Chapter V: Invalidity

Payable to a person from 16 of age who before the age of 65 has been disabled in such a way that he or she needs special help or has special costs because of that.

2. Minimum period of affiliation for entitlement

Disability basic pension:

periods of residence.

Disability supplementary pension:

at least 3 years with income carrying pensions rights in the supplementary pensions scheme (allmän tilläggspension, ATP).

Care allowance (vårdbidrag):

residence.

Handicap allowance (handikappersättning):

residence.

Benefits

1. Determining factors for the amount of benefits

Benefits are depending on the degree of incapacity.

2. Calculation method, pension formula or amounts

A disability pension (förtidspension) is paid according to the grade of incapacity with a 100% , 75% , 50% or 25% compensation level. Maximum amounts per month:

Disability pension from the basic scheme:

SEK 2,730 (EUR 288)

Disability pension from the supplementary scheme:

SEK 11,830 (EUR 1,249)

Care allowance (vårdbidrag):

SEK 7,583 (EUR 801)

Handicap allowance (handikappersättning):

SEK 2,093 (EUR 221).

3. Reference earnings or calculation basis

No reference earnings. Flat-rate benefits depending on the degree of incapacity.

4. Non contributory periods credited or taken into consideration

A person who becomes disabled is remunerated with a disability pension (förtidspension). This pension is calculated on earned and assumed pension points for the years to come until normal retirement age.

5. Supplements for dependants

Spouse

Children

Partner:

Wife's supplement (hustrutillägg) is payable to women born 1931-1934 according to transitional rules.

Children:

Child's supplement (barntilägg) is payable to persons who were entitled to the benefit in December 1989. It is payable for every child as long as the child is under 16 years.

6. Minimum pension

Flat-rate benefits depending on the degree of incapacity.

7. Maximum pension

Pensions are not calculated on incomes exceeding 7.5 times the base amount (basbelopp).

Flat-rate benefits depending on the degree of incapacity.

8. Other benefits

Attendance allowance (assistansersättning) is payable to a person who has severe functional disabilities and is in need of personal attention or assistance for more than 20 hours per week.

Housing supplement for pensioners (bostadstillägg):

90% of the housing costs per month of the costs between SEK 100 (EUR 11) and SEK 4,000 (EUR 422). The supplement is income-tested.

Adjustment

The rate of adjustment is fixed every year on the basis of the evolution of prices (the base amount, basbelopp).

Accumulation with other social security benefits

Accumulation with handicap allowance (handikappersättning) is possible. Care allowance (vårdbidrag) is payable irrespective of other benefits.

Accumulation with earnings

None.

Rehabilitation

Appliances and aids supplied by local health authorities. There is a possibility to combine vocational training and partial invalidity pension.

Taxation and social contributions

1. Taxation of pension benefits

Benefits are fully liable to taxation except for housing supplement (bostadstillägg), the handicap allowance (handikappersättning) and such parts of the care allowance (vårdbidrag) which are supposed to cover special costs due to the handicap.

2. Limit of income for tax relief or tax reduction

Pensions below a certain limit are subject to special deductions. This means that a pensioner with only a basic pension (folkpension) and pension supplement (pensionstillskott) is not liable to taxation. For pensioners with higher pensions the special deduction is deescalated with 65% of the income exceeding the amount of basic pension and pension supplement (the minimum pension). This means that there is no special tax deduction for pensions above the amount of SEK 109,000 (EUR 11,511).

3. Social security contributions from pension

No contribution from pensioners.