At a glance
- The Swedish government has confirmed the statutory base amounts that will apply from 1 January 2027.
- The adjustment affects various social insurance benefits and certain employment-related sanction fees.
- Employers should also be aware that a number of occupational pension thresholds and calculations are linked to these statutory base amounts.
Sweden uses statutory reference values known as base amounts that are adjusted annually to reflect economic developments, primarily inflation.
The price base amount is used to calculate various social insurance benefits and affects certain sanction fees under employment-related legislation. It also plays an important role in occupational pension schemes, where several thresholds and pension calculations are linked to statutory base amounts.
The Swedish government has announced the statutory base amounts for 2027, with the price base amount increasing by SEK400 to SEK59,600 and the elevated price base amount rising to SEK60,900.
As a result, employers operating in Sweden should review any employment, benefits or pension arrangements that are linked to the statutory base amounts and consider the impact of the revised thresholds from 1 January 2027.
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