Holidays and Collective Insurances in Sweden

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1 Insurance registration Collective insurances for non-swedish companies with temporary operations in Sweden Here are registration documents for the collective insurances. As soon as you have submitted your registration and we have registered it, we will send you your insurance confirmation and invoice. When will the insurances come into effect? If you are not bound by collective agreement, the insurances will come into effect on the day we receive your registration. If you have a collective agreement for your employees, you will be obliged to sign insurance agreements effective as of the day the collective agreement comes into effect. When will the insurances be terminated? Please submit the Cancellation of insurance agreement (AP05) form to Fora as soon as your operations in Sweden have ceased. The insurance agreement must have been cancelled in order to be terminated. Would you like to find out more? You are welcome to call our Customer Service on if you have any questions. You can also look for information, ask questions or download forms via our website:. Yours sincerely Fora AB

2 Premium rates for 2015 Premiums are calculated as a percentage of the annual payroll amount you specify on your registration form. Wageearners Salaried employees AFA Insurances Group Sickness Insurance (AGS) 0,00 Supplementary Parental Benefit Insurance (FPT) 0,00 Group Life Insurance (TGL) 0,00 Work Injury Insurance (TFA) 0,01 0,01 Career Readjustment Insurance 1) Severance Pay Insurance (AGB) 0,15 Career Readjustment Support - Member companies of the Confederation of Swedish Enterprise 0,15 - Companies with local collective agreements 0,45 - Member companies of other employer s associations that were previously covered by Trygghetsfonden SAF-LO 0,17 - Member companies of other employer s associations that were not previously covered by Trygghetsfonden SAF-LO 0,17 SAF-LO Collective Pension Insurance 2) - Wage components up to 435,750 (7.5 income base amounts) 4,50 3) - Wage components above 435,750 (7.5 income base amounts) 30,00 Waiver of Premium Insurance 0,00 1) Career Readjustment Insurance normally applies to employers with collective agreements and includes Severance Pay Insurance (AGB) and Career Readjustment Support. If there is no collective agreement, only AGB will normally apply. 2) The premium is used to calculate special payroll tax on pension costs. The tax rate for 2015 is 24.26%. 3) In 2015 employers will only pay 3.80%. The remaining 0.70% of the premium will be paid by the surplus in the capital that guarantees the old STP defined benefit pension plan. Read more at. The minimum premium for 2015 is 450. This premium also applies to employers with no employees. Collectively agreed fees will also be added to the invoice. Your collective agreement specifies the fees you must pay.

3 Insurance registration Collective insurances for non-swedish companies with temporary operations in Sweden Fora AB, SE Stockholm, Sweden Corporate ID no Fill in employer s name and address below Agreement number (To be filled in by Fora) Please send the form to: Fora AB, SE STOCKHOLM The insurance agreement includes the following insurances: Group Sickness Insurance (AGS) SAF-LO Collective Pension Insurance Severance Pay Insurance (AGB) (for companies without collective agreements) Career Readjustment Insurance, AGB and Career Readjustment Support (normally for companies with collective agreements) Supplementary Parental Benefit Insurance (FPT) Group Life Insurance (TGL) Work Injury Insurance (TFA) Wage-earners are covered by all insurances, provided no exemption has been granted. Salaried employees and self-employed people are covered by TFA. The insurance agreement is entered into once Fora AB has sent the insurance confirmation. The agreement normally comes into effect and premiums are paid from the day the collective agreement comes into effect or from the date of registration if there is no collective agreement. 1. Information about collective agreements/associations/employment sector Member of employer s association (specify association s name) Confederation of Swedish Enterprise membership number From (YY,MM,DD) Collective agreement for wage-earners entered into with trade union (specify trade union s name) Employment sector From (YY,MM,DD) Collective agreement for salaried employees entered into with trade union (specify trade union s name) Employment sector From (YY,MM,DD) 2. Information about business operations Corporate Identity Number/Swedish Personal Identity Number Always fill in! The company started operations in Sweden (YY,MM,DD) Nature of business operations How long are operations expected to continue in Sweden? (from YY,MM,DD until YY,MM,DD inclusive) 3. Information about employees 4. Calculated payroll amount for 2015 Please specify from date of sending to end of the year Wage-earners employed from (YY,MM,DD)... No wage-earners employed Salaried employees employed from (YY,MM,DD)... No salaried employees employed Other information Data used to calculate preliminary premiums/fees All wage-earners born 1950 or later All wage-earners. Total of wage components up to 333,750 (7.5 pba) Wage-earners born Total of wage components up to 435,750 (7.5 iba) Wage-earners born Total of wage components above 435,750 (7.5 iba) All salaried employees born 1950 or later All salaried employees except MD/CEO (Only to be filled in by Confederation of Swedish) Signature The undersigned employer hereby enters into an insurance agreement for Collective Insurances Date Authorized signatory Contact person Tel no (incl. country code and dialling code) Clarification of signature address Fora s comments

4 Request for exemption From Group Sickness Insurance (AGS) and/or SAF-LO Collective Pension Insurance for wage-earners in companies with temporary operations in Sweden Corporate ID no Agreement number (To be filled in by Fora) Fill in employer s name and address below Appendix to Insurance registration Collective insurances for non-swedish companies with temporary operations in Sweden Please send the form to: Fora AB, SE STOCKHOLM The company hereby requests exemption for the employed wage-earners below Swedish Personal Identity 1 Number/Coordination Number YY,MM,DD,number Last name and first name 2 Gross pay 3 Cash gross pay and the value of free food or accommodation. Please specify from date of sending to end of the year. Exemption from 4 A =Group Sickness Insurance (AGS) B = SAF-LO Collective Pension Insurance Please mark with X A B Signature The undersigned employer hereby enters into an insurance agreement for Collective Insurances Date Authorized signatory Contact person Tel no (incl. country code and dialling code) Clarification of signature address Fora s comments

5 Instructions 1. Information about collective agreements/associations If the company is a member of an employer s association or has entered into a collective agreement with any trade union, you should provide this information here. Please enter all other data under Other information. Please specify if the collective agreement you have signed will apply retroactively for more than three months. Employment sector Please also specify to which employment sector the collective agreement applies. If you are unsure, please contact your employer s association or trade union. Examples of employment sectors include the Engineering Workers Agreement and Metal Workers Agreement. Fora requires employment sector information to charge for collectively agreed fees that are included in the invoice. are unsure whether an individual is considered to be a wageearner or a salaried employee. Request for exemption There is general exemption from Severance Pay Insurance and Career Readjustment Support. Exemption from Group Sickness Insurance (AGS) and/or SAF-LO Collective Pension Insurance is granted by Fora. The exemption period for the above-named insurances is 12 months. The company should specify the names of the employed wage-earners for whom the company wishes to request exemption on the Request for exemption (AP03) form which is appended to this form. When requesting exemption from Group Sickness Insurance (AGS), certificate E101 should be sent to Fora as proof that the employee is covered by a social insurance system in another EU/EES country. When requesting exemption from SAF-LO Collective Pension Insurance, a certificate from an insurance provider should be sent to Fora as proof that supplementary pension insurance is being paid on behalf of the employee in question. 2. Information about business operations The company s starting date Always fill in the start date for the company s business operations in Sweden. Any exemption period in reference to Severance Pay Insurance (AGB) and Career Readjustment Support, Group Sickness Insurance (AGS) and SAF-LO Collective Pension Insurance will be calculated from this date. If business operations have recently been taken over from another employer, please specify this under Other information. You should also specify the previous employer s name, address and corporate identity number, as well as the date you took over operations. Nature of business operations Please describe the company s main business operations. The description should indicate if the company is e.g. a manufacturing, wholesale or retail company. 3. Information about employees Wage-earners or salaried employees Please specify the earliest date on which wage-earners or salaried employees are or have been employed. In order to be able to calculate premiums and collectively agreed fees, we need to know if wage-earners, salaried employees and MD/ CEO are employed by the company. Please contact Fora if you 4. Calculated payroll amount Collective agreement If a collective agreement has been signed during the current year, you calculate payroll from the date your collective agreement comes into force. If the collective agreement came into force during the previous year or earlier, you calculate your payroll for the entire current year. If no collective agreement has been signed, please specify the payroll amount from the date you submitted the form. What should be included in payroll amounts? Report gross wages/salaries paid out to all employees, including hourly-paid employees, relief employees and substitute employees. Payroll amounts should include the pay for all employees, up to and including the year in which they turn 65. You should include cash gross pay and the value of free food or accommodation. Cash gross pay refers to all wages/salaries paid out during the year, including overtime compensation, holiday pay, holiday compensation and sick pay after any deductions for home computers. When requesting exemption all employees should be included in the payroll amount until the request for exemption has been granted by Fora. Calculate the payroll amount for employees and fill this in on the Request for exemption (AP03) form.

6 Instructions, cont. Also include: Pay for employees with employment support or employment subsidies. Include the entire pay, even the part for which the employer receives a subsidy. Pay for any employee who works from home and a self-employed person s cohabitee who is employed by the company. Pay for a MD/CEO who is not self-employed. A MD/CEO may be considered either a wage-earner or salaried employee, depending on the work they do. In the retail trade, a MD/CEO is always considered to be a salaried employee, provided he/ she is not self-employed. Holiday compensation that is paid out to employees via the holiday fund. This applies to employers in the sheet-metal industry. Money paid out to a working hours account if the employee has opted to take out the money in cash or as paid time off work. Self-employed insurance Self-employed individuals and the self-employed individual s husband/wife/registered partner who are active in Sweden and the company will normally be able to sign an insurance agreement on their own behalf that may contain AGS, TGL and/or SAF-LO Collective Pension Insurance. One precondition is that there must be an existing insurance agreement for collective insurances for any employees. The following individuals are considered to be self-employed: In companies that are not legal entities and trading partnerships all owners. In limited partnership companies general partners. In limited liability companies shareholders whose holdings separately or jointly with shares held by a husband/wife/registered partner, parent or child amount to at least one third of the shares in the company. Do not include: Pay for individuals on traineeships. Pay for self-employed individuals and any husband/ wife/registered partner of a self-employed individual who is active in the company. Pay for unemployed individuals who have been assigned workplace introductions or are taking part in working life development projects. Cost allowances and other taxable benefits, such as per diem allowances, subsidised meals, the use of a company car or fees. Severance pay over and above wage/salary during period of notice. Contractors.