Occupational Pension Plan (tjänstepensionsplan)

Provider: 8 providers via MaxM

Offering Requirement: Optional

BiK: No

Benefit Platform: Max Matthiessen

Benefit Start date: 1st day of the hiring month

Benefits End date: Last day of the termination month

Annual commitment: Once an employee is enrolled in Pension, the benefit can not be removed due to acquired rights.

Clients can decide to offer Pension Plan to their employees at any time. Note that this upgrade will be applied to all their employees in the given country.

Occupational Pension
Monthly employer pension contribution into the employee’s occupational pension plan. The contribution level depends on the plan selected.

Long-Term Disability Insurance
Provides additional income protection if the employee cannot work due to illness or accident for more than 90 days.

Waiver of Premium Insurance
Keeps pension contributions going during long-term sickness, so pension savings can continue during extended absence.

Work Injury Insurance (TFA)
Provides additional protection in case of a work-related injury, commuting accident, or occupational disease.

Group Life Insurance (TGL)
Pays a tax-free lump sum to beneficiaries if the employee dies during employment.

Repayment Cover
Optional survivor protection that the employee may choose. If selected, the pension value already built up can be paid to beneficiaries if the employee dies.

Family Pension
Optional survivor protection that the employee may choose. It can pay a fixed monthly amount to beneficiaries for a selected period.

Health and Rehabilitation Support
Includes support for issues such as stress, sleep problems, rehabilitation needs, and early intervention where there is a risk of sick leave.

Salary Exchange (Löneväxling)
Eligible employees may choose to make additional pension contributions by exchanging part of their salary for extra pension savings.  

For more details please refer to the Max Matthiessen documentation for each insurance policy under Pension Plan documentation section of this page.

A Defined Contribution (DC) pension arrangement through MaxM, with 8 providers to pick from: Folksam, Futur Pension, Länsförsäkringar, Movestic, Nordnet, SEB, Skandia and SPP.

It is considered a great benefit. Most companies in Sweden offer private pension to their employees although it is not compulsory.

No.

Contributions start on the 1st of the hiring month. For example, an employee starting on 5 January starts contributing on 1 January.

If a leaver's last day falls mid-month, contributions are paid for the whole month, with no pro-rata. For example, an employee leaving on 15 January stops contributing on 31 January.

The company pays all contributions, and employees don't have to contribute.

The company also pays 24.26% tax on the whole contribution (the full benefits package), on top of the pension contribution. This doesn't apply to work insurance or TFA.

Employer contributions (24.26% tax is added on top of every contribution below):

4.5% Flat Rate Option: 4.5% on pensionable salary up to 30 x the Income Base Amount (IBA). No contributions are payable on pensionable salary above 30 x IBA.

• Example 2023: the IBA (income base amount) is 74 300 SEK. Up to a salary of 2 229 000 SEK (30 x IBA), the employee gets a 4.5% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2024: the IBA is 76 200 SEK. Up to a salary of 2 286 000 SEK (30 x IBA), the employee gets a 4.5% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2025: the IBA is 80 600 SEK. Up to a salary of 2 418 000 SEK (30 x IBA), the employee gets a 4.5% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2026: the IBA is 83 400 SEK. Up to a salary of 2 502 000 SEK (30 x IBA), the employee gets a 4.5% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.

6% Flat Rate Option: 6% on pensionable salary up to 30 x IBA. No contributions are payable on pensionable salary above 30 x IBA.

• Example 2023: the IBA is 74 300 SEK. Up to a salary of 2 229 000 SEK (30 x IBA), the employee gets a 6% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2024: the IBA is 76 200 SEK. Up to a salary of 2 286 000 SEK (30 x IBA), the employee gets a 6% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2025: the IBA is 80 600 SEK. Up to a salary of 2 418 000 SEK (30 x IBA), the employee gets a 6% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2026: the IBA is 83 400 SEK. Up to a salary of 2 502 000 SEK (30 x IBA), the employee gets a 6% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.

10% Flat Rate Option: 10% on pensionable salary up to 30 x IBA. No contributions are payable on pensionable salary above 30 x IBA.

• Example 2023: the IBA is 74 300 SEK. Up to a salary of 2 229 000 SEK (30 x IBA), the employee gets a 10% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2024: the IBA is 76 200 SEK. Up to a salary of 2 286 000 SEK (30 x IBA), the employee gets a 10% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2025: the IBA is 80 600 SEK. Up to a salary of 2 418 000 SEK (30 x IBA), the employee gets a 10% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.
• Example 2026: the IBA is 83 400 SEK. Up to a salary of 2 502 000 SEK (30 x IBA), the employee gets a 10% contribution from the employer. For salary over 30 IBA, there's no contribution beyond that level.

4.5% + 30% Option: 4.5% on pensionable salary from 0 to 7.5 x IBA, and 30% from 7.5 to 30 x IBA. No contributions are payable on pensionable salary above 30 x IBA.

• Example 2023, annual salary 800 000 SEK: the IBA is 74 300 SEK, so 7.5 x IBA is 557 250. Up to a salary of 557 250 the employee gets a 4.5% contribution from the employer, and above 557 250 (up to 800 000) a 30% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 229 000 SEK.
• Example 2024, annual salary 800 000 SEK: the IBA is 76 200 SEK, so 7.5 x IBA is 571 500. Up to a salary of 571 500 the employee gets a 4.5% contribution from the employer, and above 571 500 (up to 800 000) a 30% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 286 000 SEK.
• Example 2025, annual salary 800 000 SEK: the IBA is 80 600 SEK, so 7.5 x IBA is 604 500. Up to a salary of 604 500 the employee gets a 4.5% contribution from the employer, and above 604 500 (up to 800 000) a 30% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 418 000 SEK.
• Example 2026, annual salary 800 000 SEK: the IBA is 83 400 SEK, so 7.5 x IBA is 625 500. Up to a salary of 625 500 the employee gets a 4.5% contribution from the employer, and above 625 500 (up to 800 000) a 30% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 502 000 SEK.

6.5% + 32% Option: 6.5% on pensionable salary from 0 to 7.5 x IBA, and 32% from 7.5 to 30 x IBA. No contributions are payable on pensionable salary above 30 x IBA.

• Example 2023, annual salary 800 000 SEK: the IBA is 74 300 SEK, so 7.5 x IBA is 557 250. Up to a salary of 557 250 the employee gets a 6.5% contribution from the employer, and above 557 250 (up to 800 000) a 32% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 229 000 SEK.
• Example 2024, annual salary 800 000 SEK: the IBA is 76 200 SEK, so 7.5 x IBA is 571 500. Up to a salary of 571 500 the employee gets a 6.5% contribution from the employer, and above 571 500 (up to 800 000) a 32% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 286 000 SEK.
• Example 2025, annual salary 800 000 SEK: the IBA is 80 600 SEK, so 7.5 x IBA is 604 500. Up to a salary of 604 500 the employee gets a 6.5% contribution from the employer, and above 604 500 (up to 800 000) a 32% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 418 000 SEK.
• Example 2026, annual salary 800 000 SEK: the IBA is 83 400 SEK, so 7.5 x IBA is 625 500. Up to a salary of 625 500 the employee gets a 6.5% contribution from the employer, and above 625 500 (up to 800 000) a 32% contribution. There's also a roof of 30 IBA, so there's no contribution on salary over 2 502 000 SEK.

Pensionable salary is basic salary only. Membership in the pension scheme is open to employees aged 18 to 65.

IBA for 2026 is SEK 83 400.

The Sweden occupational pension package includes several insurance benefits on top of retirement pension savings.

Skandia is the insurer for several of the insured benefits under the policy: long-term disability insurance, waiver of premium insurance, occupational group life insurance, family pension, health insurance and voluntary group insurance. Max Matthiessen (MaxM) is the insurance intermediary and broker, responsible for administration, advice and employee support.

Questions about insurance coverage, claims or disputes go to MaxM first, at remote@maxm.se.

Long-term disability insurance is provided by Skandia and complements statutory sickness benefits from Försäkringskassan (Swedish Social Insurance Agency)

It may provide compensation if an employee’s work capacity is reduced by at least 25% due to illness or accident, and the reduction has lasted for more than 90 days. Compensation is paid proportionally to the degree of incapacity and can continue until age 65. In some cases, coverage may remain until age 67 if employment continues after 65

Waiver of premium insurance is provided by Skandia and applies to employees covered by occupational retirement pension.

It secures continued pension accrual if an employee’s work capacity is reduced by at least 25% due to illness or accident, and the reduction has lasted for more than 90 days. The waiver applies proportionally to the degree of incapacity.

Work injury insurance, or TFA, is provided through AFA Försäkring and applies to all employees.

It supplements statutory work injury protection and may provide compensation for work-related injuries, accidents at work or while travelling to or from work, occupational diseases, and death due to a work-related injury.

Compensation may include loss of income, expenses, pain and suffering, permanent impairment, and scarring

Occupational group life insurance, or TGL, is provided by Skandia and is offered to all Remote employees in Sweden, regardless of whether they are enrolled in the occupational pension plan.

TGL pays a tax-free lump sum to beneficiaries if the employee passes away. The maximum benefit is 6 price base amounts, with a possible child supplement of up to 2 price base amounts. The compensation level is gradually reduced from the employee’s 55th birthday.

Employees are covered if they are at least 18, under 70, and work at least 8 hours per week.

Repayment cover is survivor’s benefit protection linked to the employee’s retirement pension insurance.

This cover is optional. The employee needs to select it as part of their pension choices. If selected, the value of the employee’s retirement pension insurance is paid to designated beneficiaries if the employee passes away.

There is no separate monthly premium charged for repayment cover. Instead, the cost is indirect: employees with repayment cover do not receive so-called inheritance gains, which means their future retirement pension may be lower than if they had chosen pension savings without repayment cover.

If repayment cover is waived, the employee may receive a higher retirement pension through inheritance gains, but no pension capital is paid to beneficiaries if the employee passes away during the insurance term.

Family pension is an optional survivor’s insurance that provides additional financial support to an employee’s beneficiaries if the employee passes away before or during retirement.

Unlike repayment cover, which pays out the value of the employee’s accumulated pension savings, family pension pays a fixed monthly benefit for a pre-selected period, regardless of how much pension the employee has accumulated.

Health insurance is provided by Skandia and applies to employees covered by long-term disability insurance.

It can support cases involving health issues such as stress or sleep difficulties, including both private and work-related problems. It may also be used by the employer to identify health risks early where there is a risk of sick leave, or to support Remote’s statutory rehabilitation responsibilities.  

Voluntary group insurance is available through Max Matthiessen and provided by Skandia.

Employees can use this to supplement their insurance coverage beyond statutory protection and employment benefits. This is paid privately by the employee.

When an employee is offered the Sweden occupational pension, Max Matthiessen sends a welcome email and invites them to an advisory meeting. The meeting is mainly needed to set up the employee’s retirement pension savings: provider, investment choice, and optional insurances.

If the employee does not act within the required timeline, MaxM can place the employee into the default fund so retirement pension contributions can start.

The employee’s risk insurances are not dependent on the advisory meeting. These are included from the start date.

During the advisory meeting, the employee can choose their pension provider and investments. The available providers are:

Unit-linked insurance: Folksam, Futur, Länsförsäkringar, Movestic, Nordnet, SEB, Skandia, SPP
Traditional insurance: Folksam, SEB, Skandia, SPP

If the employee does not respond:

• MaxM sends the first invitation after the employee is reported.
• If there is no response within 30 days, MaxM sends a second invitation.
• If there is still no response within 3 months from the first invitation, MaxM can place the employee into the default fund.
• If a meeting cannot be held within 6 months, the default fund can also apply.

What are voluntary contributions?

Additional Voluntary Contributions (AVC) through salary exchange are available to our employees in Sweden, introduced due to high demand and employee feedback. Salary exchange means the employee reduces their salary in exchange for another benefit, for example extra occupational pension.

Availability: year round, with no deadline or enrolment window.

MaxM as our broker: MaxM, the same broker as for our pension scheme, handles the AVC contributions.

Who is eligible for the voluntary contributions?

All employees in Sweden, including those not enrolled in the occupational plan, can contribute to the AVC plan. It's completely voluntary for all employees (see the salary limits below).

Is there any tax saving when contributing voluntarily?

With salary exchange (voluntary pension contribution), part of the employee's salary goes into pension before tax. This lowers the taxable salary, so less employer social security is due on that part.

To keep the total employer cost unchanged, we add a 5.76% uplift on the exchanged amount. The uplift is taxed along with the exchanged amount and offsets the lower payroll base, so the employer's total cost stays the same.

Example without salary exchange:

• Monthly salary: 100,000 SEK
• Employer social security (31.42%): 31,420 SEK
• Pension contribution: 0 SEK (no exchange)

Example with 5,000 SEK salary exchange:

• Monthly salary: 100,000 SEK
• Salary exchange: 5,000 SEK, paid in full into pension (pre-tax)
• Taxable salary: 95,000 SEK
• Employer tax on salary: 31.42% × 95,000 SEK = 29,849 SEK
• Uplift on the exchanged amount: 5.76% × 5,000 = 288 SEK, paid into pension
• Employer tax on the 5,288 SEK (24.26%): about 1,283 SEK
• Total employer cost: 29,849 + 1,283 + 288 = 31,420 SEK (same as without exchange)
• Pension contribution: 5,000 SEK (employee exchange) + 288 SEK (employer-paid uplift) = 5,288 SEK a month

Are there limits on contributions?

If the employee's salary is below the limit for the statutory pension (8.07 income base amounts, or SEK 673,038 a year), salary exchange may not be beneficial, so they can only join if their salary is above that limit. Also, after the salary exchange, salary can't be reduced by more than SEK 56,087 a month in 2026, so the employee doesn't lose payments to the state pension system.

Is there a minimum contribution?

Yes, at least 1,000 SEK a month, in steps of 500 SEK. Employees can contribute more if they want.

Can we backdate contributions?

No. Salary exchange into extra occupational pension only works for future amounts, so an employee can't sacrifice salary from a past date (for example 1 July 2022). That's because the salary used for salary exchange is never paid out as salary.

When can I start contributing? Is there any window?

There's no window. Employees can start salary exchange at any time of the year, including at onboarding. Since salary exchange is for future premiums only, contributions start the month after the advisory meeting, so a meeting in October means contributions start from 1 November.

Employees who already have salary exchange can change the amount by booking a new meeting with MaxM, and they can stop contributions at any time.

Is there a deductibility limit?

To keep the premium fully deductible for the employer, the salary exchange amount plus the occupational pension the company already pays must not exceed the tax office's annual deduction limit. For most companies, that's a maximum of 35% of salary or 10 Pension Base Amounts (PBA). MaxM makes sure contributions stay within these limits.

How do I opt in for the voluntary salary sacrifice? What are the timelines?

Email MaxM at remote@maxm.se to book a meeting with a MaxM advisor, and write "Salary Exchange Remote" in the subject line.

After the meeting, MaxM sends the signed agreement to the company, which is the company's signal to deduct the amount from salary. There's no deadline, so employees can book a meeting at any time of the year.

What happens during parental leave and sickness periods?

Pension contributions continue during parental or sick leave.

• Employees will see 2 different pots into SPP portal (One for the occupational Pension contributions and another for the salary exchange contributions)
• Contributions for the occupational pension would remain unchanged even though the opt for salary exchange.
• The “default” solution will be traditional insurance 100%, but the EE can of course choose fund management if they want to in the meeting with the advisor.

Customers may request to backdate occupational pension contributions when they decide to introduce a pension plan after employees have already been employed for some time.

This allows the employer to compensate employees for retirement contributions that were not made during the earlier period of employment.

A common scenario is where a customer initially chooses not to offer an occupational pension in Sweden. Later, after employee feedback or a change in benefits strategy, the customer decides to introduce the pension plan and asks whether contributions can also be made for the period before the pension was established.

Under the current Max Matthiessen and Skandia setup:

• Retirement pension contributions (savings) can be backdated regardless of how far back the retroactive period extends.
• The retroactive amount is paid as a single lump-sum pension contribution, calculated based on the agreed contribution level and the employee’s historical pensionable salary.
• This results in a one-time invoice covering all missed pension savings.

The insured benefits cannot be backdated:

• Long-term disability insurance
• Waiver of premium insurance

These insurances always start from the current date and follow Skandia’s underwriting rules.

For employees reported:

• within 3 months of employment, risk insurance can start from the employment date based on Remote’s declaration that the employee is fit for work;
• within 6 months, risk insurance starts from the date of registration;
• after 6 months, Skandia requires the employee to complete a health declaration before deciding whether the risk insurances can be issued. Depending on the assessment, coverage may be accepted, accepted with exclusions or premium loadings, or declined. TGL can still be established from the current date based on Remote’s declaration that the employee is fit for work.

As of June 2025, Remote has aligned on a new requirement: all non-EU citizens employed in Sweden must be enrolled in an occupational pension plan that meets Swedish migration and CBA-level standards.

• This applies regardless of whether the employee needs the benefit at the time of hire.

Under Swedish regulations, pension and insurance benefits are mandatory for non-EU employees on work permits. Remote enforces benefits equality at the client level, meaning if a client hires a non-EU employee in Sweden, the required pension and insurance benefits must be offered to support the employee’s work permit.

All non-EU employees in Sweden must be enrolled in a pension plan that meets CBA-level standards to support their work permit.

If a client does not currently offer a pension plan, they will need to start offering it when hiring a non-EU employee. This applies even if they have other EU employees in Sweden without a pension plan.

Mobility Team will:

• Identify non-EU hires requiring a pension plan during the visa process.
• Inform the customer during pre-hire and onboarding that offering pension and insurance is required to support the work permit.
• Create a ticket for the Benefits Team with the employee and customer details.

Benefits Team will:

• Action the ticket and enroll the employee in the standard Sweden pension and insurance plan.
• Use the standard 4.5% + 30% pension structure with required insurances unless otherwise instructed by the customer.

This process meets Swedish Migration Agency requirements and follows Remote’s benefits equality policy as advised by our Legal Team.

Under Swedish migration regulations and labour laws, pension insurance is considered an essential part of an employee’s remuneration package. This includes both the savings portion and risk coverage (such as disability and work injury insurance), which are typically required to be active from the employee’s official start date to comply with the expectations of Swedish trade unions and the Migration Agency.

In cases where a pension is enrolled late, the following rules apply:

• Savings (retirement) portion can be backdated retroactively to any date, as long as the employer pays the owed amount as a lump sum (outside the monthly invoice process).
• Risk insurance (health, premium waiver, long-term disability) cannot be backdated under any circumstances. It is only effective from the date of registration with SPP.
• The 5-month limit commonly referenced relates to SPP’s invoicing timeline, not an actual backdating cap. Contributions enrolled within 5 months can be added to the standard invoice; anything earlier requires a separate invoice.

Important for visa-related cases:

Since full pension coverage - including both savings and risk insurance - is typically expected from the start date by the Migration Agency, having only the savings portion backdated may not be sufficient to meet their standards. However, there is no formal rule mandating how the Migration Agency will assess this. Each case is reviewed individually by a case officer, and exceptions may be accepted based on documentation provided.

In the case of visa applications, Remote will:

• Backdate only the savings portion, where applicable.
• Submit supporting documentation explaining why the risk insurance could not be backdated.
• Await the Migration Agency’s adjudication, which is final.

That said, the Migration Office will most likely not accept any pension setup that falls below CBA-level standards, which are considered the industry norm in Sweden. These typically include:

• A 4.5% / 30% employer pension contribution structure
• Long-term disability insurance
• Waiver of premium (premium exemption)
• TGL (Group Life Insurance)
• TFA (Work Injury Insurance)

All above are included in our standard 4.5% + 30% plan.

For the state pension, the earliest age depends on the employee's year of birth. For anyone born in 1963 or later, the earliest is 64 under the rules applying from 2026. Earlier birth cohorts may fall under transitional provisions that allow withdrawal at a younger age.

The occupational pension can usually be drawn earlier than the state pension, from age 55, though specific rules vary by plan and insurance provider. Under our policy, payment can start from 55 provided employment has ended.

Drawing either pension early means the accumulated capital is spread over a longer period, so the monthly payment is permanently lower for the rest of the employee's life. Worth flagging to anyone asking about early access.

The occupational pension after leaving Sweden

Employees who work in Sweden for a period and then move back home or relocate elsewhere keep their occupational pension. It remains in Sweden as a paid-up policy (fribrev).

At age 65, when payments are due to begin, the insurance company will try to contact the employee. If they can't establish contact, or bank account details are missing, no payment can be made and the funds stay with the insurer until the employee makes contact and provides what's needed.

Because no payments are being made in the meantime, no tax is deducted or reported, so Skatteverket receives no information about the pension. That means an employee can't trace their occupational pension through the Tax Agency. They need to know which insurance company holds it and keep their details updated with that company directly.

Employees without Swedish BankID can normally request payment by completing a designated application form instead.

For employees living abroad, insurers generally require an annual life certificate confirming the person is still alive and entitled to payment. This can be issued by a Swedish embassy or consulate, the police, a notary public, or the pension authority in the country of residence.

The state pension after leaving Sweden

Anyone who has worked in Sweden generally earns state pension entitlement regardless of citizenship, and in most cases it continues to be paid after they move abroad.

Pensionsmyndigheten can pay to a Swedish bank account or to an account in the country of residence using IBAN and BIC/SWIFT, in Swedish kronor or in local currency for certain countries.

The same annual life certificate requirement applies here. If it isn't submitted, payments may be suspended until an approved certificate is received.

Keeping contact details updated

There is no system that automatically tracks down people who have moved abroad, so this sits entirely with the employee.

When permanently leaving Sweden, the employee should notify Skatteverket of the move. Even so, it remains their own responsibility to keep both Pensionsmyndigheten and any insurance companies informed of their current address and contact details. If that information is wrong, communications won't reach them and payments can be delayed or simply not made.

Taxation

A Swedish pension may be taxable in Sweden even if the recipient lives abroad. Employees subject to limited tax liability may be taxed under SINK (Special Income Tax for Non-Residents).

Exact treatment depends on Swedish tax legislation and any applicable tax treaty between Sweden and the country of residence, so employees should be directed to Skatteverket or their own tax adviser rather than given a position by us.

Find below the supporting policy documentation:

Customer guides

Sweden Benefits One pager

!Please make sure to double-check employee's plan in platform before sharing any of the guides with employees!

Employee guides

Flat 4.5% Contribution Tier

Flat 6% Contribution Tier

Flat 10% Contribution Tier

4.5% + 30% Contribution Tier

6.5% + 32% Contribution Tier

Broker resources

MaxM Flat 4.5% Policy Summary

MaxM Flat 6% Policy Summary

MaxM Flat 10% Policy Summary

MaxM 4.5% + 30% Policy Summary

MaxM 6.5% + 32% Policy Summary

MaxM Switch Brochure 2026

!Please make sure to double-check employee's plan in platform before sharing any of the guides with employees!

Contact information:

Main MaxM email: remote@maxm.se

• Opt-out is for the bulk of the benefits. Clients can opt-out from the bulk, not one of the benefits in the package.
• Opt-out should be done prior to any enrollment happens

Yes. Employers can request to upgrade their pension plan to a higher tier at any time during the year. The new plan can take effect from the following month.

Downgrading to a lower tier is not permitted unless all affected employees provide written consent.

The decision to opt-out from the pension plan with SPP is done on a client level (not an employee level). This means that it needs to be all EEs at a certain client that opt-out from the Pension plan with SPP.

So, if a customer decides to opt out, this decision will affect the whole population of this client in Sweden.

IMPORTANT:

• In the contracts where it is stated that the employee WILL be entitled to pension benefits. We need employee consent.
• In the contracts where it is stated that the employee MAY be entitled to pension benefits, you need to check whether the employee actually has received the benefit or not. If the employee has received the benefit it is to be seen as an agreed benefit between the parties and you need consent.

If a client choose to opt-out from the beginning but change there minds it is fine to enroll the EEs later.

Also, we can’t have a situation in which a client are opting in/out on a regular basis, back and forth. This is not a sustainable situation.

No. The client decides on opting out, and then it’s valid for all the EEs in that certain client.

If a client has 5 EEs and 1 wants to opt out, that is not allowed.

But if the client decides to opt out that is OK. Then that decision is for all the 5 EEs.

Note: Once the benefit has been granted, Client can not opt out without employee consent.

Yes, all Swedish employees, including those who are not enrolled in the occupational plan, have the option to contribute towards the salary exchange plan. This AVC plan is completely voluntary for all employees.

Over 90% of Swedish employers have made an employer-sponsored Occupational available to their employees. Remote has enacted this plan at customary contribution rates in order to stay competitive in the Swedish market.

The customers are not required to offer Pension in Sweden. If they choose to offer pension plan, it should be offered to all customer employees in Sweden following Equal Treatment Principle.

No, only employer contributions. However, from November 1st the employee will be able to add additional voluntary contributions if they wish to.

Once the employee has been added to Pension, they will receive welcome email from MaxM and invitation to advisory session.

The pension plan is a unique one, so when Remote enrolls an EE to SPP the EE will get a new insurance. The old unique insurance will stay in SPP with its own insurance number and terms. If OK by that former employer it's possible to transfer the two insurances together in one under Remote’s ownership.

No, it stays in Sweden and can't be transferred into another country's pension system. This applies wherever the employee moves, inside or outside the EU.

The employee keeps full entitlement to it. The occupational pension can be drawn from age 55 once employment has ended, otherwise payments start at 65, and it can be paid to a bank account abroad. Since insurers have no way of tracing people who have moved, the employee needs to keep their address and bank details updated with the insurance company directly.

For individual cases, employees can reach out to MaxM at remote@maxm.se.

There are costs associated with the additional coverages that are mandatory with this plan: Life (separate from Pension), Sick Pay, and Income protection. The cost of these coverages is based on multiple factors including age, sex, and salary, and are calculated by SPP. Costs will not be available for these coverages until billed by SPP.

The plan that has been in place and invoiced prior to Jun 1, 2021  is the statutorily required Sweden Retirement Pension. This additional plan is an employer-sponsored Occupational Pension Plan, which is aligned with Sweden benefits standards (provided by over 90% of employers in Sweden).

ER contribution can not be modified.

No pro-rated. Start and end date are first and last day of the month. (i.e. employee starting on the 16th February will have contributions from the 1st February).

The company pays taxes on the whole contribution (full package on benefits) 24,26% on Pension on taxes. This is on top of the Pension Contribution. This does not apply to Work insurance or TFA.

This is related to Särskild löneskatt (SLF) - Special payroll tax (SLF) of 24.26% which might be relevant for the pension contributions. Intertrust & Payroll will need to advise on this.

On the employee side no taxes applies on payroll. Source

Help center article

The employees of Remote has access to the funds via MaxM portal.

When it comes to ITP, only companies with collective agreements in Sweden have ITP 1 or ITP 2 insurance for their employees.

ITP 1 and ITP 2 are very different. ITP 2 is a DB (defined benefit) plan. DB Pension plans outside the collective agreement hardly exist anymore and are not taken out. The majority of companies that sign collective agreements today also choose the ITP 1 plan which is a DC plan (Defined contribution) for all employees as it is much easier for the company to follow and calculate the costs than in a DB plan.

The premium for the retirement pension in the ITP 1 plan is 4.5% on salary up to 7.5 IBA and 30% on salary over 7.5% up to a ceiling of a salary equivalent to 30 IBA (1 IBA = 76,200 (2024)).

Remote currently offers a pension plan equivalent to ITP 1, with the same levels and benefits regarding retirement pension.

Yes. The client can choose to backdate pension contributions as far back as the employee’s start date, provided the payment is made as a lump sum. However, only the retirement savings portion of the pension can be backdated. The risk insurance (sick pay, LTD and income protection) can only begin from the date the employee is reported to the provider.

While it is technically possible to transfer the total amount (SEK) from a previous employer’s pension plan to Remote’s setup in SPP, Remote’s approach is not to accept such transfers.

For clarity, here’s what the process would require:

1. The previous employer to approve the transfer.
2. The occupational pension to be updated to reflect Remote as the employer.
3. Remote potentially signing a KYC document with the previous provider (e.g., SEB).

It’s important to note that the actual funds are not transferred - only the total amount (SEK) in the insurance.

Summary: The process remains the same regardless of Aon being the broker for both parties - Remote does not accept them.

No, salary exchange (employee contributions) is paused during parental leave. Remote’s approach is to terminate salary exchange arrangements during this period, as confirmed by Aon.

Here’s what happens:

1. Payroll communicates the start of parental leave to Aon via the Report to Aon file, and salary exchange deductions are paused.
2. Employer contributions to the occupational pension will continue throughout the parental leave.

When can salary exchange resume? Employees can resume salary exchange contributions once they return from parental leave. Remote decides whether the resumption aligns with the next AVC opt-in window (e.g., November) or starts in the month of the employee’s return.

Yes. As of June 2025, Remote requires offering a pension plan to every non-EU citizen employed in Sweden. This is to meet the Swedish Migration Agency’s requirements, which mandate that employment conditions - including pension and insurance coverage - must align with Swedish collective agreements or industry norms. Without compliant pension coverage, work permit applications or renewals may be at risk.

Employees can usually see their pension contributions reflected in their account at the end of each month.

This may take longer depending on employee’s start date.

Remote can provide a quote for the pension contribution itself.

However, additional components such as risk insurance (for example sick pay insurance and long-term disability) are calculated individually based on factors like age and gender by the provider. Because of this, we recommend budgeting an additional USD 50 per employee as a buffer.

If a precise insurance quote from the broker is required, we will need to reach out to MaxM to calculate the accurate quote.