{"product_id":"pensionspolicy-tjanstepension-foretag-2027","title":"Pension Policy \u0026 Occupational Pension 2026\/2027 – Benefit Plan, Pension Agreement \u0026 Excel | Word\/PDF","description":"\u003csection lang=\"en\" style=\"max-width:950px;color:#1c394b;line-height:1.79\"\u003e\n\u003ch2\u003ePension Policy Template 2026\/2027 – occupational pension, pension agreements, and Excel for companies\u003c\/h2\u003e\n\n\u003cp\u003eDoes your company need a professional \u003cstrong\u003epension policy for employees\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003e15 delivery files:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003cp\u003e\u003cstrong\u003eImportant:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003cnav aria-label=\"Package information\" style=\"padding:15px 18px;background:#eff7f7;border-radius:10px;margin:18px 0\"\u003e\u003ca href=\"#mb-pension-paket\"\u003ePackage contents\u003c\/a\u003e · \u003ca href=\"#mb-pension-files\"\u003eFiles\u003c\/a\u003e · \u003ca href=\"#mb-pension-excel\"\u003eExcel\u003c\/a\u003e · \u003ca href=\"#mb-pension-use\"\u003eWorkflow\u003c\/a\u003e · \u003ca href=\"#mb-pension-law\"\u003eLegal\u003c\/a\u003e · \u003ca href=\"#mb-pension-faq\"\u003eFAQ\u003c\/a\u003e\u003c\/nav\u003e\n\u003cdiv id=\"mb-pension-paket\" style=\"background:#e8f4f4;border:1px solid #c8dee0;border-left:5px solid #177e87;border-radius:14px;padding:21px 22px;margin:22px 0\"\u003e\n\n\u003ch2 style=\"margin-top:0;font-size:1.34em\"\u003e01. Package contents\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e7 editable Word files (DOCX)\u003c\/strong\u003e – five main Swedish templates, Swedish user guide, and English User Guide.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e7 searchable PDF documents\u003c\/strong\u003e – corresponding print and reference versions.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e1 Excel (XLSX)\u003c\/strong\u003e – nine tabs with pension overview, staff categories, commitments, settings, premium forecast, discrepancies, providers, controls, and instructions.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003e15 files in total, eight unique documents and tools\u003c\/strong\u003e, collected in a downloadable ZIP file.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003cdiv id=\"mb-pension-files\" style=\"background:#fff;border:1px solid #d0dfe2;border-radius:14px;padding:21px 22px;margin:22px 0\"\u003e\n\n\u003ch2 style=\"font-size:1.34em;margin-top:0\"\u003e02. What the files contain – document by document\u003c\/h2\u003e\n\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"width:100%;border-collapse:collapse;font-size:.94em\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#163a4d;color:#fff\"\u003e\n\n\u003cth style=\"text-align:left;padding:12px\"\u003eFile\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;padding:12px\"\u003eUsage area\u003c\/th\u003e\n\n\u003cth style=\"text-align:left;padding:12px\"\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e01. Pension policy for companies\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eA comprehensive HR and pension policy covering benefits, pension types, information responsibility, follow-up, and collective agreement control.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e02. Pension plan and benefits matrix\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eThree staff categories, different pension models, and control points for insurers, premium terms, and changes in employment.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e03. Individual occupational pension agreement\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eSeparate Word agreement with details on parties, plan, premiums, basic terms, absence, changes, and signatures.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e04. Pension administration – checklist\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eMonthly, event-driven, and annual control of reporting, invoices, and discrepancies.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e05. Employee information on occupational pension\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eInformation letter that can be adapted to the actual pension solution, insurer, and contact route.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e06. Swedish user guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eTen steps regarding collective agreements, individual pensions, pension calculation, tax, information, and Excel.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e07. English User Guide\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eEnglish guidance for the Swedish templates. No separate English pension agreements or policies included.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003e\u003cstrong\u003e08. Pension cost and register in Excel\u003c\/strong\u003e\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;vertical-align:top\"\u003eNine tabs with staff categories, pension commitments, premium forecast, discrepancies, providers, and controls.\u003c\/td\u003e\n\n\u003ctd style=\"border-bottom:1px solid #d9e6e8;padding:11px;white-space:nowrap\"\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\n\u003cp\u003e\u003cstrong\u003eLanguage:\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2 id=\"mb-pension-excel\"\u003eExcel for occupational pension costs – nine work tabs\u003c\/h2\u003e\n\n\u003cp\u003eThe Excel workbook contains \u003cstrong\u003eOverview, Settings, Staff Categories, Pension Commitments, Premium Forecast, Discrepancies, Providers, Controls, and Read Me\u003c\/strong\u003e. You can register actual pension agreements, verify that payroll bases are correct, compare an \u003cstrong\u003eillustrative\u003c\/strong\u003e premium calculation with an actual supplier invoice, and document discrepancies.\u003c\/p\u003e\n\n\u003cp\u003eThe 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. \u003cstrong\u003eThis is not an automatically correct ITP, SAF-LO, or ITP 2 calculator.\u003c\/strong\u003e\u003c\/p\u003e\n\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\n\u003cp\u003eThe 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.\u003c\/p\u003e\n\n\u003ch2 id=\"mb-pension-use\"\u003eHow to establish the company's pension policy – step by step\u003c\/h2\u003e\n\n\u003col\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eMap the organization\u003c\/strong\u003e, types of employment, pension plans, and which staff categories are covered.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eCheck collective agreements\u003c\/strong\u003e and which binding rules apply. Your own policy must not replace or restrict contractually established rights.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eIdentify pension solutions\u003c\/strong\u003e such as ITP, SAF-LO, or individual insurance policies. Check entry age, salary types, absence rules, and other terms.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eFill in the policy\u003c\/strong\u003e with correct responsibilities, insurers, pension administrators, information, follow-up, and decision order.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eEstablish the benefits matrix\u003c\/strong\u003e and differentiate between staff categories and agreements.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReview individual agreements separately\u003c\/strong\u003e before they are signed, especially if they involve long-term pension commitments.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eSet calculation assumptions in Excel\u003c\/strong\u003e based on verified actual premiums and the relevant period.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eReconcile costs and special employer's contribution\u003c\/strong\u003e with the finance function. Excel does not perform the entire tax base calculation.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eApprove the policy and employee information\u003c\/strong\u003e and ensure that those responsible have the authority to make binding decisions.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003cstrong\u003eFollow up regularly\u003c\/strong\u003e using the checklist and the discrepancy register for things like new hires, leave of absence, and terminated employment.\u003c\/li\u003e\n\n\n\n\u003c\/ol\u003e\n\n\u003ch2 id=\"mb-pension-law\"\u003eOccupational pension in Sweden – rules and conditions\u003c\/h2\u003e\n\n\u003ch3\u003eAre there requirements for occupational pension for all employees?\u003c\/h3\u003e\n\n\u003cp\u003eThere 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 \u003cstrong\u003ecollective agreements or individual agreements\u003c\/strong\u003e. 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.\u003c\/p\u003e\n\n\u003ch3\u003eThe difference between ITP 1, ITP 2, and SAF-LO contract pension\u003c\/h3\u003e\n\n\u003cp\u003eCollectum describes \u003cstrong\u003eITP 1\u003c\/strong\u003e as primarily defined-contribution with 2026 age and salary thresholds according to the pension agreement. \u003cstrong\u003eITP 2\u003c\/strong\u003e is primarily defined-benefit with premiums calculated individually by Alecta, and has ITPK as a supplementary defined-contribution part. \u003cstrong\u003eSAF-LO contract pension\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003ch3\u003eIndividual occupational pension without a collective agreement\u003c\/h3\u003e\n\n\u003cp\u003eEmployers 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.\u003c\/p\u003e\n\n\u003ch3\u003eSpecial employer's contribution on pension costs\u003c\/h3\u003e\n\n\u003cp\u003eAccording to the Swedish Tax Agency, the special employer's contribution on pension costs is \u003cstrong\u003e24.26 percent\u003c\/strong\u003e 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.\u003c\/p\u003e\n\n\u003cdiv style=\"background:#fff5e8;border:1px solid #e8d4b7;border-left:5px solid #b1843b;border-radius:10px;padding:18px 20px;margin:20px 0\"\u003e\n\n\u003cstrong\u003eLegal disclaimer and quality assurance\u003c\/strong\u003e\u003cp style=\"margin:8px 0 0\"\u003eThis 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.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\n\u003ch2\u003eRelated templates at Mallbutiken.se\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\n\n\u003ca href=\"\/en\/products\/lonevaxlingsavtal-pension-2026-2027-avtal-policy-itp-checklista-guide-word-pdf\"\u003eSalary exchange agreement Pension 2026\/2027\u003c\/a\u003e – for separate agreement on salary exchange and important impact checks.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003ca href=\"\/en\/products\/lonebudget-personalkostnadskalkyl-2026-2027-arbetsgivaravgifter-pension-budget-utfall-excel-word-pdf\"\u003eSalary budget and staff cost calculation\u003c\/a\u003e – for broader salary, employer contribution, and budget follow-up.\u003c\/li\u003e\n\n\u003cli\u003e\n\n\u003ca href=\"\/en\/products\/besked-om-pensionering-mall-till-anstalld-word-pdf-excel\"\u003eNotice of retirement\u003c\/a\u003e – for pension-related information as employment approaches termination.\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003ch2 id=\"mb-pension-faq\"\u003eFrequently asked questions about pension policy\u003c\/h2\u003e\n\n\u003ch3\u003eWhat should a pension policy contain?\u003c\/h3\u003e\n\n\u003cp\u003eDescribe 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.\u003c\/p\u003e\n\n\u003ch3\u003eMust a limited company without a collective agreement have an occupational pension?\u003c\/h3\u003e\n\n\u003cp\u003eThere 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.\u003c\/p\u003e\n\n\u003ch3\u003eIs the template a correct ITP 1 or ITP 2 agreement?\u003c\/h3\u003e\n\n\u003cp\u003eNo. 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.\u003c\/p\u003e\n\n\u003ch3\u003eCan Excel calculate occupational pension premiums?\u003c\/h3\u003e\n\n\u003cp\u003eExcel 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.\u003c\/p\u003e\n\n\u003ch3\u003eIs a template for an individual pension agreement included?\u003c\/h3\u003e\n\n\u003cp\u003eYes. A separate editable agreement on occupational pension is included. It must be supplemented and legally reviewed before being signed.\u003c\/p\u003e\n\n\u003ch3\u003eDoes Excel calculate special employer's contribution for me?\u003c\/h3\u003e\n\n\u003cp\u003eNo. 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.\u003c\/p\u003e\n\n\u003ch3\u003eAre English documents included?\u003c\/h3\u003e\n\n\u003cp\u003eAn English User Guide is included. The five main Swedish templates are not delivered separately translated into English.\u003c\/p\u003e\n\n\u003ch3\u003eWhat happens if the collective agreement changes?\u003c\/h3\u003e\n\n\u003cp\u003eYou 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.\u003c\/p\u003e\n\n\u003ch2\u003eOfficial sources\u003c\/h2\u003e\n\n\u003cul\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.pensionsmyndigheten.se\/forsta-din-pension\/tjanstepension\/har-du-tjanstepension\" target=\"_blank\" rel=\"noopener\"\u003eSwedish Pensions Agency – Do you have an occupational pension?\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/collectum.se\/tjanstepensionen-itp\/itp-itpk-och-tgl\/det-har-galler-for-itp-alderspension\" target=\"_blank\" rel=\"noopener\"\u003eCollectum – Old-age pension ITP 1 and ITP 2\u003c\/a\u003e\u003c\/li\u003e\n\n\u003cli\u003e\u003ca href=\"https:\/\/www.skatteverket.se\/foretag\/drivaforetag\/foretagsformer\/aktiebolag\/sarskildloneskatt.4.6e8a1495181dad540843a8.html\" target=\"_blank\" rel=\"noopener\"\u003eSwedish Tax Agency – Special employer's contribution on pension costs\u003c\/a\u003e\u003c\/li\u003e\n\n\n\u003c\/ul\u003e\n\n\u003cp\u003e\u003csmall\u003eSvenska Dokumentmallar · Version 1.0 (2026\/2027) · Source review 2026-10-18 · Swedish law · DOCX \/ PDF \/ XLSX.\u003c\/small\u003e\u003c\/p\u003e\n\n\u003c\/section\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":55836151710038,"sku":"PENSIONSPOLICY-TJANSTEPENSION-2027","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/pensionspolicy-tjanstepension-2027-hero_a8855118-13de-460d-8f5f-c5002d956d24.png?v=1792303608","url":"https:\/\/mallbutiken.se\/en\/products\/pensionspolicy-tjanstepension-foretag-2027","provider":"Mallbutiken","version":"1.0","type":"link"}