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Law and agreements

Law and agreements. Overview. PRIVATE. AGREEMENTS. LAW. What is the employee covered by?. WAGE EARNERS Fora. SALARIED EMPLOYEES Collectum. Work injury insurance TFA. Illnes / r etirement pension The ITP plan. Death TGL ( in Alecta or another eligible company). Illnes

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Law and agreements

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  1. Law and agreements Overview overview

  2. PRIVATE AGREEMENTS LAW overview

  3. What is the employeecovered by? WAGE EARNERS Fora SALARIED EMPLOYEES Collectum Work injury insurance TFA Illnes / retirement pension The ITP plan Death TGL (in Alectaor another eligible company) Illnes AGS PRIVATE AGREEMENTS Retirementpension SAF-LO Collective Pension LAW Fora Death TGL Workinjury TFA Workshortage AGB/TSL Workshortage AGE/TRR Parentalallowance supplement FPT overview

  4. Base amounts overview

  5. Incomeceiling ITP 1 SAF-LO Collective Pension Sick pay according to law and agreement TFA 30 iba SEK 1,707,000/year ITP 2 10 iba SEK 569,000/year 10-fold earner/Alternative ITP 10 pba SEK 444,000/year Parental benefit 7,5 iba SEK 426,750/year Statutory pension 7,5 pba SEK 333,000/year Sickness benefit/sickness compensation Work injury insurance Temporary parental allowance overview

  6. Employer’scontribution 31,42% overview

  7. Employer’scontribution-deviation * With effect from 01/07, born 1991 and later, only 10.21% New Start jobs/Special New Start jobs - compensation for employer's contribution to employer www.arbetsformedlingen.se overview

  8. Special payroll tax 24,26% of the pension expensesin the company overview

  9. Premiums - wage earners * 0.60% for localcollectiveagreementcompanies ** The premium is paid from the month in which the wageearnerturns 25. overview

  10. Premiums -salariedemployees * Health and waiver of premium insurance included ** 0,70% for local collective agreement companies overview

  11. Maximum cost- ITP 2 * premium added family pension overview

  12. Organisation - wageearners Fora SAF-LO Collective Pension Careerreadjustment support AGB TGL AGS TFA FPT Insur. company AMF Company TSL AFA Insurance Career readjustment support and AGB are part of the career readjustment insurance that applies to companies with collective agreements overview

  13. Organisation - salariedemployees Fora Collectum Careerreadjustmentagreements ITP 2 ITP 1 TGL TFA Retirem. pension Family pension Retirem. pension Disability pension Premium waiver Risk ITPK Company Insurance companies Alecta Alecta Alecta AFA Insurance TRR Bliwa Folksam Ikano Försäkring LF Movestic SalusAnsvar SEB Trygg Liv SEB Trygg Liv Fond Skandia Liv Company PRI Pensionsgaranti overview

  14. Who are “self-employed persons”? and the self-employed person’sspouse who is active in the company overview

  15. Obligation to take out insurance Member of Confederationof Swedish Enterprise Company Company Union agreement e.g. e.g. MAF - IF Metall MAF - Unionen Local collective agreement with e.g. IF Metall Local collective agreement with e.g. Unionen • Insurance agreements must be taken outfor all employees • AFA insurance, Career readjustment insur.and SAF-LO Collective Pension for wageearners • ITP - TGL - TFA - TRR for salaried employees • Insurance agreements with Fora must be taken • out for all employees • AFA insurance, Career readjustment insur. and SAF-LO Collective Pension for wage earners • TFA for salaried employees overview

  16. Guarantee Collective insurance schemes guarantee all employeescovered by “recognised” collective agreements the right to compensation even if the employer has failed to maintain insurance cover. Retroactive premiums for the employer overview

  17. Financing systems Pay-as-you-go system Income pension Supplementary pension Charges Paymentsretirement age Funded system ITP/SAF-LO Collective Pension Premium pension fund fund Charges Paymentsretirement age overview

  18. Salary terms - pensions overview

  19. Salary terms - sickness overview

  20. WWW fora.se afaforsakring.se tsl.se collectum.se alecta.se trr.se finfa.se overview

  21. Law overview

  22. Wage earners- agreements overview

  23. Salaried employees- agreements overview

  24. Summary- WageEarners SAF-LO collective pension (temp/lifelong) Statutory pension Defined premiums Earlydrawing ASL age 25 age 65 age 55 AGS Working hours as well as travel to and from work TFA Phasingout TGL age 55 Career insur. Careerreadjustment support AGB age 40 FPT overview

  25. When and how? - wageearners overview

  26. Summary- salariedemployees ITP 1 ITP (temp / lifelong) Earlydrawing Defined premiums Health insurance Statutory pension ITP 1 age 55 age 65 age 25 age 18 Working hours as well as travel to and from work TFA Phasingout TGL age 70 age 55 age 18 AGE Careerreadjustment support TRR age 40 overview

  27. Summary- salariedemployees ITP 2 ITPK(temp / lifelong) • ITP(temp / lifelong) Statutory pension Health insurance Benefits/defined premiums ITP 2 age 18 age 62 age 28 age 55 age 65 Finalpayment Earlydrawing ITP - retirement pensionITP - family pension > 7.5 ibaITPK Working hours as well as travel to and from work TFA Phasingout TGL age 70 age 55 age 18 AGE Careerreadjustment support TRR age 40 overview

  28. When and how? - salaried employees overview

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