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Skandikon logotyp

KAP-KL

KAP-KL – Collective agreement pension – applicable to employees in municipalities and county councils born 1938 or later. KAP-KL applies from January 1 2006 and replaces the PFA pension agreement. From January 2014, KAP-KL applies to employees born 1985 or earlier. Employees in regional and local federations are also covered by KAP-KL, as well as employees in municipal companies belonging to the Sobona employers' association.

KAP-KL benefits

KAP-KL includes both defined contribution pension and defined benefit pension:

• defined contribution retirement pension

• defined benefit retirement pension

• pension for surviving adult and children

• special collective agreement occupational pension

• accrued pension rights on December 31 1997.

Pensionable salary and income

 KAP-KL defines pensionable salary as

• cash payment of salary

• loss of wages because of absence due to sick leave, accident, industrial injury, parental leave and union work.

For the defined contribution pension, the calculation of premiums is based on the cash payment of salary including the applicable loss of wages. For the defined benefit pension, the pensionable income is based on the five highest annual salaries during the seven years prior to the employee retiring, or being eligible for sickness benefits or activity grants.

Defined contribution retirement pension

The employer allocates a certain percentage of the employee's salary every year to the defined contribution retirement pension. The benefit is earned by all employees from the age of 21.

From 2010, the contribution is 4.5 percent of salaries up to 30 income base amounts. The employee may choose to invest the contribution

• in life management or fund management

• with or without repayment cover.

If the employee makes no choice, the contribution is invested with KPA Pensionsförsäkring AB in a traditional pension insurance with repayment cover.

The employee can make a new choice of future pension payments at any time. The choice must be submitted to Valcentralen no later than December 31.

The pension with defined contributions can be paid out from the age of 55. The employee chooses if he/she would like lifelong payment or payment during a certain period, minimum five years. If the pension contribution is lower than 1 percent of the income base amount that year, your employer will instead pay you the corresponding amount as salary.

Employees born before 1946

Employees born before 1946 keep the contributions from the PFA. The contribution is from 3.5-4.5 percent of salaries below 7.5 income base amounts, and 1.1-2.1 percent of salaries above 7.5 income base amounts. The size of the contribution depends on the agreeement area to which the employee belong.

Defined benefit retirement pension

The defined benefit retirement pension is earned by all employees who, during a calendar year, have

• a pensionable salary in excess of 7.5 income base amount

• a pensionable income in excess of 7.5 income base amounts.

The defined benefit retirement pension is earned from the age of 28 and up to the age of 65. Eligibility for defined benefit retirement pension requires a period of service of 30 years. The period of service includes employments with pension rights as per the PFA and KAP-KL pension agreements.

The percentage benefit level is dependent on the employee's year of birth.

Year of birth 7.5 - 20 IBB 20 - 30 IBB
-1946 62.50 31.25
1947 62.14 31.07
1948 61.79 30.89
1949 61.43 30.71
1950 61.07 30.54
1951 60.71 30.36
1952 60.36 30.18
1953 60.00 30.00
1954 59.64 29.82
1955 59.29 29.64
1956 58.93 29.46
1957 58.57 29.29
1958 58.21 29.11
1959 57.86 28.93
1960 57.50 28.75
1961 57.14 28.57
1962 56.79 28.39
1963 56.43 28.21
1964 56.07 28.04
1965 55.71 27.86
1966 55.36 27.68
1967 55.00 27.50

The defined benefit retirement pension is a lifelong payment paid out no earlier than from the age of 61 and is credited with the period of service equivalent to the employee remaining in employment up until the age of 65. The pension is reduced or increased by 0.4 percent for each month before or after the age of 65 that the pension is paid out.

Annuity

Employees who are eligible for defined benefit retirement pension but who retire without using their retirement pension, are entitled to a future annuity. The difference, compared to the defined benefit retirement pension, is that the employee is not credited with the remaining period of service up until the age of 65. The annuity is a paid out for life.

Pension for surviving adult and children

A surviving family member of the employee at the time of death may be eligible for survivors' pension. Survivors' pension is paid out even if the employee received remuneration from AGS-KL, or a special collective agreement occupational pension, at the time of death. The benefit also includes a post-cover of six months. The benefit is not dependent on period of service.

Pension to surviving adults is paid out for a period of five years.

  Up to 20 IBB  20-30 IBB
Pension level % 15 7.5

Child's pension is paid out until the month the child turns 18 or, if studying, until June of the year in which the child turns 20.

  Up to 7.5 IBB  7.5-20 IBB 20-30 IBB
Pension level % 10 28 14

If there is more than one eligible child, the pension is multiplied by the relevant factor below and the final pension amount is then allocated equally between the children.

No. of children 2 3 4 5 or more
Factor 1.4 1.6 1.8 2

 

Accrued pension rights 1997-12-31.

If the employee was included in the PA-KL pension agreement on December 31 1997, the accrued benefit was translated into accrued pension rights on that date.

The accrued pension rights are determined based on the employee's salaries from 1989 to 1995, as well as the municipal period of employment credited as per PA-KL. The accrued pension rights may be taken out between 61 and 67 years of age, or the latter time when employment ceases.

The accrued pension rights, based on salaries below 7.5 increased price base amounts, can be taken out both temporarily and partially. The accrued pension rights, based on salaries above 7.5 increased price base amounts, are paid out for life and can be paid out partially. Up until pension payment, the accrued pension rights are index-linked to the annual change of the base income amount. During payment, the pension s index-linked to the annual change of the base income amount.

Special collective agreement occupational pension

There are two different special collective agreement occupational pensions in KAP-KL:

• special collective agreement occupational pension for emergency services employees

• special collective agreement occupational pension as per agreement.

Special collective agreement occupational pension for emergency services employees

Special collective agreement occupational pension for emergency services employees applies to employees serving mainly in an emergency deployment force. The employee can take out the special collective agreement occupational pension from the age of 58. The requirement is that the employee was part of the emergency services for a minimum of 30 years, of which 25 years in an emergency deployment force.

Pension level

Year of birth 7.5 IBB 7.5 - 20 IBB 20 - 30 IBB
-1946 73.50 62.50 31.25
1947 73.50 62.14 31.07
1948 73.50 61.79 30.89
1949 73.50 61.43 30.71
1950 73.50 61.07 30.54
1951 73.50 60.71 30.36
1952 73.50 60.36 30.18
1953 73.50 60.00 30.00
1954 73.50 59.64 29.82
1955 73.50 59.29 29.64
1956 73.50 58.93 29.46
1957 73.50 58.57 29.29
1958 73.50 58.21 29.11
1959 73.50 57.86 28.93
1960 73.50 57.50 28.75
1961 73.50 57.14 28.57
1962 73.50 56.79 28.39
1963 73.50 56.43 28.21
1964 73.50 56.07 28.04
1965 73.50 55.71 27.86
1966 73.50 55.36 27.68
1967 73.50 55.00 27.50

If the employee earns other income in the period during which special collective agreement occupational pension is paid out, the special collective agreement occupational pension shall be coordinated with the income. Exemptions apply if the employee earned such other income before applying for special collective agreement occupational pension. The special collective agreement occupational pension is paid out until the employee turns 65.

Special collective agreement occupational pension under inidividual agreement.

Other employees besides emergency services staff may enter into individual agreements about a special collective agreement occupational pension with their employer. The agreement between the employer and the employee shall cover

• the scope of the special collective agreement occupational pension – full or partial

• the date from which the special collective agreement occupational pension shall be paid out

• the pension level, in percent of pensionable income, that applies during the period of special collective agreement occupational pension

• whether the pension contribution shall be credited to the employee during the period when the special collective agreement occupational pension is paid out

• whether it shall be coordinated with income during the period of special collective agreement occupational pension.

Full special collective agreement occupational pension is paid out until the calender month before the month in which the employee turns 65. Partial special collective agreement occupational pension is paid out until the calender month in which the employee turns 67.

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Postadress Valcentralen, Skandikon Administration AB, Box 14, 101 20 Stockholm
Kontakt Telefon 0771-44 44 00, e-post kundcenter@valcentralen.se