Note that the employer will suffer an additional SLP payroll tax for providing an employer funded occupational pension, see 1.4.
It is normal for Swedish workers to contribute to a work-related pension scheme, however, the scheme provider, the type of scheme, eligibility to join the scheme, and the value of the related contributions, is determined by the industry within which the worker operates.
Avtalspension are occupational pension arrangements applying under collective bargaining agreements. They can be referred to as contractual pensions as they are contractual agreements between employers and collective barging units. There are different types of occupational schemes and most are defined contribution, although some may be defined benefit.
Occupational schemes are employer funded and employees
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Web page updated on 17 Mar 2025 16:10