Temporary operations in Sweden
Temporary operations are defined as operations the company intends to conduct in Sweden for a maximum period of 12 months.
Companies that conduct temporary operations in Sweden must sign a pensions agreement with Collectum for their salaried employees.This applies if you have signed a collective agreement relating to temporary operations in Sweden, either through membership of the Confederation of Swedish Enterprise or through a contingency agreement with a PTK union. The company must be domiciled within the EU/EES.The rules set out below do not apply to companies bound by another collective agreement in Sweden.
Which insurances must be taken out?
You should sign a pensions agreement with Collectum starting on the date of the collective agreement. Subsequently, you should take out the following insurances for your salaried employees:
- TGL – You must always take out TGL from the collective agreement date regardless of how long you will be conducting operations in Sweden.
- Disability pension – However, you should not take out an ITP disability pension provided you can prove that the employee is covered by a social insurance system in another EU/EES country.
- Retirement pension, family pension and ITPK – On the other hand you do not need to take out ITP retirement pension, ITP family pension and ITPK for the employee if you are still paying complementary retirement pension premiums for him or her in the home country. In such case you must be able to prove that this is complementary pension and not a statutory requirement.
Operations in Sweden for longer than 12 months?
If the period during which you conduct operations in Sweden exceeds 12 months you must take out all the insurance listed above for all salaried employees in Sweden. ITP retirement pension, family pension, disability pension and ITPK must be taken out from the first day of month 13.
You can apply for exemption from the ITP Plan for salaried employees. Applications for exemptions are processed in accordance with Collectum’s ordinary rules for exemptions. Please contact Collectum’s customer service for more information about exemptions.