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Commentary

2.2.1 Reductions in employer contributions

Sweden

The Social Insurance Agency (Försäkringskassan) is responsible for the administration of the security benefits system in Sweden. The benefits related to sickness, disability, having children, and retirement.

The Swedish Pensions Agency (Pensionsmyndigheten) manages the national public pension.

National public pension contributions: employee contribution

All tax payers are required to pay a 7% pension contribution, taken from their 'pensionable income'.The maximum contribution that can be made in 2025 is capped at SEK 45,500 (SEK 43,000 in 2024). (Basic calculation rules).

The calculation for the pensionable income is complex and it is determined by the Swedish Tax Agency at the same time as the final tax decision. After notification of final tax, the Swedish Tax Agency informs the Swedish Pensions Agency of taxpayers' pensionable income.

The pension contribution is already integrated in the A-Tax regime detailed in 2.1. So there is no requirement to make an additional discrete deduction.

Employer contributions to Swedish social insurance

The Swedish social insurance fund is mainly financed by social security contributions made by employers, calculated and paid to the Swedish Tax Agency

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Web page updated on 17 Mar 2025 14:49