| 01. Pension policy for companies | A comprehensive HR and pension policy covering benefits, pension types, information responsibility, follow-up, and collective agreement control. | DOCX + PDF |
| 02. Pension plan and benefits matrix | Three staff categories, different pension models, and control points for insurers, premium terms, and changes in employment. | DOCX + PDF |
| 03. Individual occupational pension agreement | Separate Word agreement with details on parties, plan, premiums, basic terms, absence, changes, and signatures. | DOCX + PDF |
| 04. Pension administration – checklist | Monthly, event-driven, and annual control of reporting, invoices, and discrepancies. | DOCX + PDF |
| 05. Employee information on occupational pension | Information letter that can be adapted to the actual pension solution, insurer, and contact route. | DOCX + PDF |
| 06. Swedish user guide | Ten steps regarding collective agreements, individual pensions, pension calculation, tax, information, and Excel. | DOCX + PDF |
| 07. English User Guide | English guidance for the Swedish templates. No separate English pension agreements or policies included. | DOCX + PDF |
| 08. Pension cost and register in Excel | Nine tabs with staff categories, pension commitments, premium forecast, discrepancies, providers, and controls. | XLSX |
Language: The five main documents are in Swedish. A separate English user guide is included, but not English versions of the actual pension agreement or pension policy.
Excel for occupational pension costs – nine work tabs
The Excel workbook contains Overview, Settings, Staff Categories, Pension Commitments, Premium Forecast, Discrepancies, Providers, Controls, and Read Me. You can register actual pension agreements, verify that payroll bases are correct, compare an illustrative premium calculation with an actual supplier invoice, and document discrepancies.
The premium forecast can calculate a user-defined model with a salary range and a premium rate below and above the threshold. It also calculates the difference between the forecast and the invoice. All levels must be specified for each relevant row and checked against the actual contract and year. This is not an automatically correct ITP, SAF-LO, or ITP 2 calculator.
The 2026 ITP 1 threshold of SEK 52,125/month is included as a clearly marked reference example in the settings tab, not as a rule for all companies. When a different pension plan or a later calculation year applies, the user must enter the correct threshold and current premium rates. ITP 2 is primarily defined-benefit, so a simple percentage formula is not sufficient to calculate its premium.
The workbook is delivered without personal data and without saved test cases. The overview shows eight key figures based on the data entered by the user; empty registers show zero. The files must not be used as a complete payroll system, insurance statement, tax return, or automatic legal decision support.
How to establish the company's pension policy – step by step
- Map the organization, types of employment, pension plans, and which staff categories are covered.
- Check collective agreements and which binding rules apply. Your own policy must not replace or restrict contractually established rights.
- Identify pension solutions such as ITP, SAF-LO, or individual insurance policies. Check entry age, salary types, absence rules, and other terms.
- Fill in the policy with correct responsibilities, insurers, pension administrators, information, follow-up, and decision order.
- Establish the benefits matrix and differentiate between staff categories and agreements.
- Review individual agreements separately before they are signed, especially if they involve long-term pension commitments.
- Set calculation assumptions in Excel based on verified actual premiums and the relevant period.
- Reconcile costs and special employer's contribution with the finance function. Excel does not perform the entire tax base calculation.
- Approve the policy and employee information and ensure that those responsible have the authority to make binding decisions.
- Follow up regularly using the checklist and the discrepancy register for things like new hires, leave of absence, and terminated employment.
Occupational pension in Sweden – rules and conditions
Are there requirements for occupational pension for all employees?
There is no general statutory requirement that every private employer must offer a specific occupational pension plan. According to the Swedish Pensions Agency, occupational pensions are usually governed by collective agreements or individual agreements. If the company has a collective agreement, correct application of the relevant pension agreement is required. Collectively agreed occupational pensions may also include insurance coverage other than the old-age pension itself.
The difference between ITP 1, ITP 2, and SAF-LO contract pension
Collectum describes ITP 1 as primarily defined-contribution with 2026 age and salary thresholds according to the pension agreement. ITP 2 is primarily defined-benefit with premiums calculated individually by Alecta, and has ITPK as a supplementary defined-contribution part. SAF-LO contract pension for workers follows a different agreement and must be verified with the responsible administrator or insurer. It is important not to describe all solutions with a single percentage rate.
Individual occupational pension without a collective agreement
Employers can agree on occupational pensions individually. In such cases, the terms that apply and how the commitment is secured must be clear. Additional benefits and salary exchange require separate analyses of compensation, tax, insurance coverage, and any impact on public pension or other benefits.
Special employer's contribution on pension costs
According to the Swedish Tax Agency, the special employer's contribution on pension costs is 24.26 percent according to the rules applicable in 2026. The tax base is not always calculated as a single premium invoice: insurance premiums, pension provisions, and statutory adjustments can affect the amount. The Excel package's settings tab shows the current percentage as a reference value but does not perform a complete calculation of the tax return base.
This package contains general administrative and contract-related templates. They have not been externally reviewed by lawyers, interpreted by unions or employer organizations, approved by insurance companies, or certified by auditors. They do not replace actual pension plans, collective agreements, insurance policies, binding individual agreements, tax base calculations, or specific employment law assessments. Source review performed on October 18, 2026. The 2026/2027 product version does not guarantee that subsequent rules will remain unchanged.
Related templates at Mallbutiken.se
- Salary exchange agreement Pension 2026/2027 – for separate agreement on salary exchange and important impact checks.
- Salary budget and staff cost calculation – for broader salary, employer contribution, and budget follow-up.
- Notice of retirement – for pension-related information as employment approaches termination.
Frequently asked questions about pension policy
What should a pension policy contain?
Describe which staff categories are covered, which pension plans apply, administrative responsibility, insurance, reporting, absence, payroll basis, information, and change routines. The terms must be compatible with actually applicable agreements.
Must a limited company without a collective agreement have an occupational pension?
There is no general requirement for a specific occupational pension plan for all private employers without a collective agreement. The employer may have agreed on an occupational pension individually and must in that case follow their actual commitments.
Is the template a correct ITP 1 or ITP 2 agreement?
No. The package is an adaptable decision and documentation basis. ITP's premium system, insurance rules, and benefits must be applied according to the actual agreement.
Can Excel calculate occupational pension premiums?
Excel can calculate an illustrative defined-contribution model when you enter the salary, threshold, and two premium rates yourself. For ITP 2, specific collective agreements, and complex individual commitments, the agreement or insurer's real calculation is required.
Is a template for an individual pension agreement included?
Yes. A separate editable agreement on occupational pension is included. It must be supplemented and legally reviewed before being signed.
Does Excel calculate special employer's contribution for me?
No. It shows the tax rate as a reference value but does not perform a complete tax return or calculation of the legal tax base for pension costs.
Are English documents included?
An English User Guide is included. The five main Swedish templates are not delivered separately translated into English.
What happens if the collective agreement changes?
You must check and update the policy, benefits matrix, premiums, and any individual agreements. An old template or a previous calculation figure is not proof of the current collective agreement.
Official sources
- Swedish Pensions Agency – Do you have an occupational pension?
- Collectum – Old-age pension ITP 1 and ITP 2
- Swedish Tax Agency – Special employer's contribution on pension costs
Svenska Dokumentmallar · Version 1.0 (2026/2027) · Source review 2026-10-18 · Swedish law · DOCX / PDF / XLSX.
