Chapter VII: Survivors Chapter VII: Survivors
Applicable statutory basisLaw of 1962 on General Social Security.
Law of 1988 on Survivors pension (efterlevandepension) and amendments.
Basic principlesThe public pension system is compulsory and of universal coverage and consists primarily of two parts:
The national flat rate basic pension (folkpension) based on residence in Sweden and financed partly out of general revenue and partly out of contributions.
The national income related supplementary pension scheme (allmän tilläggspension, ATP) is a benefit defined system which is financed by employers contributions, based on the wage bill. The supplementary pension scheme is a pay-as-you-go system.
Field of applicationBasic pension (folkpension):
Compulsory coverage for all residents
Supplementary pension (allmän tilläggspension, ATP):
All employees and self-employed aged 16-64 years with pensionable income (income exceeding one base amount, basbelopp, and up to and including 7,5 times the base amount).
Exemptions from compulsory insuranceIncome less than one base amount (basbelopp) are exempted from the supplementary pensions scheme (allmän tilläggspension, ATP). Income below the base amount are covered by the basic pension (folkpension) scheme.
Entitled personsSurviving spouse under the age of 65 years.
A person who lived permanently together with the deceased without being married is regarded as a spouse if they had been married earlier or have had or were expecting a child at the time of death.
Children under 18 years of age (under 20 if studies continue).
ConditionsBasic pension (folkpension):
The deceased must have been resident for 3 years or gained 3 years with income carrying pension rights within the supplementary pension scheme.
Supplementary pension (allmän tilläggspension, ATP):
3 years with pensionable income.
Adjustment pension (omställingspension):
Is paid to a surviving spouse under the age of 65 years for a period of one year if the spouse has a dependent child under 12 years of age or if they have lived uninterruptedly with the deceased spouse for a period of at least five years.
The adjustment pension is maintained for as long as the surviving spouse lives with a dependent child under 12 years of age.
Special survivors pension (särskild efterlevande pension):
If the spouse is unemployed at the time the adjustment pension runs out a special survivors pension is payable.
Before 1990 other regulations were in force for survivors. Men did not have a right to survivors pension. There are transitional rules to the new law of 1988 which gives some elderly women a right to widow's pension according to the old law which was in force before 1990.
Widows pension from the basic pension scheme (folkpension) according to the transitional rules will be means tested after a certain period.
Under 18 years of age (under 20 if studies continue).
None.
BenefitsBasic pension (folkpension):
See table VI "Old-Age".
Supplementary pension (allmän tilläggspension, ATP):
Is paid with 20% of the deceased spouse's pension if there are children entitled to pension, otherwise it is 40%.
Pension ceases.
having lost both parents
If the child is under 18 years (20 if studies continue), the child pension is 25% of the base amount (basbelopp) for each dead parent plus 30% of the dead parent's supplementary pension (allmän tilläggspension, ATP).
In cases concerning more children than one, 20% is added for each additional child and the sum is divided equally among the children.
The total is never less than 40% of the base amount for each parent and never exceeds the parent's total pension.
A person who lived permanently together with the deceased without being married is regarded as a spouse if they had been married earlier or have had or were expecting a child at the time of death.
100% of the deceased's pension.
Housing supplement for pensioners (bostadstillägg):
85% of the housing costs between SEK 100 (EUR 11) and SEK 4,000 (EUR 422). The supplement is income-tested.
No minimum pension.
Pensions are not calculated on incomes exceeding 7.5 times the base amount (basbelopp).
Taxation and social contributionsBenefits are fully liable to taxation, except housing supplement (bostadstillägg), handicap allowance (handikappersättning) and care allowance (vårdbidrag) to the extent it covers special costs.
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).
None.