- Vacation pay is affected marginally because vacation is accrued in days. Regarding how a salary sacrifice affects sickness benefit- and pension-qualifying income (SGI and PGI), the following applies: If, after the deduction, the employee is above the 2025 thresholds (approximately SEK 49,000/month for SGI and approximately SEK 54,167/month for PGI), these benefits are not affected. Below these thresholds, however, there may be some impact.
- The gross salary deduction reduces PGI for the public pension by the corresponding amount, but the taxable benefit must also be included. The negative effect on PGI can therefore be no greater than the difference between the gross salary deduction and the benefit value. For employees with an income above 7.5 income base amounts per year after the deduction and benefit value, PGI is not affected.
- Occupational pension may still be paid by the employer based on the agreed salary, but this may vary depending on the workplace’s policy and collective bargaining agreement. If the occupational pension is affected, the employer may compensate by covering part of the leasing cost.
Example of the impact on the public pension (up to 7.5 income base amounts): An annual gross salary deduction affects 18.5% of SEK 5,400 (SEK 450/month) = SEK 999/year (check the calculation).
Despite some impact on benefits for certain employees, the savings on a benefit bike are often so significant that it is still worthwhile.