Taxes in Europe Database v2
Public Pension Contributions Act (1994:1744).
Beneficiary is the public pension system.
General pension contribution is paid by persons receiving pensionable income (salaries and other remuneration for work, income of active business activity and transfers, which are taxable and at the same time form a basis for pensions).
The general pension contribution is 7 % on inceomes up to 7.5 times the income base unit, which for 2015 amounts to SEK 468,867. No contributions are paid for incomes exceeding this amount.
Individuals are compensated for the general pension contribution with a tax credit of the same amount. The tax credit concerns state or local income tax.
General pension contribution is settled in connection with the yearly assessment of state and local income tax.