{"id":59448,"date":"2023-02-15T14:05:44","date_gmt":"2023-02-15T13:05:44","guid":{"rendered":"https:\/\/www.almega.se\/?p=59448"},"modified":"2023-06-12T13:34:24","modified_gmt":"2023-06-12T11:34:24","slug":"avgifter-enligt-lag-och-avtal-2023","status":"publish","type":"post","link":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/","title":{"rendered":"Avgifter enligt Lag och avtal  2023"},"content":{"rendered":"<p class=\"intro\">H\u00e4r redovisas vad som kommer att debiteras f\u00f6retagen \u00e5r 2023 f\u00f6r de \u00e5taganden som f\u00f6ljer av lag och avtal p\u00e5 den privata arbetsmarknaden vad avser pensioner och f\u00f6rs\u00e4kringar. Samtliga kostnader uttrycks i procent av l\u00f6n. Observera att uppgifterna r\u00f6rande kostnaden f\u00f6r avtalsf\u00f6rs\u00e4kringar m\u00e5ste ses som prelimin\u00e4ra d\u00e5 de varierar mellan olika f\u00f6retag beroende p\u00e5 hur stor del av den totala l\u00f6nesumman som avser l\u00f6nedelar under respektive \u00f6ver 7,5 inkomstbasbelopp (2023: 7,5 x inkomstbasbeloppet = 557.250 kr, det vill s\u00e4ga 46.438 kr\/m\u00e5n).<\/p>\n<a class='Share__link Share__link--url copy-text' href='#' rel='nofollow' data-text='lagstadgade-sociala-kostnader-for-anstallda-(fodda-1957-och-senare)' title='Dela url' data-confirmation='L\u00e4nken kopierades till urklipp'><svg class='icon icon--link'  width='18' height='18' viewBox='0 0 18 18' fill='none' xmlns='http:\/\/www.w3.org\/2000\/svg'>\n            <path d='M10.4142 0.514721L6.87868 4.05025L8.29289 5.46447L11.1213 2.63604L15.364 6.87868L12.5355 9.70711L13.9497 11.1213L17.4853 7.58579C17.8763 7.19476 17.8763 6.5626 17.4853 6.17158L11.8284 0.514721C11.4374 0.123691 10.8052 0.123691 10.4142 0.514721Z' fill='black'\/>\n            <path d='M9.7071 12.5355L6.87868 15.364L2.63604 11.1213L5.46446 8.2929L4.05025 6.87868L0.514716 10.4142C0.123686 10.8052 0.123686 11.4374 0.514716 11.8284L6.17157 17.4853C6.5626 17.8763 7.19475 17.8763 7.58578 17.4853L11.1213 13.9497L9.7071 12.5355Z' fill='black'\/>\n            <path d='M6.17157 11.8284C6.5626 12.2195 7.19475 12.2195 7.58578 11.8284L11.8284 7.58579C12.2195 7.19476 12.2195 6.56261 11.8284 6.17158C11.4374 5.78055 10.8052 5.78055 10.4142 6.17158L6.17157 10.4142C5.78054 10.8052 5.78054 11.4374 6.17157 11.8284Z' fill='black'\/>\n            <\/svg> <\/a>\n<h2 class=\"wp-block-heading\"><strong>Lagstadgade sociala kostnader f\u00f6r anst\u00e4llda (f\u00f6dda 1957 och senare)<\/strong><\/h2>\n\n\n\n<p>\u00c5lderspensionsavgift 10,21<\/p>\n\n\n\n<p>Sjukf\u00f6rs\u00e4kringsavgift 3,55<\/p>\n\n\n\n<p>F\u00f6r\u00e4ldraf\u00f6rs\u00e4kringsavgift 2,60<\/p>\n\n\n\n<p>Efterlevandepensionsavgift 0,60<\/p>\n\n\n\n<p>Arbetsskadeavgift 0,20<\/p>\n\n\n\n<p>Arbetsmarknadsavgift 2,64<\/p>\n\n\n\n<p>Allm\u00e4n l\u00f6neavgift 11,62<\/p>\n\n\n\n<p><strong>Totalt 31,42<br><br><\/strong>F\u00f6r arbetstagare som \u00e4r f\u00f6dda 1938 t.o.m. 1956 ska arbetsgivaren betala en avgift om totalt 10,21 procent. F\u00f6r f\u00f6dda 1937 och tidigare betalas inga arbetsgivaravgifter.<\/p>\n\n\n\n<p>F\u00f6r arbetstagare som \u00e4r f\u00f6dda 2000-2004&nbsp; betalas en arbetsgivaravgift p\u00e5 19,73 %, p\u00e5 l\u00f6nedelar upp till 25.000 kr m\u00e5n, p\u00e5 l\u00f6nedelar d\u00e4rut\u00f6ver betalas 31,42 %. Reglerna \u00e4r tillf\u00e4lliga och g\u00e4ller till och med 31 mars 2023.<\/p>\n\n\n\n<p>F\u00f6r arbetstagare f\u00f6dda 2005-2007 \u00e4r arbetsgivaravgiften 10,21 %. Det g\u00e4ller p\u00e5 l\u00f6nedelar upp till 25 000 kronor per m\u00e5nad. F\u00f6r l\u00f6nedelar d\u00e4rut\u00f6ver betalas 31,42 %.<\/p>\n\n\n<a class='Share__link Share__link--url copy-text' href='#' rel='nofollow' data-text='avgifter-for-egenforetagare-(fodda-1957-och-senare)' title='Dela url' data-confirmation='L\u00e4nken kopierades till urklipp'><svg class='icon icon--link'  width='18' height='18' viewBox='0 0 18 18' fill='none' xmlns='http:\/\/www.w3.org\/2000\/svg'>\n            <path d='M10.4142 0.514721L6.87868 4.05025L8.29289 5.46447L11.1213 2.63604L15.364 6.87868L12.5355 9.70711L13.9497 11.1213L17.4853 7.58579C17.8763 7.19476 17.8763 6.5626 17.4853 6.17158L11.8284 0.514721C11.4374 0.123691 10.8052 0.123691 10.4142 0.514721Z' fill='black'\/>\n            <path d='M9.7071 12.5355L6.87868 15.364L2.63604 11.1213L5.46446 8.2929L4.05025 6.87868L0.514716 10.4142C0.123686 10.8052 0.123686 11.4374 0.514716 11.8284L6.17157 17.4853C6.5626 17.8763 7.19475 17.8763 7.58578 17.4853L11.1213 13.9497L9.7071 12.5355Z' fill='black'\/>\n            <path d='M6.17157 11.8284C6.5626 12.2195 7.19475 12.2195 7.58578 11.8284L11.8284 7.58579C12.2195 7.19476 12.2195 6.56261 11.8284 6.17158C11.4374 5.78055 10.8052 5.78055 10.4142 6.17158L6.17157 10.4142C5.78054 10.8052 5.78054 11.4374 6.17157 11.8284Z' fill='black'\/>\n            <\/svg> <\/a>\n<h2 class=\"wp-block-heading\"><strong>Avgifter f\u00f6r egenf\u00f6retagare (f\u00f6dda 1957 och senare)<\/strong><\/h2>\n\n\n\n<p>\u00c5lderspensionsavgift 10,21<\/p>\n\n\n\n<p>Sjukf\u00f6rs\u00e4kringsavgift 3,64*<\/p>\n\n\n\n<p>F\u00f6r\u00e4ldraf\u00f6rs\u00e4kringsavgift 2,60<\/p>\n\n\n\n<p>Efterlevandepensionsavgift 0,60<\/p>\n\n\n\n<p>Arbetsskadeavgift 0,20<\/p>\n\n\n\n<p>Arbetsmarknadsavgift 0,10<\/p>\n\n\n\n<p>Allm\u00e4n l\u00f6neavgift 11,62<br><strong>Totalt 28,97*<\/strong><br><br><strong>*<\/strong>Avgiften avser den som valt sju karensdagar vid sjukdom, vilket \u00e4r det som g\u00e4ller automatiskt om inget annat val har gjorts aktivt. Som egenf\u00f6retagare kan man i st\u00e4llet v\u00e4lja en, fjorton, trettio, sextio alternativt nittio karensdagar och f\u00e5r d\u00e5 en l\u00e4gre avgift (med undantag f\u00f6r en karensdag d\u00e5 avgiften blir h\u00f6gre). F\u00f6r personer f\u00f6dda 1938 t o m 1956 betalar man 10,21 procent i egenavgifter. Detta g\u00e4ller \u00e4ven om du \u00e4r under 65 \u00e5r men tagit ut hel \u00e5lderspension (fr o m 2011 kr\u00e4vs \u00e4ven helt uttag av premiepensionen) under hela inkomst\u00e5ret. Alternativt haft hel sjukers\u00e4ttning eller aktivitetsers\u00e4ttning under n\u00e5gon del av \u00e5ret betalar du 10,21%.<\/p>\n\n\n\n<p>Personer f\u00f6dda 1937 och tidigare betalar inga egenavgifter.<\/p>\n\n\n\n<p>Bedriver man passiv n\u00e4ringsverksamhet betalar man i st\u00e4llet s\u00e4rskild l\u00f6neskatt som i normalfallet uppg\u00e5r till 24,26 procent av underlaget.<\/p>\n\n\n<a class='Share__link Share__link--url copy-text' href='#' rel='nofollow' data-text='avgifter-till-avtalsforsakringar-for-arbetare-i-%' title='Dela url' data-confirmation='L\u00e4nken kopierades till urklipp'><svg class='icon icon--link'  width='18' height='18' viewBox='0 0 18 18' fill='none' xmlns='http:\/\/www.w3.org\/2000\/svg'>\n            <path d='M10.4142 0.514721L6.87868 4.05025L8.29289 5.46447L11.1213 2.63604L15.364 6.87868L12.5355 9.70711L13.9497 11.1213L17.4853 7.58579C17.8763 7.19476 17.8763 6.5626 17.4853 6.17158L11.8284 0.514721C11.4374 0.123691 10.8052 0.123691 10.4142 0.514721Z' fill='black'\/>\n            <path d='M9.7071 12.5355L6.87868 15.364L2.63604 11.1213L5.46446 8.2929L4.05025 6.87868L0.514716 10.4142C0.123686 10.8052 0.123686 11.4374 0.514716 11.8284L6.17157 17.4853C6.5626 17.8763 7.19475 17.8763 7.58578 17.4853L11.1213 13.9497L9.7071 12.5355Z' fill='black'\/>\n            <path d='M6.17157 11.8284C6.5626 12.2195 7.19475 12.2195 7.58578 11.8284L11.8284 7.58579C12.2195 7.19476 12.2195 6.56261 11.8284 6.17158C11.4374 5.78055 10.8052 5.78055 10.4142 6.17158L6.17157 10.4142C5.78054 10.8052 5.78054 11.4374 6.17157 11.8284Z' fill='black'\/>\n            <\/svg> <\/a>\n<h2 class=\"wp-block-heading\"><strong>Avgifter till avtalsf\u00f6rs\u00e4kringar f\u00f6r arbetare i %<\/strong><\/h2>\n\n\n\n<p>TSL 0,15* (l\u00f6nedelar upp till 7,5 prisbasbelopp)<\/p>\n\n\n\n<p>AGB 0,15 (l\u00f6nedelar upp till 7,5 prisbasbelopp)<\/p>\n\n\n\n<p>AGS 0,00*****<\/p>\n\n\n\n<p>Avtalspension SAF-LO<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pensionspremie 4,30**\/30,00***<\/li>\n\n\n\n<li>Premiebefrielsef\u00f6rs\u00e4kring 0,00*****&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>TFA 0,01<\/p>\n\n\n\n<p>TGL 0,10***** (l\u00f6nedelar upp till 7,5 prisbasbelopp)<\/p>\n\n\n\n<p>FPT F\u00f6r\u00e4ldrapenningtill\u00e4gg 0,00*****<\/p>\n\n\n\n<p><strong>Totalt 4,71**** <\/strong>(om samtliga l\u00f6ner understiger 7,5 inkomstbasbelopp)<\/p>\n\n\n\n<p>* Premien avser arbetsgivare som omfattas av huvudavtal och \u00e4r medlemmar i Svenskt N\u00e4ringsliv. F\u00f6retag med h\u00e4ngavtal betalar 0,55 %. Moms tillkommer. Fr\u00e5n 1 oktober 2022 kommer ers\u00e4ttning f\u00f6r kostnader upp till 0,15 % att \u00e5terbetalas av Kammarkollegiet via Fora.<\/p>\n\n\n\n<p>** Tas ut fr\u00e5n 22 \u00e5rs \u00e5lder p\u00e5 l\u00f6nedelar upp till 7,5 inkomstbasbelopp. Respektive f\u00f6rs\u00e4kring tillf\u00f6rs 4,50 % medan arbetsgivaren faktureras 4,30 %. Mellanskillnaden finansieras p\u00e5 f\u00f6ljande s\u00e4tt: N\u00e4r den tidigare pensionsplanen som g\u00e4llde f\u00f6r arbetare fram t o m 1995, STP-planen, avvecklades kom Svensk N\u00e4ringsliv och LO \u00f6verens om att eventuellt \u00f6verskott ska \u00e5terbetalas till arbetsgivarna. Det \u00f6verskott som nu finns har parterna beslutat om ska anv\u00e4ndas till att betala 0,20 procentenheter av premien till Avtalspension SAF-LO p\u00e5 l\u00f6nedelar upp till 7,5 inkomstbasbelopp. Detta inneb\u00e4r en besparing f\u00f6r f\u00f6retagen p\u00e5 ca 0,8 mdr kronor.<\/p>\n\n\n\n<p>***Tas ut fr\u00e5n 22 \u00e5rs \u00e5lder p\u00e5 l\u00f6nedelar \u00f6ver 7,5 inkomstbasbelopp.<\/p>\n\n\n\n<p>****L\u00f6neskatt tillkommer med ca 1,10 %.<\/p>\n\n\n\n<p>*****Rabatterad premie 2023<\/p>\n\n\n<a class='Share__link Share__link--url copy-text' href='#' rel='nofollow' data-text='avgifter-till-avtalsforsakringar-for-tjansteman-itp1' title='Dela url' data-confirmation='L\u00e4nken kopierades till urklipp'><svg class='icon icon--link'  width='18' height='18' viewBox='0 0 18 18' fill='none' xmlns='http:\/\/www.w3.org\/2000\/svg'>\n            <path d='M10.4142 0.514721L6.87868 4.05025L8.29289 5.46447L11.1213 2.63604L15.364 6.87868L12.5355 9.70711L13.9497 11.1213L17.4853 7.58579C17.8763 7.19476 17.8763 6.5626 17.4853 6.17158L11.8284 0.514721C11.4374 0.123691 10.8052 0.123691 10.4142 0.514721Z' fill='black'\/>\n            <path d='M9.7071 12.5355L6.87868 15.364L2.63604 11.1213L5.46446 8.2929L4.05025 6.87868L0.514716 10.4142C0.123686 10.8052 0.123686 11.4374 0.514716 11.8284L6.17157 17.4853C6.5626 17.8763 7.19475 17.8763 7.58578 17.4853L11.1213 13.9497L9.7071 12.5355Z' fill='black'\/>\n            <path d='M6.17157 11.8284C6.5626 12.2195 7.19475 12.2195 7.58578 11.8284L11.8284 7.58579C12.2195 7.19476 12.2195 6.56261 11.8284 6.17158C11.4374 5.78055 10.8052 5.78055 10.4142 6.17158L6.17157 10.4142C5.78054 10.8052 5.78054 11.4374 6.17157 11.8284Z' fill='black'\/>\n            <\/svg> <\/a>\n<h2 class=\"wp-block-heading\"><strong>Avgifter till avtalsf\u00f6rs\u00e4kringar f\u00f6r tj\u00e4nstem\u00e4n ITP1<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u00c5lderspension*<\/td><td>L\u00f6n &lt; 46 438 kr\/m\u00e5n<\/td><td>L\u00f6n&gt; 46 438 \u2013 185&nbsp;750 kr\/m\u00e5n<\/td><\/tr><tr><td>&nbsp;<\/td><td>4,50<\/td><td>30,0<\/td><\/tr><tr><td>&#8211; Premiebefrielse<\/td><td>0,14<\/td><td>1,236<\/td><\/tr><tr><td>&#8211; Sjukf\u00f6rs\u00e4kring**<\/td><td>0,03<\/td><td>0,117<\/td><\/tr><tr><td>&#8211; TGL***<\/td><td>0,07<\/td><td>0,00<\/td><\/tr><tr><td>&#8211; TFA (AFA)&nbsp;&nbsp;<\/td><td>0,05<\/td><td>0,05<\/td><\/tr><tr><td>&#8211; Trygghetsr\u00e5det****<\/td><td>0,55<\/td><td>0,55<\/td><\/tr><tr><td>Totalt*****<\/td><td>5,34<\/td><td>31,953<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>ITP 1 omfattar alla tj\u00e4nstem\u00e4n som \u00e4r f\u00f6dda 1979 och senare samt i vissa fall \u00e4ven tj\u00e4nstem\u00e4n f\u00f6dda 1978 och tidigare. F\u00f6r att tj\u00e4nsteman f\u00f6dd 1978 eller tidigare ska f\u00e5 omfattas av den nya ITP-planen, ITP 1, kr\u00e4vs att f\u00f6retaget f\u00e5tt s\u00e4rskild godk\u00e4nnande att till\u00e4mpa ITP 1 f\u00f6r samtliga tj\u00e4nstem\u00e4n oavsett f\u00f6delse\u00e5r. F\u00f6r mer information om vad som kr\u00e4vs f\u00f6r att erh\u00e5lla s\u00e5dant tillst\u00e5nd h\u00e4nvisar vi till respektive arbetsgivarf\u00f6rbund eller <a href=\"http:\/\/www.avtalat.se\">www.avtalat.se<\/a>.<\/p>\n\n\n\n<p>* Premien betalas fr\u00e5n och med m\u00e5naden tj\u00e4nstemannen fyller 25 \u00e5r och till och med m\u00e5naden innan 66 \u00e5r.<\/p>\n\n\n\n<p>** Premien 0,03 % betalas p\u00e5 l\u00f6nedelar upp till 10 prisbasbelopp (43 750 kr per m\u00e5nad 2023). Premien 0,117 % betalas p\u00e5 l\u00f6nedelar \u00f6ver 10 prisbasbelopp upp till 30 inkomstbasbelopp (185 750 kronor per m\u00e5nad 2023).<\/p>\n\n\n\n<p>*** Fri premies\u00e4ttning till\u00e4mpas och premien ligger inom intervallet 20 till 39 kronor per m\u00e5nad vilket motsvarar cirka 0,07 % vid l\u00f6n upp till 7,5 prisbasbelopp (32 812 kronor per m\u00e5nad 2023).<\/p>\n\n\n\n<p>**** Premien avser arbetsgivare som omfattas av huvudavtal och \u00e4r medlemmar i Svenskt N\u00e4ringsliv. Fr\u00e5n 1 oktober 2022 kommer ers\u00e4ttning f\u00f6r kostnader upp till 0,15 % att \u00e5terbetalas av Kammarkollegiet via Fora. Premien f\u00f6r arbetsgivare med h\u00e4ngavtal \u00e4r 0,95 % minus \u00e5terbetalning p\u00e5 0,15 %.<\/p>\n\n\n\n<p>*****L\u00f6neskatt tillkommer med cirka 1,10 resp. 7,5 % p\u00e5 l\u00f6nedel under resp. \u00f6ver 7,5 inkomstbasbelopp<\/p>\n\n\n\n<p><strong>Avgifter till avtalsf\u00f6rs\u00e4kringar f\u00f6r tj\u00e4nstem\u00e4n ITP2&nbsp;<\/strong><\/p>\n\n\n\n<p>ITP ca 10,27*<\/p>\n\n\n\n<p>TGL ca 0,07**<\/p>\n\n\n\n<p>TFA (AFA-f\u00f6rs\u00e4kring) 0,05<\/p>\n\n\n\n<p>Trygghetsr\u00e5det 0,55***<\/p>\n\n\n\n<p><strong>Totalt ca 10,94 ****\/****<\/strong><\/p>\n\n\n\n<p><strong>*<\/strong>Prognos f\u00f6r ITP-kostnaden under 2023 f\u00f6r ITP 2 exkl. ev. lokala l\u00f6nef\u00f6r\u00e4ndringar (den gamla f\u00f6rm\u00e5nsbest\u00e4mda ITP-planen som avser de flesta tj\u00e4nstem\u00e4n som \u00e4r f\u00f6dda 1978 eller tidigare) OBS Stora avvikelser f\u00f6rekommer s\u00e5v\u00e4l p\u00e5 individ- som f\u00f6retagsniv\u00e5. L\u00f6nef\u00f6r\u00e4ndring = 1 %-enhet ger ca 0,5 % f\u00f6r\u00e4ndring av ITP-kostnaden.<\/p>\n\n\n\n<p>** Fri premies\u00e4ttning till\u00e4mpas och premien ligger inom intervallet 20 till 39 kronor per m\u00e5nad vilket motsvarar cirka 0,07 % vid l\u00f6n upp till 7,5 prisbasbelopp (32 812 kronor per m\u00e5nad 2023).<\/p>\n\n\n\n<p>***Premien avser arbetsgivare som omfattas av huvudavtal och \u00e4r medlemmar i Svenskt N\u00e4ringsliv. Fr\u00e5n 1 oktober 2022 kommer ers\u00e4ttning f\u00f6r kostnader upp till 0,15 % att \u00e5terbetalas av Kammarkollegiet via Fora. Premien f\u00f6r arbetsgivare med h\u00e4ngavtal \u00e4r 0,95 % minus \u00e5terbetalning p\u00e5 0,15 %.<\/p>\n\n\n\n<p>****Totalavgiften inkluderar kostnaden f\u00f6r f\u00f6rs\u00e4kring f\u00f6r sjukpension samt premiebefrielse vid sjukdom<\/p>\n\n\n\n<p>*****L\u00f6neskatt tillkommer med ca 2,4 % baserat p\u00e5 ovanst\u00e5ende redovisad kostnadsuppgift.<\/p>\n\n\n\n<p><strong>Huvudavtalet mellan Svenskt N\u00e4ringsliv och LO \u2013 \u00e4ndrad avgift f\u00f6r 2022 och 2023<\/strong><\/p>\n\n\n\n<p>Enligt Huvudavtalet mellan Svenskt N\u00e4ringsliv och LO ska det ske f\u00f6r\u00e4ndringarar av avgiften till TSL fr\u00e5n och med oktober 2022. Det har visat sig att det av tekniska sk\u00e4l inte finns m\u00f6jligheter att ta ut dessa f\u00f6r\u00e4ndrade avgiftsniv\u00e5er f\u00f6r oktober \u2013 december 2022 och 2023. F\u00f6r f\u00f6retag som \u00e4r medlem i medlemsorganisation till Svenskt N\u00e4ringsliv och som \u00e4r bundet av Huvudavtalet mellan Svenskt N\u00e4ringsliv och LO kommer avgiften till TSL att vara 0,15 procent p\u00e5 l\u00f6nedelar som ligger under 7,5 prisbasbelopp (Enligt Huvudavtalet ska avgiften till TSL vara 0,34 procent). Avgiften till AGB-f\u00f6rs\u00e4kringen kommer f\u00f6r samma tidsperiod att vara, i \u00f6verensst\u00e4mmelse med Huvudavtalet mellan Svenskt N\u00e4ringsliv och LO, 0,15 procent p\u00e5 l\u00f6nedelar som ligger under 7,5 prisbasbelopp. Totalt kommer s\u00e5ledes f\u00f6retag inom Svenskt N\u00e4ringsliv som \u00e4r bundet av Huvudavtalet mellan Svenskt N\u00e4ringsliv och LO att betala 0,30 procent p\u00e5 l\u00f6nedelar som ligger under 7,5 prisbasbelopp (Enligt Huvudavtalet ska den totala avgiften vara 0,49 procent). De f\u00f6retag inom Svenskt N\u00e4ringsliv som \u00e4r bundna av Huvudavtalet mellan Svenskt N\u00e4ringsliv och LO kommer s\u00e5ledes att f\u00e5 en l\u00e4gre kostnad f\u00f6r oktober-december 2022 och 2023 \u00e4n vad som anges i Huvudavtalet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lagstadgade sociala kostnader f\u00f6r anst\u00e4llda (f\u00f6dda 1957 och senare) \u00c5lderspensionsavgift 10,21 Sjukf\u00f6rs\u00e4kringsavgift 3,55 F\u00f6r\u00e4ldraf\u00f6rs\u00e4kringsavgift 2,60 Efterlevandepensionsavgift 0,60 Arbetsskadeavgift 0,20 Arbetsmarknadsavgift 2,64 Allm\u00e4n l\u00f6neavgift 11,62 Totalt 31,42 F\u00f6r arbetstagare som \u00e4r f\u00f6dda 1938 t.o.m. 1956 ska &hellip;<\/p>\n","protected":false},"author":89,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"article_type":[313],"agreement":[162,103,104,105,106,174,190,109,114,110,111,112,113,115,116,117,118,119,120,121,122,123,124,125,127,126,236,129,531,130,131,132,156,133,134,157,135,136,137,138,139,186,140,142,141,143,145,146,144,147,148,152,149,151,150,155,154,158,159,562,160,161,246,163,164,165,166,167,168,459,169,170,172,563,173,175,176,537,177,178,179,180,455,183,181,182,184,185,188,191,192,193,194,195,196,197,201,202,224,203,204,207,205,206,208,209,475,214,213,212,210,215,216,532,217,410,187,218,219,220,221,222,223,226,230,225,228,108,227,128,229,231,232,107,189,171,233,234,235,237,238,476,411,239,240,241,242,245,243,477,244],"class_list":["post-59448","post","type-post","status-publish","format-standard","hentry","category-okategoriserade","type-arbetsgivarnytt","agreement-79ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-cacd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-cbcd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a1c8f241-0761-e011-a194-02bf9e69ca65","agreement-a6e84646-06ab-e611-8108-003dd8b71e47","agreement-9cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a8ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a2ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a1ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a3ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a4ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-20c6e08e-fe12-de11-b4e1-02bf9e69ca65","agreement-a7ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a5ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a6ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a0ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-aace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a9ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-705d8229-a064-de11-bdb9-02bf9e69ca65","agreement-875fe194-42a2-e411-95d0-005056b20fd6","agreement-2767ab55-42a2-e411-95d0-005056b20fd6","agreement-b0ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-80801b30-bf59-de11-bdb9-02bf9e69ca65","agreement-a35d46a4-d045-e711-8108-003dd8b71e49","agreement-4ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5bd980a8-f612-de11-b4e1-02bf9e69ca65","agreement-12ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-19ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-91c18dfe-fd12-de11-b4e1-02bf9e69ca65","agreement-58ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-dbc1f569-b5f1-e511-b8fc-005056b20fd8","agreement-a0dd9b4d-7a56-de11-bdb9-02bf9e69ca65","agreement-81ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-bccd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-22ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-45ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-72ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-71ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-74ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-47ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-70ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-21ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4843d367-7a56-de11-bdb9-02bf9e69ca65","agreement-64ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-62ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-61ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-63ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-31055653-edd3-e511-afc2-005056b20fd8","agreement-48ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-c1cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-c4cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6fcf0a02-1e5f-ec11-814c-003dd8b71e49","agreement-1cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-d7532451-e4a4-e711-810e-003dd8b71e49","agreement-4ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-84ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-10cec22e-2f50-de11-bdb9-02bf9e69ca65","agreement-57ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-24ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9de9353e-79fc-e811-811f-003dd8b71e49","agreement-9ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-ff73fbfd-74c6-e111-9e82-005056b20fd8","agreement-68ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1324f1b1-247d-ec11-815c-003dd8b71e47","agreement-8b353f92-eae2-e111-b718-005056b20fd6","agreement-65ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-80ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-kompetens","agreement-52ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-b16e46a5-f2eb-e811-811e-003dd8b71e49","agreement-5ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-20ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-50febb79-7a56-de11-bdb9-02bf9e69ca65","agreement-5fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4bb0699c-fd12-de11-b4e1-02bf9e69ca65","agreement-c5cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-d95c3e3a-0da2-de11-b057-02bf9e69ca65","agreement-2b2479db-06a2-de11-b057-02bf9e69ca65","agreement-89175bca-06a2-de11-b057-02bf9e69ca65","agreement-5ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-55ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-86ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-85ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-88ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9477b1e1-28ad-e011-8875-005056b20278","agreement-43ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-44ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9277b1e1-28ad-e011-8875-005056b20278","agreement-87ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-f3ee7667-590c-ea11-8160-003dd8b71d64","agreement-46ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-cccd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-18ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-83ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-912420e1-4718-e711-810c-003dd8b71e47","agreement-bbcd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-becd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-42ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-99ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-49ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-284e69e0-7a56-de11-bdb9-02bf9e69ca65","agreement-587f7203-7b56-de11-bdb9-02bf9e69ca65","agreement-26ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-68c1af9f-6b56-de11-bdb9-02bf9e69ca65","agreement-29ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-25ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-acce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-59ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-abce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-53ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-69ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-23ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-67ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-60ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-bfcd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-c1aa62bf-6a50-e911-812e-003dd8b71e47","agreement-a438d278-7ccb-e711-810f-003dd8b71e49","agreement-c0cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-adce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-66ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-78ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-d8372015-3f44-e211-be83-005056b20fd8","agreement-1ac6e1f5-3f44-e211-be83-005056b20fd8","agreement-0c9dcc75-6a50-e911-812e-003dd8b71e47","agreement-70ee1081-3f44-e211-be83-005056b20fd8"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Avgifter enligt Lag och avtal 2023 | Almega<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avgifter enligt Lag och avtal 2023\" \/>\n<meta property=\"og:description\" content=\"Lagstadgade sociala kostnader f\u00f6r anst\u00e4llda (f\u00f6dda 1957 och senare) \u00c5lderspensionsavgift 10,21 Sjukf\u00f6rs\u00e4kringsavgift 3,55 F\u00f6r\u00e4ldraf\u00f6rs\u00e4kringsavgift 2,60 Efterlevandepensionsavgift 0,60 Arbetsskadeavgift 0,20 Arbetsmarknadsavgift 2,64 Allm\u00e4n l\u00f6neavgift 11,62 Totalt 31,42 F\u00f6r arbetstagare som \u00e4r f\u00f6dda 1938 t.o.m. 1956 ska &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Almega\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-15T13:05:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-12T11:34:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.almega.se\/app\/uploads\/2020\/12\/almega-share-logo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Lena Martinell \u00c5kerblom\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lena Martinell \u00c5kerblom\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minuter\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Avgifter enligt Lag och avtal 2023 | Almega","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/","og_locale":"sv_SE","og_type":"article","og_title":"Avgifter enligt Lag och avtal 2023","og_description":"Lagstadgade sociala kostnader f\u00f6r anst\u00e4llda (f\u00f6dda 1957 och senare) \u00c5lderspensionsavgift 10,21 Sjukf\u00f6rs\u00e4kringsavgift 3,55 F\u00f6r\u00e4ldraf\u00f6rs\u00e4kringsavgift 2,60 Efterlevandepensionsavgift 0,60 Arbetsskadeavgift 0,20 Arbetsmarknadsavgift 2,64 Allm\u00e4n l\u00f6neavgift 11,62 Totalt 31,42 F\u00f6r arbetstagare som \u00e4r f\u00f6dda 1938 t.o.m. 1956 ska &hellip;","og_url":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/","og_site_name":"Almega","article_published_time":"2023-02-15T13:05:44+00:00","article_modified_time":"2023-06-12T11:34:24+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.almega.se\/app\/uploads\/2020\/12\/almega-share-logo.png","type":"image\/png"}],"author":"Lena Martinell \u00c5kerblom","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Lena Martinell \u00c5kerblom","Ber\u00e4knad l\u00e4stid":"6 minuter"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/#article","isPartOf":{"@id":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/"},"author":{"name":"Lena Martinell \u00c5kerblom","@id":"https:\/\/www.almega.se\/#\/schema\/person\/be1f5c450f9fd79fd3ce7cee9c56d246"},"headline":"Avgifter enligt Lag och avtal 2023","datePublished":"2023-02-15T13:05:44+00:00","dateModified":"2023-06-12T11:34:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/"},"wordCount":1169,"inLanguage":"sv-SE"},{"@type":"WebPage","@id":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/","url":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/","name":"Avgifter enligt Lag och avtal 2023 | Almega","isPartOf":{"@id":"https:\/\/www.almega.se\/#website"},"datePublished":"2023-02-15T13:05:44+00:00","dateModified":"2023-06-12T11:34:24+00:00","author":{"@id":"https:\/\/www.almega.se\/#\/schema\/person\/be1f5c450f9fd79fd3ce7cee9c56d246"},"breadcrumb":{"@id":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/#breadcrumb"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.almega.se\/2023\/02\/avgifter-enligt-lag-och-avtal-2023\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.almega.se\/"},{"@type":"ListItem","position":2,"name":"Avgifter enligt Lag och avtal 2023"}]},{"@type":"WebSite","@id":"https:\/\/www.almega.se\/#website","url":"https:\/\/www.almega.se\/","name":"Almega","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.almega.se\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":"Person","@id":"https:\/\/www.almega.se\/#\/schema\/person\/be1f5c450f9fd79fd3ce7cee9c56d246","name":"Lena Martinell \u00c5kerblom","image":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/www.almega.se\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b96f0f959d0411120737c5f1f1bb551e7f38fe13ddbaab86a1108e9f0051c53?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b96f0f959d0411120737c5f1f1bb551e7f38fe13ddbaab86a1108e9f0051c53?s=96&d=mm&r=g","caption":"Lena Martinell \u00c5kerblom"},"description":"Lena \u00e4r team leader f\u00f6r administrat\u00f6rerna inom Arbetsgivarservice p\u00e5 Almega i Stockholm.","url":"https:\/\/www.almega.se\/person\/lenamartinellakerblom\/"}]}},"_links":{"self":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts\/59448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/users\/89"}],"replies":[{"embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/comments?post=59448"}],"version-history":[{"count":22,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts\/59448\/revisions"}],"predecessor-version":[{"id":64468,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts\/59448\/revisions\/64468"}],"wp:attachment":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/media?parent=59448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/categories?post=59448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/tags?post=59448"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/article_type?post=59448"},{"taxonomy":"agreement","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/agreement?post=59448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}