benefits, attach existing employment agreements and other contracts as annexes.
§ 3a. Severance pay
The employer XX will make a severance payment equal to X months' salary based on the monthly
salary of SEK ....
Comments: Severance payments usually begin when employment has been officially terminated.
Severance pay is usually a lump sum based on the number of months agreed by you and the
employer. Employers usually pay only statutory social insurance on severance pay that corresponds to
an additional 32% on the cost of the salary. Occupational pension premiums are not included. In order
not to generate major tax effects, it is best to allocate the payment of severance pay over more than
one income tax year. If you have a company car or other benefits make sure that, during your
negotiations, the company car is converted into additional salary so as to serve as a basis for
severance pay. Car allowance is determined according to Swedish Tax Agency regulations.
Unemployment insurance counts severance pay as income and the period of unemployment/income
insurance is moved back by as many months as severance pay covers.
§3b. Occupational pension premium
Employer XX must, in addition, pay in pension premiums corresponding to ... monthly salaries to a
pension fund selected by NN.
Comments: Additional occupational pension benefits corresponding to x months' salary should be
paid when the greater part of financial compensation consists of severance pay. This is especially
important if you have high salary and/or are older. Please Note! Occupational pension provision will
be considered as salary by your unemployment insurance fund, which means that the start of the
period when you may claim unemployment insurance/income insurance will be postponed, which you
must take into account.
§4. Professional development
Employer XX will, as support to the employee’s career development, pay SEK…..for professional
competence development inputs against invoice from training providers selected by NN.
Comments: In connection with redundancy, employers do not pay social insurance contributions on
costs for competence development, which is why the gross amount (i.e. the employer's total salary
costs) can be used to fund such activities. It is beneficial for you and cost neutral to the employer. This
may only be applied during the employment period and costs will be paid against invoice. Please note
that training costs can be presented without VAT. VAT will always be added so total costs should be
included in the claim. Likewise, it should be stated that any travel, accommodation and literature costs
§5. Holiday entitlement
With the final salary, salary for holiday entitlement (i.e. unused holiday days) and holiday days accrued
during the notice period will be paid.
Comment: Saved holiday days, and holidays earned during the notice period, are normally paid with
the final salary. Employers are not permitted to include holiday days in the notice period if the notice
period is less than six months. If notice periods are longer than six months, employers may allocate
holiday days in the period that exceeds six months. You and your employer may always agree on
other solutions as to how your holiday days are to be scheduled.