Holiday pay is marginally affected because the holiday is earned in days. With regard to how gross salary deductions affect sickness benefit and pensionable income (SGI and PGI), the following applies: If the employee, after the deduction, is above the 2024 ceiling values (approximately SEK 47,750/month for SGI and approximately SEK 51,245/month for PGI) , these allowances are not affected. Below these limits, however, it can have some impact.
The gross salary deduction reduces the PGI for the general pension by the corresponding amount, but the taxable benefit must also be included. The negative effect on PGI can therefore be the difference between the gross salary deduction and the benefit value at most. For employees with an income above 7.5 basic income amounts per year after deductions and benefit value, PGI is not affected.
Occupational pension can still be paid by the employer based on the agreed salary, but this may vary depending on the workplace's policy and collective agreement. If the occupational pension is affected, the employer can compensate by covering part of the leasing cost.
Example of impact on public pension (up to 7.5 IB): Annual gross salary deduction affects 18.5% of SEK 5,400 (SEK 450/month) = SEK 999/year (check calculation).
Despite some impact on benefits for some wage earners, the savings on the benefit cycle are often so great that it's still beneficial.